IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.143/Bang/2025 Assessment Year : NA Students Education Society Basavareddi Hospital Edurige Malakoppanamath Building G.K.C. Rani Rasthe CIT (Exemptions)

Vs.

Gadag Bengaluru Karnataka 582 101 PAN NO : AANAS3730M APPELLANT RESPONDENT Appellant by : Sri Prathik P., A.R.

Respondent by : Sri E. Shridhar, D.R.

Date of Hearing : 28.04.2025 Date of Pronouncement : 26.06.2025

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This appeal at the instance of the assessee is directed against the order of the ld. CIT (Exemptions) Bangalore dated 13/12/2024 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/1071190088(1) rejecting the application filed for approval u/s

80G of the Income Tax Act, 1961 (in short “The Act”).

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

3. The brief facts of the case are that the assessee is a Society registered on 27/07/2015 under the Karnataka Societies Registration Act, 1960 (Karnataka Act 17 of 1960) vide Society Number: GDG-S99-2015-16 (Certificate of Registration of society placed at pg-1 of PB). The assessee soci