SHREE PARJIYA BRAHMAN ABHYUDAY MANDAL,KUTCH vs. CIT(EXEMPTION), AHMEDABAD
In the result, no question of law arises
ITA 327/RJT/2023[NA]Status: DisposedITAT Rajkot06 Jan 2025
Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.327/Rjt/2023 ("नधा"रण वष" / Assessment Year: (Na) (Hybrid Hearing) Shree Parjiya Brahman Vs. Cit(Exemption) Abhyuday Mandal Ahmedabad Adesarr Rapar, Kutch Rapar, Gujarat 370155 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abeas2267F (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ar Respondent By : Shri Sanjay Punglia, Cit.Dr Date Of Hearing : 08/10/2024 Date Of Pronouncement : 06/01/2025 आदेश / O R D E R
For Appellant: Shri Kalpesh Doshi, ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)
43 taxmann.com 243, wherein the Hon'ble
Apex Court held that the provision of section 13(1)(b) of the Act, is applicable even to a composite trust/institution. Finally, ld.CIT(
Exemption) held that assessee cannot be granted registration u/s 12A of ITA No. 327/RJT/2023- Shree Parjiya
Brahman Abhyuday Mandal vs. CIT(E)
the Act. Therefore, the ld. CIT (Exemption), rejected
