IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “B”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 567/JPR/2024 APJ Abdul Kalam Education and Welfare Trust, 3GA7, Housing Board Shastri Nagar, Jaipur- 302016.

PAN No.:AAJTA3141K ...... Appellant Vs.

CIT Exemption, Jaipur– 302 015. ..... Respondent Appellant by : Mr. Deepak Sharma, Adv. (thro. V.C.)

Respondent by : Ms. Alka Gautam, CIT, Ld. DR Date of hearing : 06/01/2025 Date of pronouncement : 15/01/2025 O R D E R PER GAGAN GOYAL, A.M:

This appeal by assessee is directed against the order of CIT (E), Jaipur dated

30.03.2024 passed u/s. 12AB (1) (b) (ii) (b) of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal:-

1. The impugned assessment order dated 30-03-2024 passed u/s. 12AB (1)(b)(ii)(B) of the Act is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same deserves to be fully quashed.

2. The Id. CIT (Exemption) has erred in denying the registration sought u/s. 12AA of the Act and to revoke the provisional registration u/s. 12AA (1) (ac) (iv) of the Act dated 03.08.2022. is unlaw