IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &

SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 120/NAG/2025 (A.Y.: NA)

(Physical hearing)

Sau Pushpadevi Vishwanath ITO Ward-1, (Exemption) Bhoot Smurti Charitable Trust Vs BSNL, RTTC Building, Near MIDC, B/19 Sewagram Road, Balaji Mandir, Seminary Hills, Wardha – 442003 Nagpur – 440006.

PAN: AAWTS9285P Appellant /Assessee Respondent /Revenue Assessee by Shri Mahavir Atal, CA Revenue by Shri Pankaj Kumar, CIT-DR Date of hearing 20.02.2026 Date of pronouncement 16.03.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1. This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Exemption), Pune [for short “CIT(E)”], in rejecting the application for registration of trust u/s. 12AB of the Income Tax Act, 1961 (the Act), in order dated 23.12.2024.

2. Rival submissions of both the parties have been heard and record perused.The ld. Authorised Representative (AR) of the assessee submits that the assessee is a charitable trust/institution and engaged in the charitable activities. The assessee filed an application for registra