IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2024-25 M/s. Natya Niketan School of Bharatanatyam Trust, The Commissioner No. 582 Layabhinaya, of Income Tax

16^th Main, 10^th Cross, (Exemptions), Padmanabhanagar, Bangalore.

Bengaluru – 560 070. Vs.

PAN: AADTN2028E APPELLANT RESPONDENT Assessee by : Shri Siddesh N Gaddi, CA Shri Subramanian S, JCIT-

Revenue by :

DR Date of Hearing : 28-01-2025 Date of Pronouncement : 26-02-2025

ORDER

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the rejection of

80G95)application filed by the assessee in form 10AB dated 23/04/2024 observing that the activity of the assessee is commercial in nature by the Ld.CIT(E) and noted that the assessee was mandated to submit the necessary documents to prove the genuineness of the activities of the trust or institution and fulfilment of all the conditions laid down in clause 1 to 5 of section 80G. Accordingly, the approval u/s. 80G of the IT Act was rejected and approval cancelled vide order dated 29/10/2024.

2. The Ld.Counsel has filed the synopsis which is