MATH GARWA GHAT GO-SANRAKSHAN NYAS,VARANASI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW
In the result, the appeal of the assessee is allowed
ITA 34/VNS/2023[NA]Status: DisposedITAT Varanasi29 Sept 2023
Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:N.A. Math Garwa Ghat Go-Sanrakshan V. The Cit (Exemptions) Nyas Varanasi 1, Bangla Kuti, Ramna Varanasi Tan/Pan:Aaatm8624J (Appellant) (Respondent) Appellant By: Shri Ashish Jindal & Shri V. K. Jindal Respondent By: Shri Robin Chaudhary, Cit (Dr) Date Of Hearing: 25 09 2023 Date Of Pronouncement: 29 09 2023
For Appellant: Shri Ashish Jindal & shri V. K. JindalFor Respondent: Shri Robin Chaudhary, CIT (DR)
Section 11Section 12A
E R
PER AMIT SHUKLA, A.M.:
The aforesaid appeal has been filed by the assessee-trust against the order dated
30.3.2023, passed by ld.
CIT
(Exemption), Lucknow, rejecting the application of the assessee for registration under section 12AB of the Income Tax Act, 1961. The assessee has raised following grounds:
1. That on the facts and circumstances of the case
