In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalesri Gurutegh Bahadur Vs Cit (Exemption), Education Society, 1, Sri Bhopal. Gurutegh Bahadur Khalasa College, Mahanadda, Nagpur Road, Jabalpur, Madhya Pradesh-482002. (Appellant) (Respondent) Pan No.Aaeas6226R Assessee By Shri H.S.Modh, Adv. Revenue By Shri Shiv Kumar, Sr.Dr Date Of Hearing 18/09/2023 Date Of Pronouncement 22/09/2023

D E R PER OM PRAKASH KANT, A.M.: This appeal by the assessee is directed against the order dated 01.09.2022 passed by Ld. Commissioner of Income Tax(Exemption), Bhopal [in short “Ld.CIT(E)”] for assessment year 2022-23, in relation to application for registration u/s 12AB of the Income Tax Act, 1961 (in short “the Act”). The assessee has raised