IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER &

SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.123/RJT/2025 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Year: (2025-26)

Shri Kaka Vallabhji Gruhvallabhya Trust Vs. CIT(Exemption), Shree Chandragopalji Govedhaneshji Room No.609, 6^th Floor, Aayakar Maharaj, Vekurdi Plot, Bhavan, Nr. Sachin Tower, 100ft Porbandar - 360575 Road, Anandnagar-Prahladnagar Road, Ahmedabad-380015 èथायीलेखासं./जीआइआरस.ं /PAN/GIR No.: AAHTS6624H (Appellant) (Respondent)

Appellant by : Shri Viral Vajani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT(DR)

Date of Hearing : 24/07/2025 Date of Pronouncement : 16/10/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

This appeal is filed by the Assessee as against the Rejection order dated

28.12.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 80G(5)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. Grounds of appeal raised by the assessee, are as followed:

1) The Commissioner of Income Tax (Exemption) has erred on facts and in law in rejecting application for registr