IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 155/JPR/2025 (A.Y. 2025-26)

MSB Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 PAN No. AAQAM 8644P ...... Appellant Vs.

CIT (E), Jaipur Jaipur …...Respondent Appellant by : Mr. Ankit Chokshi, CA, Ld. AR (thro. VC)

Respondent by : Mr. Rajesh Ojha, CIT, Ld. DR Date of hearing : 23/09/2025 Date of pronouncement : 23/09/2025 O R D E R PER GAGAN GOYAL, A.M:

This appeal by the assessee is directed against the order of CIT(E), Jaipur dated 28.12.2024 passed u/s. 12AB of the Income Tax Act, 1961 (in short ‘the Act’).The assessee has raised the following grounds of appeal: -

1. The Ld. CIT (E) has erred on facts and in law by rejecting your appellant's application for registration of trust u/s. 12AB of the Act. Therefore, your appellant prays that the order of the Ld. CIT (E) may be set aside and directed to grant the registration u/s. 12AB of the Act

2. Your appellant craves leave to add, alter, amend, and/or withdraw any or all the above grounds of appeal

2. The brief facts of the case are that the asse