GLOBAL FOUNDATION FOR MEDICAL EDUCATIONAL & RESEARCH,JABLPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR
In the result, the appeal of the assessee is dismissed
ITA 188/JAB/2024[2019-20]Status: DisposedITAT Jabalpur22 May 2025AY 2019-20
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
For Appellant: Sh. Dhiraj Ghai, FCAFor Respondent: Sh. Alok Bhura, Sr. DR
Section 12ASection 143(1)Section 154Section 250
section 143(1) dated 5.02.2021. The grounds of appeal are as under:-
“1. On the facts & circumstances of the case, Ld. JCIT(A) erred in ignoring the fact that demand raised in intimation u/s 143(1) on account of disallowance of expenditure made towards attainment of objects of society being registered u/s 12A