GOBARDHAN VARANASI FOUNDATION-SPV,VARANASI vs. CIT EXEMPTION , LUCKNOW, DELHI

ITA 114/VNS/2025Status: DisposedITAT Varanasi09 July 20264 pages

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Income Tax Appellate Tribunal, VARANASI BENCH ‘DB’, VARANASI

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Biren Shah, AR

PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been filed by the assessee against the impugned appellate orders of learned Commissioner of Income Tax (Exemption), Lucknow [for short ‘ld. CIT(E)’] vide separate order, each dated 25.03.2025. For the sake of convenience, both the appeals are being disposed of through this consolidated order. The appellant assessee has raised the following grounds of appeal: Assessment Year: NA 2

“1.1 The order passed u/s.12AB on 25.03.2025 by CIT(Exem), Lucknow rejecting the application for registration u/s 12AB is

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