HARIOM BABA GAUSHALA ASHRAM TRUST,NAGPUR vs. ITO WARD-1, EXEMP, NAGPUR

In the result, the appeal of assessee is allowed

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Hariom Baba Gaushala Ashram Trust Ito, Ward – 1 Anaj Bazar, Itwari, Maharashtra – Vs Bsnl Rttc Building, Maharashtra 440002. – 440001. [Pan: Aaath4093E] Appellant / Assessee Respondent / Revenue Assessee By Shri Prakash Nanwani, Ca Revenue By Shri Pankaj Kumar, Cit–Dr Date Of Hearing 23.02.2026 Date Of Pronouncement 23.02.2026 Order Under Section 254(1) Of Income Tax Act

section 80A(5) for approval of fund of trust. 2. Rival submissions of both the parties have been heard and record perused. The ld. Authorised Representative (ld. AR) of the assessee fairly submits that assessee is a public charitable