Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
80G of the Act was also I.T.A. Nos.: 68 & 69/PAT/2025 Assessment Year: 2025-26 Shri Narnauliye Agrawal Sewa Samiti. cancelled on identical grounds. The Ld. AR requested that the matter may be set aside to the Ld. CIT(E) to grant one more opportunity and to decide the petition as the assessee has sufficient evidence for the grant of approval