IN THE INCOME-TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.7265/MUM/2025 (A.Y. 2025-26 to A.Y. 2029-30)

&

ITA No. 7266/MUM/2025 (A.Y. 2025-26 to A.Y. 2029-30)

Tirth Global Foundation v/s. Income Tax Officer–27(3)(1), 601, Glass View Society, Plot बनाम Vashi Railway Station, No. 13, Pestom Sagar, Road No. Mumbai – 400 703, 3, Opp. Shoppers Stop, Maharashtra Chembur, Mumbai – 400089, Mumbai, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADTT5346D Appellant/अपीला्वी .. Respondent/्ቚतिवादी

Appellant by : Shri Ryan Saldanha, Adv.

Respondent by : Shri Ritesh Misra, (CIT-DR)

Date of Hearing 05.01.2026 Date of Pronouncement 02.02.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The above captioned appeals have been filed by the assessee Trust against the orders passed by the Learned Commissioner of Income- tax(Exemptions), Mumbai [hereinafter referred to as “CIT(E)”] u/s. section 12AB and 80G of the Income-tax Act, 1961 [hereinafter referred to as “Act”].Since the issues are inter-connected and also the fact that appeals were heard together, they are being taken up together for adjudication vide t