BHAGWAN MAHAVEER JAIN RELIEF TRUST, RAIPUR,RAIPUR vs. CIT, EXEMPTION, BHOPAL, BHOPAL
ITA 537/RPR/2024[2024-25]Status: DisposedITAT Raipur31 Jan 2025AY 2024-25
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 537/Rpr/2024 ("नधा"रण वष" Assessment Year:2024-25)
For Appellant: Shri Nikhilesh Begani, Adv. & Mrs. DimpleFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 12ASection 12MSection 12M(3)Section 2(15)Section 80GSection 80G(5)
trust's right to a fair hearing.
3. Non-Consideration of Statutory Requirements:
o The registration under Section 12M was validly granted, and there has been no contravention of Section 12M(3) or Section 12AB. The appellant continues to operate exclusively for charitable