IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2025-26 M/s. Printech Park Cluster, The Commissioner

84/1, KSPA-XIL PTTC, of Income Tax

6^th Cross, 4^th Main, (Exemptions), Chamarajpet, Bengaluru.

Bengaluru – 560 018. Vs.

PAN: AABTP8959N APPELLANT RESPONDENT Assessee by : Shri Kupendra Setty, CA Revenue by : Shri Murali Mohan M, CIT-DR Date of Hearing : 17-07-2025 Date of Pronouncement : 14-10-2025

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the Ld.CIT(E) in which the registration sought for u/s. 12A of the Act was denied by the Ld.CIT(E) vide order dated 31/03/2025 and raised the following grounds: Tax effect relating Grounds of Appeal to each ground of appeal (see note below)

Ground No.1 On the facts and

1 circumstances of the case and in Rs. 0 law, the Ld.CIT (Exemptions) has

2. The brief facts of the case are that the assessee is a society registered under the Karnataka Societies Act. The assessee applied for registration under the provisions of section 12A of the Act which was rejected by the DIT(E) on 1