SRI GURUTEGH BAHADUR EDUCATION SOCIETY ,JABALPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, , BHOPAL
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 95/JAB/2022[2022-23]Status: DisposedITAT Jabalpur22 Sept 2023AY 2022-23
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
Section 12ASection 12A(1)(ac)
196( in short the Act) on 20/12/2016
but same was rejected by the ld CIT(E) on the ground that assessee favoured some students though fee concession etc. which was held as against stated objects of the society.
2.1 On further appeal, the Coordinate Bench of Tribunal in ITA
No. 06/JAB/2021 vide order dated 21/07/2022 set aside the matter back
