2023 (2) TMI 169

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....he Revenue : Smt. Riddhi Mishra ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 31/10/2022 passed under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Exemption), Pune ("learned CIT"). 2. In this appeal, the assessee has raised the follow....

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....rief facts of the case are: The assessee trust is registered under Societies Registration Act, 1860, and Bombay Public Trust Act, 1950. The assessee is registered under section 12A(1)(ac)(i) of the Act. The assessee applied in Form 10A for obtaining registration under section 80G(5)(iv), which was approved, and a provisional registration certificate under the aforesaid section in Form 10AC was iss....