PETANITY AND ANIMAL REHABILITATORS FOUNDATION,CHANDRAPUR vs. CIT EXEMPTION, PUNE
In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose
ITA 165/NAG/2025[-]Status: DisposedITAT Nagpur23 Feb 2026
Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Petanity & Animal Rehabilitators Cit(Exemption), Pune Foundation Chandrapur Vs Room No. 322, 3Rd Floor, Ito, Pmt Sagar Enterprises, Madhuban Plaza, Building, Shankar Seth Road, Near Mount Convent, Shivaji Nagar, Pune – 411037. Chandrapur, Maharashtra – 442401. [Pan: Aagap6876N] Appellant / Assessee Respondent / Revenue Assessee By Shri Bhavesh Moriyani, Advocate 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 12ASection 254(1)
254(1) of Income Tax Act
PER PAWAN SINGH, JUDICIAL MEMBER:
1. This appeal by assessee is directed against the order of learned CIT(Exemption),
Pune dated 18.10.2024 in rejecting application for registration of trust under section 12AA/12AB of the Income Tax Act (Act). The ld. CIT(E) rejected the application in ex-parte proceeding and also cancelled provisional registration