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Haldia Global Educational Society Vs ACIT, Central Circle, Cuttack

Case No: ITA No.1284/KOL/2025
Court: Income Tax Appellate Tribunal, 'B' Bench, Kolkata
Date: 10/8/2025

Parties Involved

appellantHaldia Global Educational Society
respondentACIT, Central Circle, Cuttack

Facts Summary

This is an appeal filed by the assessee, Haldia Global Educational Society, against the order of the ld. CIT(Exemption), Kolkata dated 28.03.2025 rejecting the application under section 10(23C)(iii) of the Income Tax Act, 1961. During the hearing, the learned Authorized Representative (AR) stated that the assessee has challenged the order of the ld. CIT(Exemption), Kolkata dated 28.03.2025 whereby the application for exemption under section 10(23C)(iii) of the Act filed in Form 10AB was rejected

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal against the order of the ld. CIT(Exemption) dated 28.03.2025 rejecting the application for exemption under section 10(23C)(iii) should be allowed.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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