PUNJABI VIRASAT,AGRA V. ITO (EXEMPTION), AGRA

ITA 97/AGR/2025

AI Insights

The case involves Punjabi Virasat, a society registered under the Societies Registration Act, which sought registration under section 12AB and approval under section 80G(5) of the Income Tax Act, 1961. The applications were initially rejected by the Commissioner of Income Tax (Exemptions), Lucknow, due to insufficient documentary evidence of charitable activities. The Tribunal found that the CIT(E) had erred in law and facts by not considering the infancy of the trust and the limited activities it could have undertaken since its registration. The Tribunal noted that the trust had maintained audited books of account and had conducted some charitable activities, which were substantiated by documentary evidence.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785302 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2024-2025
• Appeal Filed On: 24-02-2025
• Other Referred Cases: Amrut Antimdham Charitable Trust v. CIT(E), 157 taxmann.com 497 (Ahmedabad Tribunal), Bijapur Jan Shikshan Sansthan vs. CIT(E), 171 taxmann.com 690 (Raipur Tribunal)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUKESH KUMAR JAIN
• Assessee Lawyers: ANURAG SINHA
• Keywords: Set aside; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA Nos. 97 & 98/Agr/2025 Assessment Year: 2024-25 Punjabi Virasat, Anand Vrindavan, Sanjay Place, Agra. Vs. Income-tax Officer (Exemption), Lucknow. PAN : AAMAP5354R (Appellant) (Respondent) Assessee by Sh. Anurag Sinha, Advocate Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 19.08.2025 Date of pronouncement 28.10.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These two appeals have been preferred by the Assessee against two separate orders each dated 30.12.2024 passed by the Ld. Commissioner of Income Tax (Exemptions), Lucknow [hereinafter referred to as \"CIT(E)\"], whereby the applications filed by the appellant in Form 10AB each seeking registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as \"the Act\") and registration/approval under clause (iii) of first proviso to section 80G(5) of the Act were rejected. The facts of ITA No. 97/Agr/2025 are only being narrated as under. Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 2 | P a g e ITA No. 97/Agr/2025: 2. Brief facts, on the basis of the material available on record, state that the appellant assessee is a society registered on 17.10.2023 with the Registrar of Societies, Uttar Pradesh under the Societies Registration Act No. 21 of 1860. The appellant assessee was granted provisional registration under section 12A(1)(ac)(vi) of the Act on 29.01.2024 provisionally validating the registration for the duration of A.Y. 2024-25 to 2026-27. Assessee was also granted provisional registration u/s. 80G(5) of the Act on the same day, i.e., on 29.01.2024. Assessee filed an application u/s. 12AB of the Act in form No. 10AB on 29.06.2024 before ld. CIT(E), for regular registration under section 12A(1)(ac)(iii) and also sought registration/approval under clause (iii) of first proviso to section 80G(5) of the Act. Ld. CIT(E) issued notices dated 07.10.2024 and 03.12.2024 to assessee seeking it to file documentary evidence related to charitable/religious activities conducted during last three years and proposed to be undertaken in the next two years. The appellant assessee responded to the aforesaid notices, however, Ld. CIT(E) was not satisfied with the response of assessee as to the charitable nature of assessee trust activities, hence, rejected assessee’s applications vide impugned orders each dated 30.12.2024. Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 3 | P a g e 3. The assessee trust has approached this tribunal on the grounds that Ld. CIT(E) has erred in passing the impugned order without properly considering assessee’s submissions and documentary evidence with respect to entire expenses contrary to the facts, specifically with respect to publicity, news or photographs etc., ignoring the fact that the assessee’s trust was commenced only in the month of October, 2023. 4. Perused records. Heard Ld. representative for the appellant assessee and Ld. CIT(DR) for the revenue. 5. Learned representative for the assessee has submitted that learned CIT(E) has arbitrarily exercised his powers in rejecting assessee’s application for registration of trust u/s. 12AB, despite making observations that the assessee has maintained all the books of account duly audited by the Chartered Accountant and has duly incorporated all expenses incurred and the donations received by the trust, which are appearing in assessee’s income and expenditure account. Ld. AR has further submitted that the assessee’s trust was commenced on 17.10.2023 only and there has been no wider publicity so as to attract media or news coverage/photographs. Assessee’s expenses are duly debited and donations are properly credited in the books of account. Prayed to set aside the impugned order and to direct the opponent authority to grant registration to the trust as prayed hereinabove. Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 4 | P a g e 6. Learned DR for the revenue has submitted that a meager amount of Rs.29,000/- has only been shown as expenses incurred by the assessee. Ld. CIT(E) could not be satisfied with the genuineness and commencement of activities due to non-production of the required documents. Ld. DR has referred Amrut Antimdham Charitable Trust v. CIT(E), 157 taxmann.com 497 (Ahmedabad Tribunal) and Bijapur Jan Shikshan Sansthan vs. CIT(E), 171 taxmann.com 690 (Raipur Tribunal) in support of his arguments and prayed to dismiss assessee’s appeal. 7. Perusal of the impugned order passed by Ld. CIT(E) shows that he has dismissed assessee’s application on the following grounds - (i). That there was no submission of any note with respect to the activities of the trust conducted since its inception/during last three years; (ii). That there were neither any charitable/religious activities nor any plan undertaken for such activities in the coming years; (iii). That there were no expenses incurred on charitable activities as per objects of the trust except one case; and (iv). That no bills, vouchers, photos, affiliations, license, fire NOC and news coverage by media etc. were produced to substantiate charitable activities of the trust. 