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Assessee has raised the ground that in the facts and under the circumstances of thecasethe learned Commissioner of Income Tax (Exemption) [CIT(E)] erred in facts and also in law in rejecting application filed u/s 12A of the Income Tax Act for the registration.

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Sec. 11 of Income Tax Act, 1961— Exemption —SHRI PARSHWNATH JAIN SHWETAMBER MOORTI POOJAK MANDIR vs.CIT.[2020] 25 ITCD Online 057 (ITAT-INDORE)

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