IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2024-25 Shri Ram Chandra Mission v. CIT(Exemption)

R-23, Sector-11, Noida-201301. Income Tax Office Lucknow.

PAN:ABCAS7377Q (Appellant) (Respondent) Appellant by: Shri Mukul Gupta, Adv Respondent by: Shri R. K. Agarwal, CIT(DR)

O R D E R

PER ANADEE NATH MISSHRA, A.M.:

This appeal has been filed by the appellant against the order of the Ld. Commissioner of Income Tax (Exemptions), Lucknow (“CIT(E)”, for short) dated 30.09.2024 for the assessment year 2024-25 whereby the Ld. CIT(E) dismissed the assessee’s application for registration under section 12AB of Income Tax Act, 1961 (“Act”, for short). The grounds of appeal of the assessee are as under: -

“1. That the order passed by Ld. CIT(E) is bad in Law and against facts of the case.

2. That the Ld. CIT(E) erred in rejecting the application made for registration u/s 12AB.

3. That the Ld. CIT(E) has erred in rejecting the registration on the baseless grounds.

4. That the Ld. CIT(E) has not given adequate opportunity of being heard before rejecting the application for