आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें।

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपऩल सं . / ITA No.1774 & 1786/PUN/2025 निर्धारण वष ा / Assessment Year: -

Shivsiddhi Education Society, V The CIT Exemption, 10, S.No.272/A, MIDC s. Pune.

Chandan Nagar, Degaon, Satara – 415004.

PAN: AAPTS1266F Appellant/ Assessee Respondent / Revenue Assessee by CA Rani C. Mutha Revenue by Shri Amit Bobde- CIT Date of hearing 10/09/2025 Date of pronouncement 24/09/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM:

These two appeals filed by the assessee are directed against the separate orders of ld.Commissioner of Income Tax(Exemption), Pune rejecting the application for grant of registration u/s.12A r.w.s 12AB and 80G(5) of the Income Tax Act, 1961(hereinafter referred to as „the Act‟) both dated 20.09.2024respectively. For the sake of convenience, these two appeals were heard together and are being disposed of by this common order. We treat the appeal in ITA No.1774/PUN/2025 as lead case. The assessee has raised following grounds of appeal :

“1. The officer wrongly rejected our application even t