JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI
In the result, the appeal filed by the assessee is allowed as per the directions mentioned above
ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017
Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra
Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250
ac) of sub-section (1) of section 12A rejecting such application and also cancelling its registration;
(II) in a case referred to in sub-clause (iv) or in item (B) of sub-clause (vi) of sub-section (1) of section 12A, rejecting such application, after affording a reasonable opportunity of being heard;]
[(c) where the application is made under item
