IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2025-26 Maa Narmada Ganga Annakshetra, vs. CIT, Exemption PEtArNa :D A 6A UETgrMas6e2n4 N3aRg ar, Haridwar Road Rishikesh 249202, Uttarakhand (Appellant) (Respondent)

Assessee by: Sh. Jitendra Wadhwa, C.A.

Revenue by: Sh. H.S. Usmani, CIT DR Date of hearing: 11.08.2 025 Date of pronouncement: 28O.0 R8 .D2 0E2 R5 PER NIKHIL CHOUDHARY, A.M.:

This is an appeal filed by the assessee against the order of the ld.

CIT(Exemption), rejecting the application of the assessee for registration under section 80G of1 t)h Teh Iantc hoamvein Tg arxe gAacrtd, 1to9 6th1e. Tfahcet sg arondu ncdirsc uomf astpapnecaesl aorf et haes cuansde,e trh: e- Ld. CIT Exemptions has erred in law and on facts in rejecting the application of the “assessee for registration U/s 80G of Income Tax Act, 1961.

2) That having regard to the facts and circumstances of the case, the Ld. CIT Exemptions has erred in law and on facts in rejecting the application of the assessee on the ground that he is unable to arrive at the satisfaction about the charitable nature of activities where