In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita Nos.247 & 248/Rpr/2025 "नधा"रण वष" /Assessment Years : 2012-13 & 2013-14 Sri Sai Baba Sansthan Sai Mandir, Avenue-B, Civic Center, Sector-6, Bhilai-490 006 (C.G.) Pan: Aadts8938G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Exemption-Ii, Raipur (C.G.) ……""यथ" / Respondent
80G which was rejected by CIT(Exemption). Bhopal vide order dated 30.07.2015, it was found that the assessee did not file Return of Income despite surplus of Rs.20,44,873/-, the assessee was granted registration u/s 12AA vide order dated 30.07.2015 w.e.f 01.4.2015, therefore, the assessee was not entitled to claim exemption u/s 11 and 12 for the year under