KAWADEPATIL EDUCATIONAL FOUNDATION,BT KAWADE ROAD, MUNDHVA, PUNE vs. CIT (EXEMPTION), PUNE, PMT BUILDING, SHANKAR SETH ROAD, PUNE
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Income Tax Appellate Tribunal, PUNE
Before: DR. MANISH BORAD & SHRI PAVAN KUMAR GADALE
PER PAVAN KUMAR GADALE, JUDICIAL MEMBER:
- The assessee has filed these two appeals against the separate orders of the CIT (Exemption) Pune passed u/sec 12A & 80G of the Act dated 23.12.2025.The assessee has raised the grounds of appeal challenging the orders of the CIT (Exemp) rejecting the application filed for (i) registration u/s.12AB of the Act and (ii) approval u/s.80G of the Income Tax Act.
The brief facts of the case are that, the assessee was granted provisional registration u/s.12A in Form.No.10AC on 26.08.2023 and provisional approval u/s. 80G of the Act in form no.10AC on 1.10.2022. Subsequently,
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