Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.216/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2019-20 Sarswati Sahitya Prachar Samiti Vs Cit(Exemptions) 1, Saraswari Vihar Bhopal Rohnipuram, Behind Ayurvedik College, Raipur Chattisgarh - 492 001 Pan No. Aafas 0997J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धारितीती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई ाई की तारीख / Date Of Hearing : 21/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 23/08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Present Appeal Of The Assessee Is Filed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemptions), Bhopal, Dated 26.09.2019 U/S 10(23C)(Vi) Of The Income Tax Act, 1961. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. The Appellant Assessee Is A Aop & Filed The Return Of Its Income For The Assessment Year 2018-19 On 22-08-2018 Declaring Total Income At Rs 9,40,500/- The Assessee Filed An Application In Form 56D On Dated 20/10/2018. The Cit (Exemption), Bhopal Has Rejected The Application Filed By The Assessee U/S 10(23C)(Vi) On 26 September. 2019. 2. The Cit (Exemption), Bhopal Issued A Notice On Dated 12/09/2019 For Attending At The Office On 20.09.2019. The Authorized Representative Of The Assessee, Shri Nandan Lai Jain C.A. Appear Before The Ito Of The Cit (Exemption), Bhopal With The Required & Necessary Documents. 3. The Ld. A.O Had Rejected The Impugned Application Without Giving Any Proper & Meaningful Opportunity Of Being Heard To The Appellant.

34,01,195/- 3 iii) The objects of the society is found to be not exclusively for the purpose of education, it has various other social and philanthropic objectives as well. iv) On verification of the documents and audited accounts submitted, it is seen that there is no evidence of the society running any educational institution. Neither any affiliation certificate