MAHA ACADAMY OF PEDIATRIC NEUROLOGY,NAGPUR vs. CIT(EXEMPTION), PUNE
In the result, appeal filed by the assessee stands allowed
ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26
Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026
For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12Section 12ASection 12A(1)(ac)
trust and the genuineness of its activities on a prima facie basis. In the present case, the objects of the assessee have not been doubted. The rejection is based only on insufficiency of evidence, without any cogent material to establish that the activities are ingenuine or non- charitable. The observations regarding bank transactions and procedural lapses cannot, by themselves, justify
