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    <title>2025 (2) TMI 1068 - ITAT PUNE</title>
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    <description>The Court set aside the order rejecting the application for registration under section 12A(1)(ac) of the IT Act, finding that the assessee was not given a fair opportunity to explain discrepancies. The case was remanded to the Ld. CIT, Exemption, Pune for a fresh decision after ensuring due process. The appeal in ITA No.1068/PUN/2024 was allowed for statistical purposes, while the appeal in ITA No.1069/PUN/2024 was dismissed as infructuous due to the decision in the former appeal.</description>
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