SHRI SARAWATI EDUCATION SOCIETY,AKOLA vs. CIT EXEMPTION, PUNE
Appeals are ALLOWED FOR STATISTICAL
ITA 225/NAG/2023[NA]Status: DisposedITAT Nagpur20 Mar 2024
Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 225 & 231/Nag/2023 Shri Saraswati Education Society Tirupati Tantra Niketan, Keshav Nagar, Akola-444001 Pan:Aafas3857B . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Commissioner Of Income Tax Exemption, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Mahavir Atal [‘Ld. Ar’] Revenue By : Mr K C Kanojiya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/03/2024 घोषणा की तारीख / Date Of Pronouncement : 20/03/2024 आदेश / Order Per G. D. Padmahshali, Am; The Present Twin Appeals Of The Assessee Are Assailed Against Separate Orders Of Ld. Commissioner Of Income Tax (Exemption), Pune [‘Cit(E)’] Both Dt. 30/03/2023 Passed U/S 12Ab(4) & 80G(5) Of The Income-Tax Act, 1961 [‘The Act’] Respectively.
For Appellant: Mr Mahavir Atal [‘Ld. AR’]For Respondent: Mr K C Kanojiya [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 80G(5)
condone the delay requoting that ‘none should be deprived of adjudication on merits unless found that the filing of appeal is deliberately delayed.’
4. Briefly stated facts borne out of these case records are;
4.1 The appellant assessee was accorded a provisional registration u/s 12AB r.w.s. 12A(1)(ac)(vi) & 80G(5)(vi) of the Act, pursuant to which