In the result, ITA No. 46/JAB/2025 is allowed for statistical purposes while
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
164 & 165/IND/2023. However, the ld. CIT (Exemption) held, that in the case of the assessee it was not section 12AB(4)(F) but section 12AB(1)(b)(i)(B) which applied and therefore, the order in the case of Disha Education Society vs. CIT (Exemption) (supra) was not applicable to the facts of the assessee’s case