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This appeal is preferred by the Assessee against the order passed u/s 12AA of the Income Tax Act, 1961 (hereinafter called as the ‘Act’.) by the Ld. Commissioner of Income Tax (Exemptions), Chandigarh, {CIT (E)} wherein the Ld. CIT(Exemptions) has rejected the assessse’s application seeking grant of registration u/s 12AA of the Act.

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Sec. 12AA of Income Tax Act, 1961—Charitable Trust—LADY FLOREANCE EDUCATION SOCIETY vs. CIT.[2020] 25 ITCD Online 044 (ITAT-DELHI)

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