In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: Na Indian Society Of Weed V. Commissioner Of Income Science Tax (Exemption) Icar-Dwr Campus, Bhopal Maharajpur, Adhartal, Jabalpur-482004. Pan:Aaaai7305R (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Advocate Respondent By: Shri Shravan Kumar Meena, Cit(Dr) Date Of Hearing: 12 02 2026 Date Of Pronouncement: 19 02 2026 O R D E R

12A(l)(ac)(vi) of the IT Act 1961. Appellant states that it is entitled for such registration and prays accordingly. Your appellant prays for craves to add, alter, amend, modify, delete any or all grounds of appeal before or during the course of hearing.” 2. The facts giving rise to the present appeal are that the assessee