SHREE BHARTHANA VESU BHARTESHWAR MAHADEV SARVAJANIK VIKAS & SANSKRUTIK TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, grounds of appeal raised by the assessee in ITA No

Bench: Shri Pawan Singh & Shri Bijayananda Prusethshree Kedareshwar & Shree The Cit(Exemption), Gyaneshwar Mahadev, Ahmedabad Vs At & Post: Khali, Tal: Bardoli, Dist: Surat – 394620 (Gujarat) [Pan No. Aabts8025N] अपीलाथ"/Appellant ""थ" /Respondent

Charitable Trust, in ITA Nos. 1194 & 1195/Srt/2024 is treated as lead case. The assessee while challenging the rejection of application of registration under section 12A/12AB has raised following grounds of appeal: “(1) On the facts and in circumstances of the case as well as law on the subject, the CIT(Exemption) erred in assuming jurisdiction u/s 12AB(1