2022 (4) TMI 1522

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....For the Respondent : Shri SPG Mudaliar, DR ORDER Per Shri Balakrishnan S, Accountant Member This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-2 [in short, "CIT(A)"], Guntur, in ITA No.10109/GNT/CIT(A)-2/2018-19 dated 10.02.2020 for the Assessment Year (A.Y.) 2016-17. 2. Brief facts of the case are that the assessee is a seed certifying agency in....

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..... The assessee has also obtained registration u/s 12A of the Act vide order in F.No.Hqrs.1/173s/12A/DIT(E) dated 01.01.2014, however, the registration was cancelled by the DIT(E), Hyderabad vide order in F.No.DIT(E)/Hyd/12AA(3)/12-13 dated 30.04.2012 w.e.f. 01.04.2009. The AO, therefore, rejected the claim made by the assessee u/s 11 of the Act. 3. Aggrieved by the order of the Ld.AO, the assesse....

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....jected the application of the petitioner for approval u/s 10(23C)(vi) of the I.T.Act on the ground that the petitioner has not rendered its services directly to the farmers but is rendering its services directly to its clients / agents who are engaged in the trading of the certified seeds with profit motive and therefore, its activities are not for the advancement of any other object or general pu....