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 asses