SHRI NILKANTHESHWAR DHARMADAY AND SHAIKSHANIK TRUST ,PUNE vs. EXEMPTION CIRCLE , PUNE

ITA 798/PUN/2026Status: DisposedITAT Pune29 July 20266 pages

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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

For Appellant: Shri Suhas Bora
For Respondent: Shri Amit Bobde, CIT-DR

PER ASTHA CHANDRA, J.M.:

The appeal filed by the assessee is directed against the order dated 06-12-2025 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”], whereby he rejected the application of the assessee filed before him on 24-05-2025 in Form No. 10AB u/s. 12A(1)(ac)(iii) of the Income Tax Act, 1961 (the “Act”).

2.

Although several grounds have been raised by the assessee, all these relate to the rejection of the application for registration u/s. 12A of the Act filed on 27-02-2024 and cancellation of provisional registration granted to the assessee earlier on 27-02-2024 u/s. 12AB r.w.s. 12A(1)(ac)(vi)(A) of the Act

3.

Briefly stated, the facts of the case are that the assessee is a charitable institution having exi

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