IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2015-16 Shri Ganapati Devasthan Trust DCIT Siddheshwar Galli, Baramati, Vs. (Exemption Circle), Maharashtra – 413102 Pune PAN: AANTS4193D (Appellant) (Respondent) Assessee by : Shri Sharad A Vaze Department by : Shri Ambarnath Bhimrao Khule (through virtual)

Date of hearing : 03-03-2025 Date of pronouncement : 20-03-2025

O R D E R

PER R. K. PANDA, VP :

This appeal filed by the assessee is directed against the order dated

30.08.2024 of the Ld. Addl / JCIT(A)-2, Noida relating to assessment year 2015-

16.

2. Facts of the case in brief, are that the assessee is a trust registered u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). It filed its return of income on 24.07.2019 declaring total income at Nil. The case was reopened u/s 147 of the Act on 22.03.2019 recording reasons after obtaining the necessary approval. Accordingly, notice u/s 148 of the Act dated 22.03.2019 was duly served on the assessee. In response to the same, the assessee filed its return of income on 24.07.2019 declaring total income of Rs.14,