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 Nos.2511 & 2510/PUN/2025 Shree Digmber Jain Trust Wagholi, CIT (Exemption), Pune F4-607, Ivy Apartment, Ivy Estate, Near Lexicon International School, Vs.

Nagar Road, Wagholi, Pune-412207 PAN : ABHTS0139G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Premal Gandhi Department by : Smt. Indira R. Adakil Date of hearing : 04-12-2025 Date of 17-12-2025 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The above two appeals filed by the assessee are directed against the separate orders both dated 07.04.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune (“CIT(E)”) rejecting the application(s) for grant of registration u/s 12A and approval u/s 80G of the Income Tax Act, 1961 (the “Act”). For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2. There is a delay of 121 days in filing of this appeal before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay. On perus