ORDER

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (in short “Ld. CIT(E)”), Ahmedabad vide order dated 22.10.2024.

2. The assessee has raised the following grounds of appeal:

“1. Learned CIT(E) has erred in law and on facts of the case in passing the impugned order without giving proper attention on documents submitted.

2. Learned CIT(E) has erred in law and on facts of the case in rejection the provisional registration of the Appellant u/s. 80G of the Act.

3. Your appellant may be allowed to add, amend, alter or raise additional grounds of appeal.”

3. The brief facts of the case are that the assessee / applicant trust is a charitable trust registered under the Bombay Public Trust Act, 1950 on 15.11.2017. The assessee / applicant applied for provisional registration under Section 80G of the Act and got provisional registration. Thereafter, the applicant / assessee trust applied for regular registration or approval in Form 10AB on 22.05.2024. On going through the application filed by the assessee / applicant trust, the Ld. CIT(E) asked the assessee / applicant trust to submi