आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में ।

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं . / ITA Nos.76 & 77 /PUN/2026 Shri Bapdev Maharaj Trust, CIT Exemptions, Pune At Post Kiwale, Taluka-Haveli, Pune-412101 Vs.

PAN : ABBTS9155Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Piyush Bafna Department by : Shri Amit Bobde Date of hearing : 23-03-2026 Date of 27-03-2026 Pronouncement : आदेश / ORDER PER ASTHA CHANDRA, JM :

The above two appeals filed by the assessee are directed against the separate orders both dated 12.08.2025 of the Ld. Commissioner of Income Tax (Exemption), Pune (“CIT(E)”) rejecting the application(s) for grant of registration u/s 12A and approval u/s 80G of the Income Tax Act, 1961 (the “Act”). For the sake of convenience, both these appeals were heard together and are being disposed of by this common order.

2. There is a delay of 71 days in filing of both the appeals before the Tribunal for which the assessee has filed an affidavit explaining the reasons for such delay. After hearing both the sides, we are of the view that the delay is attributable to