8. The main point for determination under appeal is as to whether Ld. CIT(E) has erred in law and facts in rejecting assessee’s application for the registration of trust u/s. 12AB of the Act on the grounds that no substantial Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 5 | P a g e documentary evidence such as bill, vouchers, photos, affiliation etc. with respect to the charitable/religious activities of the trust could be produced by assessee ? 9. Undisputedly, the objects of the assessee trust, according to its memorandum of association are as under : “1 1 1 1- -- - lekt dks vkf/kdkfjd laLdkfjr&lkekftd lejLkrk ;qDr dj lEiw.kZ lekt ds lekt dks vkf/kdkfjd laLdkfjr&lkekftd lejLkrk ;qDr dj lEiw.kZ lekt ds lekt dks vkf/kdkfjd laLdkfjr&lkekftd lejLkrk ;qDr dj lEiw.kZ lekt ds lekt dks vkf/kdkfjd laLdkfjr&lkekftd lejLkrk ;qDr dj lEiw.kZ lekt ds ifjn`”; ifjn`”; ifjn`”; ifjn`”; esa vxz.kh; :Ik ls LFkkfir djukA esa vxz.kh; :Ik ls LFkkfir djukA esa vxz.kh; :Ik ls LFkkfir djukA esa vxz.kh; :Ik ls LFkkfir djukA 2 2 2 2- -- - lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dh vkfFkZd mUufr gsrq fo”ks’k dk;Z ;kstuk lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dh vkfFkZd mUufr gsrq fo”ks’k dk;Z ;kstuk lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dh vkfFkZd mUufr gsrq fo”ks’k dk;Z ;kstuk lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dh vkfFkZd mUufr gsrq fo”ks’k dk;Z ;kstuk cukdj mUgsa vkfFkZd :Ik ls LkEiUu djukA cukdj mUgsa vkfFkZd :Ik ls LkEiUu djukA cukdj mUgsa vkfFkZd :Ik ls LkEiUu djukA cukdj mUgsa vkfFkZd :Ik ls LkEiUu djukA 3 3 3 3- -- - lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa ds izxfr”khy cPPkksa dks f”k{kk {ks= esa ckSf lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa ds izxfr”khy cPPkksa dks f”k{kk {ks= esa ckSf lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa ds izxfr”khy cPPkksa dks f”k{kk {ks= esa ckSf lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa ds izxfr”khy cPPkksa dks f”k{kk {ks= esa ckSf)d )d )d )d fodkl gsrq iqLrdksa LdkWyjf”ki ,oa vU; ek/;eksa ls lgk;rk dj lekt esa izfrf’Br fodkl gsrq iqLrdksa LdkWyjf”ki ,oa vU; ek/;eksa ls lgk;rk dj lekt esa izfrf’Br fodkl gsrq iqLrdksa LdkWyjf”ki ,oa vU; ek/;eksa ls lgk;rk dj lekt esa izfrf’Br fodkl gsrq iqLrdksa LdkWyjf”ki ,oa vU; ek/;eksa ls lgk;rk dj lekt esa izfrf’Br djukA djukA djukA djukA 4 4 4 4- -- - lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dks fofHkUu izdkj ds lkaLd`frd lkekftd lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dks fofHkUu izdkj ds lkaLd`frd lkekftd lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dks fofHkUu izdkj ds lkaLd`frd lkekftd lekt ds vkfFkZd :Ik ls fiNM+s ifjokjksa dks fofHkUu izdkj ds lkaLd`frd lkekftd dk;Z”kkykvksa dk vk;kstu dj mUgsa ykHkkfUor djukA dk;Z”kkykvksa dk vk;kstu dj mUgsa ykHkkfUor djukA dk;Z”kkykvksa dk vk;kstu dj mUgsa ykHkkfUor djukA dk;Z”kkykvksa dk vk;kstu dj mUgsa ykHkkfUor djukA 5 5 5 5- -- - izkd`frd vkinkvksa ls lacaf/kr izkd`frd vkinkvksa ls lacaf/kr izkd`frd vkinkvksa ls lacaf/kr izkd`frd vkinkvksa ls lacaf/kr {ks= esa egklHkk ds inkf/kdkfj;ksa ,oa lnL;ksa }kjk izHkkfor {ks= esa egklHkk ds inkf/kdkfj;ksa ,oa lnL;ksa }kjk izHkkfor {ks= esa egklHkk ds inkf/kdkfj;ksa ,oa lnL;ksa }kjk izHkkfor {ks= esa egklHkk ds inkf/kdkfj;ksa ,oa lnL;ksa }kjk izHkkfor {ks=ksa esa fofHkUu izdkj ds jkgr dk;Z djukA {ks=ksa esa fofHkUu izdkj ds jkgr dk;Z djukA {ks=ksa esa fofHkUu izdkj ds jkgr dk;Z djukA {ks=ksa esa fofHkUu izdkj ds jkgr dk;Z djukA 6 6 6 6- -- - lekt dk izR;sd lnL; lk{kj gks blds fy, vko”;d dk;Z ;kstuk cukdj lEiw.kZ lekt lekt dk izR;sd lnL; lk{kj gks blds fy, vko”;d dk;Z ;kstuk cukdj lEiw.kZ lekt lekt dk izR;sd lnL; lk{kj gks blds fy, vko”;d dk;Z ;kstuk cukdj lEiw.kZ lekt lekt dk izR;sd lnL; lk{kj gks blds fy, vko”;d dk;Z ;kstuk cukdj lEiw.kZ lekt dks lk{kj djukA dks lk{kj djukA dks lk{kj djukA dks lk{kj djukA 7 7 7 7- -- - fofHkUu jk’Vªh; ioksZa ij Hkkstu izlkn dh O;oLFkk fofHkUu jk’Vªh; ioksZa ij Hkkstu izlkn dh O;oLFkk fofHkUu jk’Vªh; ioksZa ij Hkkstu izlkn dh O;oLFkk fofHkUu jk’Vªh; ioksZa ij Hkkstu izlkn dh O;oLFkk djkdj vlgk; ,oa ejhtksa dks djkdj vlgk; ,oa ejhtksa dks djkdj vlgk; ,oa ejhtksa dks djkdj vlgk; ,oa ejhtksa dks lkoZtfud :Ik ls forfjr djukA lkoZtfud :Ik ls forfjr djukA lkoZtfud :Ik ls forfjr djukA lkoZtfud :Ik ls forfjr djukA 8 8 8 8- -- - izfro’kZ lekt ds lg;ksx ls lekt dh ,d xjhc dU;k dk fookg djus esa lgk;ksx iznku izfro’kZ lekt ds lg;ksx ls lekt dh ,d xjhc dU;k dk fookg djus esa lgk;ksx iznku izfro’kZ lekt ds lg;ksx ls lekt dh ,d xjhc dU;k dk fookg djus esa lgk;ksx iznku izfro’kZ lekt ds lg;ksx ls lekt dh ,d xjhc dU;k dk fookg djus esa lgk;ksx iznku djukA I;kÅ ,oa jSu clsjksa dh fu%”kqYd O;oLFkk djukA djukA I;kÅ ,oa jSu clsjksa dh fu%”kqYd O;oLFkk djukA djukA I;kÅ ,oa jSu clsjksa dh fu%”kqYd O;oLFkk djukA djukA I;kÅ ,oa jSu clsjksa dh fu%”kqYd O;oLFkk djukA 9 9 9 9- -- - lekt dh izkphu ,frgkfld /kjksgjksa dh [kkst djkdj mUkdk th. lekt dh izkphu ,frgkfld /kjksgjksa dh [kkst djkdj mUkdk th. lekt dh izkphu ,frgkfld /kjksgjksa dh [kkst djkdj mUkdk th. lekt dh izkphu ,frgkfld /kjksgjksa dh [kkst djkdj mUkdk th.kksZ)kj o j[k&j[kko dh kksZ)kj o j[k&j[kko dh kksZ)kj o j[k&j[kko dh kksZ)kj o j[k&j[kko dh O;oLFkk djukA O;oLFkk djukA O;oLFkk djukA O;oLFkk djukA 10 10 10 10- -- - lekt ds cPpksa dks mUkdh ;ksX; miyfC/k;ksa ij izksRlkfgr djuk o lekt ds cqtqxksaZ dks lekt ds cPpksa dks mUkdh ;ksX; miyfC/k;ksa ij izksRlkfgr djuk o lekt ds cqtqxksaZ dks lekt ds cPpksa dks mUkdh ;ksX; miyfC/k;ksa ij izksRlkfgr djuk o lekt ds cqtqxksaZ dks lekt ds cPpksa dks mUkdh ;ksX; miyfC/k;ksa ij izksRlkfgr djuk o lekt ds cqtqxksaZ dks lEekfur dj lekt es izfrf’Br djukA lEekfur dj lekt es izfrf’Br djukA lEekfur dj lekt es izfrf’Br djukA lEekfur dj lekt es izfrf’Br djukA 11 11 11 11- -- - lekt ls vkfFkZd lg;ksx izkIr dj laLFkk dks vkfFkZd :Ik ls etcwr cukdj LFkk;h lekt ls vkfFkZd lg;ksx izkIr dj laLFkk dks vkfFkZd :Ik ls etcwr cukdj LFkk;h lekt ls vkfFkZd lg;ksx izkIr dj laLFkk dks vkfFkZd :Ik ls etcwr cukdj LFkk;h lekt ls vkfFkZd lg;ksx izkIr dj laLFkk dks vkfFkZd :Ik ls etcwr cukdj LFkk;h vkeanuh cukukA vkeanuh cukukA vkeanuh cukukA vkeanuh cukukA 12 12 12 12- -- - laLFkk dh vk; dk lk/ku lekt ls izkIr nku] vuqnku] HksV] migkj] lg;ksx o py vpy laLFkk dh vk; dk lk/ku lekt ls izkIr nku] vuqnku] HksV] migkj] lg;ksx o py vpy laLFkk dh vk; dk lk/ku lekt ls izkIr nku] vuqnku] HksV] migkj] lg;ksx o py vpy laLFkk dh vk; dk lk/ku lekt ls izkIr nku] vuqnku] HksV] migkj] lg;ksx o py vpy laifŸk Lohdkj dj ladfyr dks’k esa lafpr djuk ftldk mik;ksx lekt fgr esa djukA laifŸk Lohdkj dj ladfyr dks’k esa lafpr djuk ftldk mik;ksx lekt fgr esa djukA laifŸk Lohdkj dj ladfyr dks’k esa lafpr djuk ftldk mik;ksx lekt fgr esa djukA laifŸk