IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील स.ं / ITA No.1130/PUN/2024 M.M. Patel Charitable Trust, Vs. PCIT (Central), Gat No.261, 262/107, Pune Ashwini Medical College, At Post Kumbhari, Tal. South Solapur – 413 006 Maharashtra PAN : AAATM7736M Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ajay Kumar Keshari Date of hearing : 09.01.2025 Date of pronouncement : 21.02.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

This appeal at the instance of assessee is directed against the order dated 27.03.2024 passed by PCIT (Central), Pune u/s.12 r.w.s.12AA & 12AB(4) of the Income-tax Act, 1961 (in short ‘the Act’).

2. Assessee has raised following grounds of appeal :

“1. The Learned PCIT (Central) erred in assuming jurisdiction u/s 12A/12AA/12AB of the ITAct, 1961 and proceeding to cancel the registrations u/s 12A/12AA/12AB. Learned PCIT (Central) Pune ought to have appreciated that, 12A/12AA/12AB related jurisdiction, existing with CIT(Exemption) prior to the search, could not be transferred through order u/s 127 of ITA, 1961 by one CIT to anoth