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)
80(G)(5)(vi) of the Income Tax Act, 1961 (the ‘Act’).
2.1
The facts of the case in brief are that the appellant is a Society registered under the M.P. Societies Registration Adhiniyam and is running educational institutions, being Schools & Colleges. It, vide its’ applied to the CIT(E) on 25/08/2018 for granting approval under section