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
1. That on the facts and circumstances of the case and in the Law, the CIT
(Exemptions) has grossly erred in denying/rejecting registration to the assessee u/s 12AB of the Income Tax Act, 1961 (of the Act) as claimed.
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2. That the learned CIT has erred in law and on facts in not granting a reasonable opportunity of hearing
