IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER ITA No. 2172 & 2173/Bang/2024 Assessment Year: 2024-25 Shri Siwanchi Oswal Jain Bhavan Trust, Vs. The Commissioner of Income No.204, Paxal Tower, 2^nd Floor, Tax (Exemptions), No.13, K.R Road, Bengaluru.

Bangalore-560 002.

PAN – AVHTS 944C APPELLANT RESPONDENT Assessee by : Smt. Suman Lunkar, C.A Revenue by : Shri Aseem Sharma, CIT (DR)

Date of hearing : 09.04.2025 Date of Pronouncement : 13.05.2025

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

These are appeals filed by the assessee against the order passed by the ld. CIT(E), Bangalore, both dated 29/10/2024 rejecting the applications for registration under section 12AB and 80G of the Act. First, we take up ITA No. 2172/Bang/2024 as the lead case.

2. The assessee has raised the following grounds appeal:

“1. The learned Commissioner of Income Tax (Exemptions) has erred in passing the impugned order, rejecting the application for registration filed by the appellant, in the manner passed. The impugned order is bad in law, void ab initio and is liable to be quashed.

2. In any case, and without prejudi