2025 (9) TMI 836

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....e) & Shri V.S. Aggarwal (ITP) - Ld. Ars For the Respondent : Shri Jivandeep Singh Kahlon (CIT) - Ld. DR ORDER Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application seeking approval u/s 10(23C)(iii) vide order dated 12-12-2024 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. The Ld. AR ....

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.... survey proceeding and it was alleged that the society was flouting the pre-conditions for grant of exemption. Considering the contents of the report, it was concluded by Ld. CIT(E) that the society money was used for personal and business purposes by the members of the society. Accordingly, the registration was denied. Aggrieved, the assessee is in further appeal before us. 4. It could be seen....

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....ng the approval. 5. The perusal of order of Hon'ble ITSC order dated 30-03-2023 passed u/s 245D(4) would show that the said order covers AYs 2014-15 to 2020-21 wherein all seized and impounded documents, including documents and information contained in pen drive, laptops and statements of various individual recorded on oath, has been considered and settled. This material forms the very basis of....