In the result, appeal of the assessee is allowed for statistical purposes
Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.118/Rpr/2025 "नधा"रण वष" / Assessment Year : 2024-25 Shri Sudharm Jain Sewa Sadhna Kendra Evam Sikshan Sansthan Shantipara, Near Bus Stand, Sambalpur, Kanker-494 435 Pan: Aasts6803K
delay of 93 days involved in the present appeal is condoned. 5. The relevant facts are that the assessee had applied in Form 10AB for registration u/s.12AB and 80G(5) of the Act as per the new provisions of the Act. The assessee had made submission in response to the notices issued by the office of the Ld. CIT(Exemption