In the result, both the appeals are dismissed
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
80G(5)(vi) was also sent simultaneously. Both the orders were effective from 01.04.2014. However, Hon’ble ITAT restored the Page 26 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 registration and the assessment for AY 2015-16 was completed under section 143(3) at NIL income. Hence on the basis of above facts and circumstances