AKSHAY ACADEMY,INDORE, M.P. vs. THE INCOME TAX OFFICER, NFAC, DELHI, THE INCOME TAX OFFICER, NFAC, DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniakshay Academy Ito, Nfac 32 Kaimaidan Road, Delhi Khasgi Gagicha Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadta8987B Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ram Kumar Yadav, Cit- Dr Date Of Hearing 06.08.2024 Date Of Pronouncement 20.08.2024

10A seeking Registration u/s 12AA of the Income Tax Act, 1961 was filed on 29.03.2019". The registration u/s 12AA was granted on 28.09.2019 only from the A.Y. 2019-20. Hence, it is clear that there is no registration u/s 12AA for the A.Y. 2018-19 and hence allowing exemption u/s 11 for the A.Y. 2018-19 does not arise

M/S CHOUHAN EDUCATION SOCIETY,BHOPAL vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL

In the result, this appeal of assessee is allowed