Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant
256 wherein the Hon’ble jurisdictional Bombay High Court following the judicial precedents laid by Hon’ble Apex Court in ‘Aditanar Educational Institution v. Addl. CIT [1997] 3 SCC 346’ and in ‘CIT Vs Metha Charitable Prajnalay Trust’ [2012] 28 Taxmann.com 73 (Del.) in similar facts & circumstance upheld the denial to grant registration and exemption by holding that, meagre amount