DIVYA JYOTI SHIKSHA SAMITI,SAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL
In the result, the assessee’s appeal is allowed
ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)
section 80G(5)(vi) of the Income Tax Act,
1961 (‘the Act’). The CIT(E) vide order dated 28-02-2019 rejected the said application.
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Divya Jyoti Shiksha Samiti v. CIT (Exemptions)
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The principal ground cited by the ld. CIT(E) for the said rejection is that the society is generating huge surpluses
