IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.1206/Mum/2025 (Assessment year :Not Applicable)

The Sajjan Jain Support Trust vs Income Tax Officer, Ward 41(4)(4), 499/2, A Arkade House, Ashok Kautilya Bhavan, Bandra Kurla Nagar, Near Children Complex, Bandra (E), Mumbai-400 Academy, Kandivali (East), 051 Mumbai-400 010 PAN : AADTT2208C APPELLANT RESPONDENT Assessee by : Shri Rushabh Mehta (virtual)

Respondent by : Ms. Rmapriya Raghavan - CIT DR Date of hearing : 07/04/2025 Date of pronouncement : 07/04/2025

O R D E R

Per Anikesh Banerjee (JM) :

The instant appeal of the assessee is filed against the order of the Learned Commissioner of Income-tax (Exemption), Mumbai *in short, ‘Ld.CIT(E)+passed under section 12A of the Income-tax Act, 1961 (in short, ‘the Act’), date of order

02/09/2023.

2. The assessee has taken the following grounds:-

“1. The Id. CIT (Exemptions), Mumbai erred in law in rejecting application for permanent registration u/s. 12AB of the Act in Form 10AB on the ground of not providing Form No. 10AC issued by CPC, Bengaluru approving the provisional regist