IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Year-2022-23)

(Virtual Hearing)

Jamshedpur Management Association, C.I.T.(Exemption), 18, Centre For Excellence, CH Area Patna Vs.

(East), Jamshedpur-831001 (Jharkhand)

PAN No. AAEAJ 2108 F Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri R.R. Mittal, A.R.

Department represented by Md. A.H. Chowdhury, CIT-DR Date of hearing 06/05/2025 Date of pronouncement 06/05/2025

O R D E R

PER: BENCH

1. This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Exemption), Patna (in short, the ld. CIT(E)) dated 24/04/2023 for the A.Y. 2022-23. In this appeal, the assessee has raised following grounds of appeal:

"1. On the facts and circumstances of the case, the learned Commissioner of Income Tax (Exemption) erred in rejecting the application for registration u/s 12AA made on 08th December, 2021 without establishing that the activities of theassesseeinstituteaswellastheobjectsoftheTrustwereingenuine.

2. Onthefactsandcircumstancesofthecase,thelearnedCommissionerofIncome Tax (Exemption) e