AGARWAL SABHA ,ULUBARI, GUWAHATI vs. CIT(EXEMPTION), KOLKATA
In the result, the appeal filed by the assessee is allowed
ITA 570/KOL/2024[2024-2025]Status: DisposedITAT Kolkata14 Oct 2024AY 2024-2025
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraagarwal Sabha, Cit (Exemption), Kolkata, H.No. 92A, Saratkunj 10B, Middleton Road, Apartment, Mill Road, Ulubari, Vs Kolkata - 700071 Guwahati (Pan: Aalaa5893M) (Appellant) (Respondent)
For Appellant: Ashok Kumar Agarwala, ARFor Respondent: Abhijit Kundu, CIT DR
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)
iv) of the Act and therefore, the applicant/assessee was required to file application in Form No. 10AB u/s 80G(5)(iii) of the Act within the time period of at least six months prior to expiry of period of the provisional approval or within six months of commencements of its activities, whichever is earlier. From the provisions of section 80G
