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Case Law Details

Case Name : Mata Parvati Educational & Innovative Society Vs CIT (E) (ITAT Delhi)
Appeal Number : ITA No. 2296/Del./2018
Date of Judgement/Order : 29/03/2019
Related Assessment Year :
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Mata Parvati Educational & Innovative Society Vs CIT (E) (ITAT Delhi)

hen aims and objects of the assessee society to open schools for imparting education and vocational training which is per se a charitable object under section 2(15) of the Act and the assessee society has been running a school in the name and style of Rainbow Kids Valley School, the ld. CIT (E) had no ground to decline the registration under section 12AA of the Act. Consequently, appeal filed by the assessee society is hereby allowed directing the ld. CIT (E) to grant the registration to the assessee society u/s 12AA of the Act.

FULL TEXT OF THE ITAT JUDGEMENT

The Appellant, Mata Parvati Educational & Innovative Society (hereinafter referred to as ‘the assessee’) by filing the present appeal sought to set aside the impugned order dated nil passed by the Commissioner of Income-tax (Exemptions), New Delhi on the grounds inter alia that :-

“1. That the order passed by Ld. CIT (E) is bad in Law and against facts of the case.

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