IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: ---

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Assessee by : Shri Siddesh Gaddi, CA Revenue by : Shri Muthu Shankar, CIT (DR)

Date of hearing : 20.01.2026 Date of Pronouncement : 27.01.2026

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

The present appeal has been instituted by the assessee against the rejection order of the Ld. CIT(E) u/s 12AB of the Act in Form No.

10AD dated 26-06-2025.

2. The assessee in the memo of appeal raised multiple grounds numbered 1 to 13, which we, for the sake of brevity and convenience are not inclined to reproduce here.

3. The ground of appeals filed by assessee is limited to the issue of rejection order of the Ld. CIT(E) u/s 12AB of the Act in Form No. 10AD.

4. The brief facts are the assessee, a trust, is engaged in charitable activities relating to animal welfare such as providing shelter, care etc. to abandoned and stray cattle. The assessee was granted a provisional registration u/s 12A(1)(ac)(vi) of the Act. The assessee applied for regular registration in the prescribed form 10AB dt. 28.11.2024

5. The Ld. CIT(E) during the proceedings observed that the assessee trust failed to establish the genuineness of its activities as required under section 12AB of the Act. The observation of the ld. CIT(E) was based on the facts detailed below:

i. There was a mismatch in the number of cows stated in the assessee’s submissions and the number of cows reflected on the assessee’s website.

ii. The expenditure incurred towards fodder was disproportionately low when compared to the number of cows claimed to be maintained in the gaushala.

iii. The assessee received a donation of ₹25,00,000 from one Shri Kamalaksha R. Naik and that the assessee failed to furnish the income-tax return and ITR-V of the donor, thereby rendering the creditworthiness of the donor unverifiable.

iv. The land and building used for running the gaushala were not owned by the trust and that the entire cost of acquisition and construction was borne by one of the trustees, Shri N. N. Savant, thereby raising doubts as to whether the assets were held by the trust.

6. On the above basis, the Ld. CIT(E) held that the assessee failed to furnish credible and verifiable evidence to establish the genuineness of its activities and compliance with the requirements of section 12AB(1)(b) of the Act. Accordingly, the learned CIT(E), being not satisfied about the genuineness of the activities of the assessee trust, rejected the application filed in Form No. 10AB for grant of regular registration u/s 12AB of the Act.

7. Aggrieved by the order of the Ld. CIT(E), the assessee is in appeal before us.

8. The Ld. AR submitted that the assessee is a charitable trust engaged in the management and operation of a gaushala, carrying out activities relating to shelter, care and protection of abandoned and stray cattle. It was submitted that the assessee is presently maintaining about 52 cows and that the land and building used for the gaushala are owned by Shri Narayan N. Sawant, who is the settlor of the trust.

8.1 The learned AR clarified that the reference to 201 cows on the assessee’s website pertains only to the total capacity of the gaushala and not to the actual number of cows housed during the relevant period. It was contended that the said discrepancy was inadvertent and, in any case, does not affect the genuineness of the charitable activities carried out by the trust.

8.2 It was further submitted that while examining the application for registration under section 12AB of the Act, the learned CIT(E) had sought information beyond the scope and mandate of the said provision.

According to the Ld. AR, the assessee had furnished all primary and relevant documents including the trust deed, objects, details of activities, financial statements