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. 180 & 181/RJT/2024 ((cid:467)नधा(cid:91)रणवष (cid:91) / Assessment Year: (NA)

Indian Red Cross Society Gir Somnath Vs. CIT(Exemption)

District Branch Room No. 609, Floor No. 6, Block No.4, Divya Apartment, Opp. SBI ayakar Bhavan (Vejalpur), 100ft Bank, 80ft Road, Veraval, Gir-Somnath, Road, Ahmedabad - 380015 Gujarat-362266 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AABAI3231R (Appellant) (Respondent)

Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT(DR)

Date of Hearing : 31/07/2025 Date of Pronouncement : 29/10/2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM:

Captioned two appeals filed by the same assessee, are directed against the separate orders passed by the Learned Commissioner of Income Tax(Exemption), wherein the Ld. CIT(E) rejected the assessee’s application in Form 10AD for approval u/s. 12AB(I)(b)(ii), and the assessee application in Form 10AB for approval u/s. 80G(5) of the Act, both dated 28.06.2023 are rejected.

2. These two appeals have been clubbed and heard together and a c