Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)
80G of the Act which was rejected. Since, the issues in all the appeals are common except the figures and parties name, therefore, all the appeals are heard together and pass this consolidated order in the appeals. First, we take up the ITA No. 301/RAN/2024. 2. Brief facts of the case are that the assessee filed an application in Form