Bench: Shri Paresh M. Joshi & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.895 & 898/Ind/2024 (Hybrid Hearing) Wakeup Foundation, Vs. The Cit(Exemption), 41/411, Jangampura, South Bhopal Rajmohalla, Mp - 452002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaaw9534A (Appellant) (Respondent)
1)(ac) and under clause (ii) of section 80G(5) of the Act, scheme of section 12AB and 80G(5) of the Act and the period of registration is due to expire. This was not applicable in the instant case. The CIT(E) concluded that the application of the assessee-society was not filed correctly and hence, the application