IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2024-25 M/s. Coalition 4TB Elimination The Income Tax Foundation, Officer F-20161, T-20, Prestige (Exemptions), Ferns Residency, Ward – 1, HSR Layout, Vs. Bangalore.

Bengaluru – 560 102.

PAN: AALCC3956D APPELLANT RESPONDENT Ms. Sakshi Deshpande and Assessee by :

Shri Kirath Singh, Advocates Shri Shivanand H Kalakeri, Revenue by :

CIT-DR Date of Hearing : 22-07-2025 Date of Pronouncement : 17-10-2025

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER These are the appeals filed by the assessee challenging the rejection of the application filed for registration u/s. 12AB of the Act and the application filed for approval u/s. 80G of the Act on 21/01/2025 and raised the following grounds:

“1. The order passed by the learned Commissioner of Income Tax (Exemptions) ("CIT(E)"), under section 12AB of the Income Tax Act, 1961 ("the Act"), insofar as it is against the Appellant, is opposed to law, weight of evidence, natural justice and probabilities, on the facts and circumstances of the Appellant's case.

2. The learned CIT(E) erred in la