आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं . / ITA No.190/PUN/2024 धििाारण वर्ा / Assessment Year : 2015-16 Ashirwad Charitable Trust, Deputy Commissioner of C/o. R.K. Khanna & Associates, Income Tax (Exemptions), 402, Regent Chambers, Nariman Vs. Circle, Pune Point, Maharashtra – 400021 PAN : AABTA4479Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Raja B. Singh Department by : Shri Ramnath P. Murkunde Date of hearing : 28-04-2025 Date of 20-06-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

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

06.12.2023 of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”] pertaining to Assessment Year (“AY”) 2015-16.

2. Briefly stated, the facts of the case are that the assessee is a charitable trust engaged in religious activities running prayer center in the name and style of “Ashirwad Prayer Centre”. It is registered under the Bombay Public Trust Act, 1950 and also u/s 12AA of the Income Tax Act, 1961 (the “Act”). For AY 2015-16, the assessee f