SRI GURUTEGH BAHADUR EDUCATION SOCIETY,JABALPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, BHOPAL
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 30/JAB/2017[2018-19]Status: DisposedITAT Jabalpur14 Mar 2018AY 2018-19
Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 30/Jab/2017 "" " " " " " " / Assessment Year : 2018-19 Sri Gurutegh Bahadur Commissioner Of Income-Tax Education Society, Vs (Exemptions), 1, Sri Gurutegh Bahadur Bhopal (Mp) Khasa College, Mahanadda, Nagpur Road, Jabalpur (Mp) Pan : Aaeas 6226 R / (Appellant) / (Respondent) Assessee By : Shri H.S. Modh, Ar Revenue By : Shri. P.D. Chougule, Dr $ %&'/Date Of Hearing : 12/03/2018 ! "# $ %&' /Date Of Pronouncement: 14/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:- This Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Bhopal Dated 02.06.2017 Declining The Registration U/S 12Aa Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) .
For Appellant: Shri H.S. Modh, ARFor Respondent: Shri. P.D. Chougule, DR
Section 12ASection 13Section 13(1)(b)
trust, therefore, rejection of registration on the ground that the institution is Religious Minority Institution covered U/s 13(10(b) giving the benefit to Sikh Students is not proper.
Sri Gurutegh Bahadur Education Society Vs. CIT
AY : 2018-19
4. That the aim and object of the society to promote educational institution, uplift men of poor sector of the society