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
charitable activities, the ld. CIT (Exemptions) granted registration under section 12A of the Act to the assessee and consequently the assessee was getting benefit of the provisions of section 11 of the Act. In accordance with new provisions, the assessee had applied for registration under section 12AB of the Act in form No.10AB and registration had been denied
