2025 (8) TMI 584

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.... : Ms. Nandini Das, D.R. ORDER PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: Present appeal of the assessee is arising from the order of ld. CIT(Exemption) dated 30.10.2024 and relates to denial of the registration u/s 80G of the Income Tax Act, 1961 (in short "The Act"). 2. Short facts as coming out from the orders of authorities below that assessee is a Charitable Society and has applied....

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....cation of the assessee. 3. Ld. Counsel for the assessee appearing on behalf of the assessee contended that the observation of ld. CIT(Exemption) are not correct in as much as management expenses and consultancy services are linked with the charitable activities of the assessee only. Ld. Counsel for the assessee further contended that the ld. CIT(Exemption) could not consider the documentary evi....