IN THE ITAT, AGRA BENCH
BHAVNESH SAINI, J.M. & A.L. GEHLOT, A.M.
Tishir Shiksha Prasar Samiti v. CIT,
IT Appeal No. 412 (Agr) of 2011
18 May, 2012
Section 12A of the Income-tax Act, 1961 - Charitable or religious trust - Registration of
Appellant by : Rajendra Sharma and Manuj Sharma,
Respondent by : A.K. Sharma,
A.L. Gehlot, A.M.
This is an appeal filed by the assessee against the order dated 21-9-2011 passed by the learned Commissioner, Gwalior under section 12AA(1)(b)(ii) of the Income Tax Act, 1961 ('the Act' hereinafter).
2. The ground raised by the assessee in the appeal is in respect of rejection of assessee's application filed for granting registration under section 12AA of the Act.