IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 31/RJT/2025 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Year: (2024-25)

(Hybrid Hearing)

Anandbava Seva Sanstha Gaushala Trust, Vs. The Pr. Commissioner of Income Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA2817K (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. Sr. (DR)

Date of Hearing : 22/07/2025 Date of Pronouncement : 21/10/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

Captioned appeal filed by assessee pertaining to Assessment Year 2024-25, is directed against order passed by Commissioner of Income Tax (Exemption), vide order dated 25/11/2024, whereby the application u/s. 80G(5)(iii) of the Income Tax Act, 1961 in Form 10AB was rejected.

2. Grounds of appeal raised by the assessee are as follows;

1. The grounds of appeal mentioned hereunder are without prejudice to one another.

2. The order passed by the learned Commissioner of Income-tax (Exemption), Ahmedabad (hereinaf