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)
Section 13(1)(b) of the Act would not be available in the case of a trust for charitable purpose or a charitable institution created or established after the commencement of this Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste. It is contended that there