2021 (1) TMI 82

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Bajpai (CIT-DR) ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the order dated 29-09-2020 passed by the Commissioner of Income-tax (Exemption), Pune refusing registration u/s 12AA of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Briefly stated, the facts of the case are that the assessee was registered under the Bombay Public Trust Act, 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enied the registration. Aggrieved thereby, the assessee is in appeal before the Tribunal. 3. We have heard both the sides through Virtual Court and scanned through the relevant material on record. It is noticed from the assessee's reply dated 18-09-2020 to the CIT(E), copy available at page 1 onwards of the paper book, that the assessee was granted exemption u/s 80G of the Act earlier after acc....