AMS EDUCATIONAL AND WELFARE FOUNDATION,KISHANGANJ vs. CIT(EXEMPTION), PATNA
In the result, both the appeals of the assessee are allowed for statistical purposes as aforesaid
ITA 311/PAT/2018[2018-19]Status: HeardITAT Patna29 Mar 2022AY 2018-19
Bench: Shri A.T. Varkey & Shri Girish Agrawal
For Appellant: Shri K.M. Mishra, Advocate (AR)For Respondent: Shri Sanjay Mukherjee, CIT(DR)
Section 12ASection 80Section 80G(5)
trust or institution"
(A) Keeping into consideration of the full adherence to the norms delineated in the above section of the Act, the materials available on record have been perused to examine the application on both the prescribed grounds i.e. (i) objects of Trust/Society and (ii the genuineness of activities claimed.
During the course of examination, it is found that