IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 2162 &

2163/Bang/2024 Assessment Years : 2024-25 Smt. Pushpa Sarji Ramesh Charitable Trust, Sri Banashankari nilaya 50 The Income Tax ft Road, Officer, Gopalgouda Extension Ward – 1 & TPS, SO Vinobanagar, Shimoga.

Shimoga – 577 204. Vs.

Karnataka.

PAN: ABBTS1092A APPELLANT RESPONDENT Assessee by : Shri Siddesh Gaddi, CA Revenue by : Smt. S. Praveena, CIT-DR Date of Hearing : 17-12-2024 Date of Pronouncement : 25-02-2025

ORDER

PER BENCH These are the appeals filed by the assessee challenging the order of the Ld.CIT(E) both dated 24/10/2024 in which the registration u/s. 12AA and 80G were rejected and raised the following grounds.

“1. The Learned Commissioner has erred in law and on facts in passing an order rejecting the application under section 12AB of the Income-tax Act,1961, in the manner he did;

2. The Learned Commissioner ought to have granted additional time to comply with the requirements considering the nature of the Appellant;

3. The order is passed in violation of the principles of natural justice and therefore bad in law;