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Section 12A9 Section 80G(5)2 Section 80G(5)(ix)2 Section 80G2

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

ac) of sub-section (1) of section 12A, shall,— (a) where the application is made under sub-clause (i) of the Page 9 of 14 ITA No.164 & 165/Ind/2023 Disha Education Society Page 10 of 14 said clause, pass an order in writing registering the trust or institution for a period of five years; (b) where the application is made under