PIME WELFARE SOCIETY,ELURU vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA
In the result, appeal of the assessee is allowed for statistical purposes
ITA 178/VIZ/2024[2021-22]Status: HeardITAT Visakhapatnam19 Nov 2024AY 2021-22
Bench: Shri K. Narasimha Chary & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.178/Viz/2024 (ननधधारण वषा / Assessment Year : 2021-22) Pime Welfare Society, Vs. Assistant / Deputy 28-2-8/1, Pime Regional House, Commissioner Of Income Tax Pirangula Dibba, Xavier Nagar, (Exemptions), Eluru, West Godavari-534007 Vijayawada. Pan: Aaatp2187P (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Assessee By : Sri C. Subrahmanyam, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr
For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 11Section 12ASection 143(1)
Charitable Trusts were supposed to apply for registration U/s. 12AB of the Act even though they were
already holding registration. For such application of renewal, the Central Board of Direct Taxes (“CBDT”) vide Circular dated
31/03/2022 extended the time till 30/09/2022. 3. The assessee, however, applied for renewal of registration U/s.
12AB of the Act (as amended) on 27/03/2022