IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.714/Bang/2025 Assessment Year : 2025-26 Shri Kurunji Education Trust (R)

Shrirampet Sullia Dakshina Kannada CIT (Exemptions)

Vs.

Karnataka 574 239 Bengaluru PAN NO : AADTS2189K APPELLANT RESPONDENT Appellant by : Dr. Sheetal Borker, A.R.

Respondent by : Sri Subramanian, JCIT D.R.

Date of Hearing : 09.12.2025 Date of Pronouncement : 25.02.2026

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This Appeal at the instance of the assessee is directed against the order of ld. CIT(Exemptions) dated 27.2.2025 vide DIN and Notice No: ITBA/EXM/F/EXM45/2024-25/1073775752(1) rejecting the application filed for approval u/s 80G of the Income Tax Act, 1961 (in short “The Act”).

2. The assessee has raised the following Grounds of appeal:-

3. Brief facts of the case are that the assessee trust is registered under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Act vide Unique Registration No. (URN)-AADTS2189KE20213 dated 4.4.2022 from AY 2022-23 to AY 2026-27. Further, the assessee trust had been granted provisional approval vide Unique R