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1 result for “disallowance”+ Section 12A(1)(ac)clear

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Key Topics

Section 12A4Section 143(1)2

HALIMA ADAMJI MEDICAL AND EDUCATION CHARITABLE TRUST,SURAT vs. CIT, (EXEMPTION),, AHMEDABAD

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 764/SRT/2025[2025-26]Status: HeardITAT Surat26 Sept 2025AY 2025-26

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.764/Srt/2025 Assessment Year: 2025-26 (Hybrid Hearing) Halima Adamji Medical & Cit (Exemption), Ahmedabad बनाम/ Education Charitable Trust Vs. Office No. 1, Ground Floor, Halima Apartment, New Rander Road, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaath 6553 M (अपीलाथ"/Appellant) (""थ"/Respondent) "नधा"रती क" ओर से/Appellant By Shri Sapnesh R. Sheth, Ca राज"वक" ओर से /Respondent By Shri Abhishek Gautam, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing 23/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 26/09/2025

Section 12Section 12ASection 143(1)Section 250

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 29.05.2025 by the Commissioner of Income-tax (Exemption), Ahmedabad [in short, ‘CIT(E)’] for the Assessment Year (AY) 2025-26, rejecting the application for registration made by the assessee u/s 12A of the Act. 2. Grounds of appeal raised by the assessee are as under: “1