In the result, appeal of the assessee in ITANo
Bench: Hon’Ble Rajpal Yadav & Shri Manish Boradvirtual Hearing
charitable society registered u/s 12A of the Act. Registration u/s 12A is granted by CIT (Exemption), Bhopal. Thus, the jurisdiction of registration is with CIT (Exemption), Bhopal. 3. Basis of jurisdiction under the Act has been provided by CBDT under section 120(3) of the Act, which reads – “In issuing the directions or orders referred to in sub-sections