MADHYAM LOKSEVA PRATISHTAN ,NAGPUR vs. COMMISSIONER OF INCOME TAX-EXEMPTION, PUNE
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 32/NAG/2021[NA]Status: DisposedITAT Nagpur28 Apr 2022
Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Under Section 12Aa(1)(B)(Iii) Of I.T. Act, 1961 Madhyam Lokseva Pratishtan Vs. The Cit (Exemption) Room No. 322, 3Rd Floor Plot No,. 10, 11, Rani Indirabai Bhosle Vihar, Income Tax Office, Pmt Tulshibag Road, Mahal, Building, Shanker Seth Nagpur- 440032 Road, Pune Pan No.: Aaftm 5694 P Appellant Respondent Assessee By: Shri Hitesh P Shah, Ca Revenue By : Shri Piyush Kolhe, Cit-Dr
For Appellant: Shri Hitesh P Shah, CAFor Respondent: Shri Piyush Kolhe, CIT-DR
Section 12ASection 12A(1)(b)
22-02-2021 wherein the assessee trust has raised the following grounds:-
‘’1. The ld. CIT(Exemption) was not justified in rejecting the application u/s 12AA of the Income Tax Act, 1961
without appreciating the fact that the assessee could not comply with the notice due to circumstances beyond its control.
2. The ld. CIT(Exemption) ought to have appreciated
