Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)
80G(5) of the Income Tax Act 1961 (hereinafter referred to as ‘the Act’). I.T.A No. 242 & 243//SRT/2025 2 Shri Vidhyasagar Sant Nivas Trust vs. CIT(E) 2. The brief fact of the case is that the assessee filed Form 10AB for registration of the Trust u/s. 12AB of the Act. On perusal of the objects of the Trust