IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Audyogik Nidhi Vishwast Sanstha The CIT (Exemption), Poona Pune

366, Narayan Peth, Limaye Vs.

Building, Laxmi Road, Pune – 411030 PAN: AAATA1619H (Appellant) (Respondent)

Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar CIT-DR Date of hearing : 05-02-2025 Date of pronouncement : 30-04-2025

O R D E R

PER R. K. PANDA, VP :

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

12.08.2024 of the Ld. CIT (Exemption), Pune rejecting the application for registration u/s 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) and cancelling the provisional registration granted earlier.

2. Facts of the case in brief, are that the assessee filed an application in Form No.10AB on 01.02.2024 for approval under clause (iii) of section 12A(1)(ac) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects, a notice was issued through IT