2015 (7) TMI 1181

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....R PER A. K. GARODIA, A.M. This is assessee's appeal directed against the order of Learned CIT (Exemptions) - Lucknow Dated 25.03.2015 u/s 263 for A.Y. 2010 - 2011. 2. The assessee has raised various grounds but the only grievance of the assessee is that the assessment order is not erroneous and therefore, the order of CIT u/s 263 is not valid. 3. Learned AR of the assessee submitted that the....

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....copy on pages 35 to 41 of the paper book. In particular, our attention was drawn to Para - 5 of the tribunal order on page 38, where it was held by the tribunal that before 01.04.1997, all that was required of a charitable institution was that it had to file an application for registration in the prescribed form and in the prescribed manner before the expiry of one year from the date of creation o....