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In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.62 & 68/Hyd/2025 (िनधा"रण वष"/Assessment Year: N.A) Hyderabad Area Round Vs. Commissioner Of Income Table No 134 Charitable Tax ( Exemption ) Trust, Hyderabad Hyderabad Pan:Aabth5683D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. Sridhar Jhawar राज" व "ारा/Revenue By:: Shri B Balakrishna Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 07/04/2025 घोषणा की तारीख/Pronouncement: 09/04/2025 आदेश/Order
section 12AB of the I.T. Act, 1961 respectively. 2. In the appeal against the rejection of application u/s 12AA of the I.T. Act, 1961, the assessee has raised the following grounds of appeal: Page 1 of 6 ITA Nos 62 and 68 of 2025 Hyd Area Round Table No 134 Charitable Trust