IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member ITA No: 2193/Ahd/2025

Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 22-01-2026 Date of pronouncement : 28-01-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against order dated

26.09.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the ground that the application in Form 10AB was not filed within the time limit prescribed under the Act.

2. The brief facts of the case is that the assessee is a Trust commenced charitable activities as early as 19-07-1979. The Assessee Trust was provided Provisional registration in Form 10AC on 19-10-2024 and within six months thereafter filed the Assesssee Trust filed application for