IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Shri Vimal Sudarshan Chandra ITO Exemption Udaipur Parmarthik Jain Trust

11 Swadhaya Mandir Maldas Street, Udaipur, (Raj.) PAN No. AAITS7760B Assessee by Shri Pankaj Mogra, CA (Physical)

Revenue by ShriBhanwar Singh Ratnoo CIT-DR(Virtual)

Date of Hearing 16.02.2026. Date of Pronouncement 25.03.2026.

ORDER

DR. MITHA LAL MEENA, A.M.:

This appeal filed by the assessee is directed against the order of the Commissioner Income Tax Exemption, Jaipur [hereinafter referred to as the CIT (Exemption)] dated 26.03.2024 challenging rejection of its application of registration under Section 12A of the Income Tax Act.

2. At the outset, the learned Counsel for the appellant has submitted that appellant has applied for registration under Section 12A and was granted the provisional registration under Section 12A of the Act by the CIT(Exemption) on 02.12.2022 (APB page no. 21 to 22), thereof. The appellant has applied for final registration under 10AB on 25.09.2023, however, the Ld. CIT(Exemption) vide its order dated 26.03.2024 has denied the fi