आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.98/PUN/2025 Shri Swami Samarth Adhyatmik CIT(Exemptions), Pune Sanshodhan Sanstha, 103, Kalindi-C, Dishanagari, Satara Vs.

Parisar, Aurangabad-431001 PAN : AATTS3936N अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri S.K. Sethi Department by : Shri Amit Bobde Date of hearing : 13-08-2025 Date of 31-10-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The appeal filed by the assessee is directed against the order dated

16.11.2024 of the Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] whereby he rejected the application of the assessee filed before him in Form No. 10AB under clause (iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (the “Act”) on 04.05.2024.

2. The brief facts are that on receipt of the assessee‟s application filed in Form No. 10AB under clause (iii) of first proviso to section 80G(5) of the Act along with annexures thereto, with a view to verify the genuineness of the activities of the assessee and fulfillmen