Lohdkj dj ladfyr dks’k esa lafpr djuk ftldk mik;ksx lekt fgr esa djukA 13 13 13 13- -- - f”k{kk ds mŸkjksŸkj fodkl gsrq izkbejh ls tkdj twfu;j gkbZ Ldwy] gkbZ Ldwy] f”k{kk ds mŸkjksŸkj fodkl gsrq izkbejh ls tkdj twfu;j gkbZ Ldwy] gkbZ Ldwy] f”k{kk ds mŸkjksŸkj fodkl gsrq izkbejh ls tkdj twfu;j gkbZ Ldwy] gkbZ Ldwy] f”k{kk ds mŸkjksŸkj fodkl gsrq izkbejh ls tkdj twfu;j gkbZ Ldwy] gkbZ Ldwy] baVjehfM,V] fM baVjehfM,V] fM baVjehfM,V] fM baVjehfM,V] fMxzh dkWyst ,oa rduhd ,oa O;kogkfjd fu%”kqYd izf”k{k.k laLFkkuksa dh xzh dkWyst ,oa rduhd ,oa O;kogkfjd fu%”kqYd izf”k{k.k laLFkkuksa dh xzh dkWyst ,oa rduhd ,oa O;kogkfjd fu%”kqYd izf”k{k.k laLFkkuksa dh xzh dkWyst ,oa rduhd ,oa O;kogkfjd fu%”kqYd izf”k{k.k laLFkkuksa dh LFkkiuk djuk vkSj lapkyu djukA LFkkiuk djuk vkSj lapkyu djukA LFkkiuk djuk vkSj lapkyu djukA LFkkiuk djuk vkSj lapkyu djukA 14 14 14 14- -- - fu/kZu] fodykax] dq’Vjksxh] fujkfJr] fu/kZu] fodykax] dq’Vjksxh] fujkfJr] fu/kZu] fodykax] dq’Vjksxh] fujkfJr] fu/kZu] fodykax] dq’Vjksxh] fujkfJr] fo/kok ,oa ifjR;Drk efgykvksa ds fy, fo/kok vkJe] fo/kok ,oa ifjR;Drk efgykvksa ds fy, fo/kok vkJe] fo/kok ,oa ifjR;Drk efgykvksa ds fy, fo/kok vkJe] fo/kok ,oa ifjR;Drk efgykvksa ds fy, fo/kok vkJe] vukFkkJe] dq’BkJe] cky vukFkkJe] dq’BkJe] cky vukFkkJe] dq’BkJe] cky vukFkkJe] dq’BkJe] cky vkJe] vkS’k/kky; dh fu%”kqYd LFkkiuk djuk r vkJe] vkS’k/kky; dh fu%”kqYd LFkkiuk djuk r vkJe] vkS’k/kky; dh fu%”kqYd LFkkiuk djuk r vkJe] vkS’k/kky; dh fu%”kqYd LFkkiuk djuk rFkk ;Fkk;ksX; Fkk ;Fkk;ksX; Fkk ;Fkk;ksX; Fkk ;Fkk;ksX; lgk;rk iznku djukA lgk;rk iznku djukA lgk;rk iznku djukA lgk;rk iznku djukA 15 15 15 15- -- - lHkh /kEkZ ,oa tkfr ds vlgk; O;fDr;ksa ds fy, fu%”kqYd Hkkstu] diM+k] I;kÅ] jSuclsjk] lHkh /kEkZ ,oa tkfr ds vlgk; O;fDr;ksa ds fy, fu%”kqYd Hkkstu] diM+k] I;kÅ] jSuclsjk] lHkh /kEkZ ,oa tkfr ds vlgk; O;fDr;ksa ds fy, fu%”kqYd Hkkstu] diM+k] I;kÅ] jSuclsjk] lHkh /kEkZ ,oa tkfr ds vlgk; O;fDr;ksa ds fy, fu%”kqYd Hkkstu] diM+k] I;kÅ] jSuclsjk] “khrdky esa dEcy forj.k ,oa f” “khrdky esa dEcy forj.k ,oa f” “khrdky esa dEcy forj.k ,oa f” “khrdky esa dEcy forj.k ,oa f”k{kk dh O;oLFkk djukA k{kk dh O;oLFkk djukA k{kk dh O;oLFkk djukA k{kk dh O;oLFkk djukA” Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 6 | P a g e 10. After having gone through the material on record, we find that Ld. CIT(E), himself, has stated in the impugned order that the donations of Rs.1,29,700/- were received and the expenditure of Rs.29,000/- to help the poor and Rs. 236/- as bank charges were incurred during the financial year 2023-24 related to A.Y. 2024-25. Learned CIT(E) has not disputed the fact that the aforesaid donations and expenses were incorporated in the audited books of account maintained by the assessee. This fact is further substantiated by the income and expenditure account of the assessee filed at page 36 of assessee’s paper book and further by the list of nine donors, donating to a total of Rs.1,29,700/- filed at page 41 of assessee’s paper book. The expenditure incurred by the assessee to help the poor and needy stands affirmed by Mr. Sachin Daluja, whose ailing mother was given medical aid for Rs.29,000/- by assessee trust, vide cheque No. 918122 dated 05.03.2024, drawn on Punjab National Bank, Sanjay Place, Agra, vide letter