CHINMAYA SEVA TRUST,NAGPUR,NAGPUR vs. CIT (EXEMPTION), CIT (E), INCOME TAX OFFICE, PMT BUILDING, SHANKAR SETH ROAD, PUNE
In the result, the appeal of the assesee is treated as allowed for statistical purposes
ITA 347/NAG/2023[2023-24]Status: DisposedITAT Nagpur08 Jul 2024AY 2023-24
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
For Appellant: Shri Naresh Jakhotia, CAFor Respondent: Shri Rajeev Benjwal, CIT.Dr
Section 80GSection 80G(5)
section 10(23C) of the Act, after placing reliance on various decisions of the Hon'ble Supreme Court and that of Hon'ble High Court has held as under:
"5. The Hon'ble Madras High Court in the case of All Angels Educational
Society (supra) while considering the issue whether the Id. CIT (Exemption) has power to condone the delay