IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.23/Bang/2025 Assessment Year : 2024-25 M/s. Anugraha Education Trust

1-55, Anugraha, Yenekal Post Subramanya Sullia 574 238 Vs. CIT (Exemptions)

Karnataka Bangalore PAN NO :AABTA0843J APPELLANT RESPONDENT Appellant by : Ms. Sunaiana Bhatia, A.R. Respondent by : Smt. Srinandini Das, D.R.

Date of Hearing : 15.04.2025 Date of Pronouncement : 21.04.2025

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of ld. CIT(Exemptions), Bangalore dated 8.11.2024 vide DIN & order No. ITBA/EXM/F/EXM45/2024-25/1070217435(1) rejecting the approval u/s 80G of the Income Tax Act, (in short “The Act) filed in Form No.10AB dated 29.6.2024.

2. The assessee has the raised following grounds of appeal:

3. The brief facts of the case are that the assessee trust is registered under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Act vide Unique registration No. AABTA0843JE20213 dated 24.9.2021 from the assessment year 2022-23 to 2026-27. Further, the assessee trust has been granted