INDORE DEVELOPMENT AUTHORITY,INDORE vs. THE CIT EXEMPTION ,CIRCIE, BHOPAL
The appeal of the assessee is dismissed
ITA 69/IND/2023[00]Status: DisposedITAT Indore24 Jan 2024
Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisection 12Ab Indore Development Cit-(Exemption) Authority, Bhopal Vs. Ida Building, 7, Race Course Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji 0103 J Assessee By S/Sh. Anil Kamal Garg & Arpit Gaur, Cas Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.12.2023 Date Of Pronouncement 24.01.2024
Section 12Section 12ASection 12A(1)(ac)
AB of Income Tax Act, 1961, rejecting the application of the Appellant Authority, filed in the prescribed Form 10AB on 30.09.2022, for grant of permanent registration to it under section 12A(1)(ac) of the Income Tax Act, 1961, is erroneous, unjustified, unwarranted and bad in law.
1b). That, on the facts and in the circumstances of the case