IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2316/Ahd/2025 (िनधा(cid:91)रण वष (cid:91) / Assessment Year : NA)

Parsee Education Society बनाम Vs. The CIT (Exemption), C/o Gul N Daboo, Ahmedabad Nr. Gujarat Samachar, Khanpur, Ahmedabad, Gujarat-380001 (cid:830)थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ΑΑΑΤΡ1818P (Appellant) .. (Respondent Shri S.N. Divatia, AR & Shri Samir अपीलाथ(cid:568) ओर से /Appellant by :

Vora, AR Shri Sher Singh, CIT-DR (cid:292)×यथ(cid:568) क(cid:551) ओर से/Respondent by :

Date of Hearing 25/03/2026 Date of Pronouncement 23/04/2026 (आदेश)/ORDER PER ANNAPURNA GUPTA, AM:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as “CIT(E)”) dated 18.08.2023 rejecting the Assessee’s application seeking grant of registration under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

2. The grounds raised by the assessee are as under:

“1.1 The order passed u/s.12A(1)(ac)(v) on 18.08.2023 by CIT(Exem), Ahmedabad rejecting t