IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No. 2235 & 2236/AHD/2025 Assessment Years: NA Om Education Trust, The Commissioner of

404, A One Residency, Opp. Income Tax (Exemption), Bhavani park, Nirant Cross Ahmedabad – 380015 Road, Vastral, Ahmedabad, Vs.

Gujarat – 382418 [PAN – AAATO8804G]

(Appellant) (Respondent)

Assessee by Shri Parin Shah, AR Revenue by Shri R P Rastogi, CIT-DR Date of Hearing 26.02.2026 Date of Pronouncement 03.03.2026

O R D E R

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

These two appeals are filed by the assessee against the separate orders of Commissioner of Income Tax (Exemption), Ahmedabad, [in short “CIT(E)”], both dated 24.09.2025 in the proceeding u/s 12A(1)(ac)(ii)

and u/s. 80G(5) of the Income Tax Act.

2. The brief facts of the case are that the assessee had filed an application in Form No. 10AB for renewal of registration u/s. 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) had noted that the assessee was having only provisional registration u/s. 12A(1)(ac)(vi) of the Act. The assessee was not having any regular registration issued u/s. 12AB of the Ac