IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 264/Bang/2025 Assessment Year : NA Hands on CSR Trust No.7 Manasa Lake View Defence Colony Shettyhalli CIT (Exemptions)

Vs.

Jalahalli West Bangalore Bangalore Bangalore North 560 015 PAN NO : AACTH5677E APPELLANT RESPONDENT Appellant by : Sri Sampreeth B.S., A.R.

Respondent by : Sri Shivanand H Kalakeri, D.R.

Date of Hearing : 15.07.2025 Date of Pronouncement : 13.10.2025

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 17.12.2024 vide DIN & Notice No. ITBA/EXM/F/EXM45/2024- 25/1071305748(1) cancelling the registration u/s 12AB of the Income Tax Act, 1961 (in short “The Act”).

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

3. Brief facts of the case are that the assessee trust was constituted vide Deed of Trust dated 17.1.2022 at Bangalore with the object of carrying out Charitable activities, assisting people in development programs, activities in corporate social responsibility and in entrepreneurship promotion, thrif