IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER &

SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6320/MUM/2024 (AY 2024-25)

Kaushaliyadevi Atmaram v/s. CIT (Exemption)-Mumbai Singhania Charitable Trust Room No. 601, 6^th Floor, बनाम

45 & 46, Ideal Industrial Cumballa Hill, MTNL TE Estate, Senapati Bapat Building, Peddar Road, DR. Marg, Lower Parel, Gopalrao Deshmukh Marg, Mumbai-400013 Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAATK4043P ..

Appellant/ Respondent/

अपीलार्थी प्रतिवादी

Assessee by : Ms. Dinkle Hariya Revenue by : Shri Himanshu Joshi Date of Hearing 30.01.2025 Date of Pronouncement 28.02.2025 आदेश / O R D E R PER RENU JAUHRI [A.M.] :-

The assessee has filed this appeal against the order of the Learned Commissioner of Income-tax (Exemption), Mumbai [hereinafter referred to as “CIT(E)”] dated 02.08.2024 rejecting the application for registration u/s 12AB of the Income-tax Act, 1961 [hereinafter referred to as “Act”].

2. The assessee has raised the following grounds of appeal: “1. THE ORDER BAD, ILLEGAL AND WITHOUT JURISDICTION

1.1 In the facts and the circumstances of the case, and in law, the Order for registration pass