IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Shree Chaitanya-Ram Foundation CIT(Exemption), Pune Sarvanah Hills, Flat No.401, DSK Vs.

Ranwara Lane, Bavdhan, Pune – 411021 PAN: ABICS2444J (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Prashant Gadekar, CIT Date of hearing : 20-01-2026 Date of pronouncement : 21-01-2026

O R D E R

PER BENCH :

The above two appeals filed by the assessee are directed against the separate orders dated 09.09.2025 of the Ld. CIT(Exemption), Pune rejecting the application for grant of approval u/s 80G and registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively. For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2. First we take up ITA No.2619/PUN/2025. Facts of the case, in brief, are that the assessee filed an application in Form No.10AB on 27.03.2025 for registration of the trust under section 12A(1)(ac)(vi)-ITEM(b) of the Act. With a view to verify the genuineness of the activities of the assessee and compliance to requiremen