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)
vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard;].”
2.2.1.The ld CIT(E) under above procedure rejected the application of the assessee observing that no change or modification in the objects off the society was made. The relevant finding of ld CIT(E) is reproduced as under:
“The assessee
