IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2025-26 M/s. Nehru Smaraka Vidya Kendra Trust, The Kariyappanahalli, Commissioner of Anekal Road, Income Tax Bannerugatta, (Exemptions), Bangalore – 560 083. Vs. Bengaluru.

PAN: AAATN1058K APPELLANT RESPONDENT Assessee by : Dr. Sheetal Borkar, Advocate Revenue by : Shri Muthu Shankar, CIT-DR Date of Hearing : 10-09-2025 Date of Pronouncement : 03-12-2025

ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the rejection order of the Ld.CIT(E) dated 27/02/2025 in which the approval sought for u/s.

80G was rejected and raised the following grounds:

“1. On the facts and in the circumstances of the case the learned Commissioner of Income Tax (Exemptions) erred in denying the approval under section 80G(5)(iii) of the Income tax Act, 1961.

2. The learned Commissioner of Income Tax (Exemptions) erred in holding that the appellant had not furnished sufficient details or proof of the activities of the trust/Institution within the meaning of section 2(15) of the Income tax Act, 1961 when on t