2024 (2) TMI 1574

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....R SONJOY SARMA, JM: This appeal of the assessee is directed against the order dated 29.07.2023 passed by CIT (Exemptions). 2. Brief facts of the case are that the assessee has filed an application u/s 12A(1)(ac)(iii) of the Act in Form 10AB before ld. CIT(E), Kolkata. However, application of the assessee filed before CIT(E) was rejected by citing that the application filed by the assessee wa....

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....ration u/s 12A(1)(ac)(iii) of the Income Tax Act. However, the claim of the assessee was turned down by CIT(E). Therefore, the ld. AR prayed before the bench stating that direction may be given to the CIT(E) for grant of permanent registration to the assessee u/s 12AB of the Act as against the decision passed by ld. CIT(E) against the assessee. 4. On the other hand, ld. DR supported the decisio....