PRAMEYA FOUNDATION,KAIKHALI BOINCHBERIA vs. CIT (EXEMPTION) , KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraprameya Foundation, Cit (Exemption), Kolkata, Vill- Boinchberia, Po- Kaikhali Income Tax Office, 10B, Falta Boinchberia, Falta South, Vs Middleton Road, 24 Parganas - 743503 Kolkata - 700071 (Pan: Aadtp0927G) (Appellant) (Respondent)

80 G (5) had to be reckoned only with reference to sole condition being "at least 6 months prior to expiry of the period of the provisional approval "(quoted). For that the appellant craves leave to file additional grounds or amend or alter the grounds already taken either before or at the time of hearing of the appeal. 3. Brief