FOREST GUARDIAN CHARITABLE TRUST,SATNA vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL

Appeal is allowed for statistical purpose

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2023-24 Forest Guardian Commissioner Of Income- Charitable Trust, Tax (Exemption), Ward No. 01, Bhopal Haryana Dall Mill बनाम/ Compound, Vs. Kamta Tola, Satna (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatf9057G Assessee By Shri Regan Kapoor, Ca Revenue By Ms. Ila Parmar, Cit Dr Date Of Hearing 05.12.2024 Date Of Pronouncement 10.01.2025

17A(2)(g) of the Income-tax Act, 1962 as applicant-trust was only came into existence during AY 2023-23.” 2. Although the revenue/respondent has submitted an application seeking adjournment of hearing on the ground that the assessee has filed paper-book only one day before, yet at the time of hearing Ld. DR representing revenue agreed to make