IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA Nos. 1027 & 1028/JPR/2024 Trehan Seva Bharti Charitable Trust, Kalani & Co., 5^th Floor, Milestone Building Gandhi Nagar Turn, Tonk Road, Jaipur – 302 015.

PAN No.:AADTT8776F ...... Appellant Vs.

CIT Exemption, Jaipur – 302 015. ..... Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 08/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M:

This two appeals by the assessee is directed against the order of Ld. CIT(E), Jaipur dated 26.07.2024 passed u/s. 12AB (1) (b) (ii) (B) and 80G (5) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal vide ITA Nos. 1027/JPR/2024 as under:

1. The Ld. CIT(E) has erred on facts and in law in rejecting the application filed

by the assessee u/s. 12A (1) (ac)(iii) of the Act in Form No. 10AB seeking

registration u/s. 12AB of IT Act, 1961 on the ground that (i) assessee is not

registered under Rajasthan Public Trust Act, 1959 and (ii) genuineness of

activities has not been p