SHRI LOKKALYAN TRUST HARIJ,MEHSANA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2371/AHD/2026Status: DisposedITAT Ahmedabad03 September 2026AY 2026-274 pages

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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI TAPAS RAM MISRA & SHRI GANGADHAR PANDA

For Appellant: Shri Parin Shah, AR
For Respondent: Shri Shramdeep Sinha, CIT-DR
Hearing: 27.08.2026Pronounced: 03.09.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

The captioned both the appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”). ITA No.2370/Ahd/2026 is against the order of the Ld. CIT(E) dated 07.03.2026 rejecting the application of the assessee for registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), whereas, ITA No. 2371/Ahd/2026 is against the order of the Ld. CIT(E) dated 07.03.2026 rejecting the application of the assessee for registration of approval under Section 80G(5) of the Act.

ITA Nos. 2370&23

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