at page 18 of assessee’s paper book. We further notice that the assessee society was registered for the charitable activities only on 17.10.2023 and according to assessee’s submission, its bank account, though opened the same day on 17.10.2023, the first transaction could take place only on 08.02.2024. The expectations of Ld. CIT(E) from the assessee to have entered into multiple transactions cannot be said to be based on right reason. The expenses Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 7 | P a g e incurred in providing medical aid to the needy as stated here in above, are surety towards fulfillment of one of the objects of the assessee trust. The expectation of Ld. CIT(E) in respect of future plan and media coverage, photographs etc. from the trust, which was in its infancy, was not based on judicious approach. That apart, assessee would be eligible to claim exemption u/s. 11 of the Act only if its registration is granted. The revenue is not barred from revisiting the activities of the trust, in future, whether, continuing in consonance with aims and objectives of the trust for the purpose of ascertaining the eligibility of exemption u/s. 11 of the Act. We accordingly hold that Ld. CIT(E) has erred in rejecting assessee’s application for registration of trust u/s. 12AB of the Act, ignoring the fact that the assessee trust was in its infancy stage, i.e., it was registered only on 17.10.2023. The impugned order cannot, therefore, be allowed to stand. The main point is thus decided in positive in favour of the assessee and against the revenue. 11. As regards the facts of Amrut Antimdham (supra) and Bijapur Jan Shikshan Sansthan (supra) are concerned, in those cases, no details in respect of the genuineness of activities were filed so as to enable Ld. CIT(E) to satisfy in respect thereof. That apart the co-ordinate Bench of Ahmnedabad/Raipur Tribunal examined the issue only to the extent as to whether proper opportunity was provided to the assessee or not. However, in Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 8 | P a g e the instant case, the required documentary evidence in respect of such details was filed before Ld. CIT(E) as discussed here in before. The facts of the instant case are easily distinguishable. Since the main point has been determined in favour of the assessee, hence, ITA No. 97/Agr/2025 is liable to be allowed. ITA No. 98/Agr/2025: 12. In this appeal also, learned CIT(E) has declined the registration/approval of assessee’s trust u/s. 80G(5) of the Act for A.Y. 2024- 25 on the similar grounds. Our findings arrived at in ITA No. 97/Agr/2025 shall mutatis mutandis apply in this appeal also. This appeal No. 98/Agr/2025 is thus liable to be allowed. 13. In the result, ITA No. 97/Agr/2025 and 98/Agr/2025 are allowed. The impugned orders each dated 30.12.2024 are set aside. Learned CIT(E) is directed to grant registration to the assessee trust u/s. 12AB and approval u/s. 80G(5) of the Act. Order pronounced in the open court on 28.10.2025 Sd/- Sd/- (M. BALAGANESH) (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28.10.2025 *aks/- Printed from counselvise.com ITA Nos.97 & 98/Agr/2025 9 | P a g e Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, Agra Printed from counselvise.com "