In the result, the appeal filed by the assessee is allowed for statistical purposes
Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R
10A on 27.11.2021 however, has indicated “No” in response to the question “whether any application for registration made by the applicant in the past has been rejected” held that the assessee has given false information that it was registered u/s 12A of the Act. He, therefore, held that the assessee obtained the registration u/s 12A(1)(ac)(i) on false