Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

ITAT allowed the appeal, setting aside the CIT(E)'s order ...


Charitable Organization Wins Tax Exemption Appeal, Proves Inclusive Welfare Beyond Religious Boundaries Under Section 12A

May 20, 2025

Case Laws     Income Tax     AT

ITAT allowed the appeal, setting aside the CIT(E)'s order cancelling the charitable organization's registration under section 12A. The tribunal found that despite the majority of beneficiaries being from a specific religious area, the organization's activities were genuinely charitable, providing education, medical facilities, and support to economically weaker sections across all communities. The tribunal emphasized that the organization's primary objective was serving the broader public, not restricting benefits to a particular community. Consequently, the cancellation of registration was deemed unlawful, and the organization's section 12A registration was restored, confirming its eligibility for tax exemption based on its inclusive charitable activities.

View Source

 


 

You may also like:

  1. ITAT determined charitable institution's tax status, affirming applicant's qualification under Section 2(15). Tribunal found applicant operates an Eye Hospital providing...

  2. The HC allowed two writ petitions filed by a charitable trust seeking condonation of delay in filing Form 10-B for AYs 2014-15 and 2015-16, with delays of 3533 and 3198...

  3. Exemption u/s 11 - grant of registration u/s 12AA - hat from the record it is established that various functions were being organised by social organisations for blood...

  4. The ITAT Indore considered an appeal regarding exemption u/s 11 and registration u/s 12AB for a charitable organization. The CIT(E) rejected the application based on the...

  5. The ITAT Bangalore considered whether an organization engaged in microfinancing activities qualified for exemption u/s 11 as a charitable entity or if its activities...

  6. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

  7. Reimbursement of the sales tax paid - Scope of terms of works contract - contract inclusive of taxes - even when the contract provided that the rates quoted by the...

  8. HC held that a contractor cannot claim GST payment beyond rates quoted in government contracts where tender explicitly states "rates inclusive of GST & other taxes."...

  9. The ITAT ruled that the appellant organization qualifies for exemption under sections 11 and 12 of the Income Tax Act, finding that the proviso to section 2(15) does not...

  10. Income from house property - excluding of service tax whereas in Form 26AS it is inclusive of service tax - assessee has deducted TDS on rent inclusive of service tax...

  11. The HC quashed the order denying renewal of tax exemption u/s 80G to the petitioner-Trust. It held that the Trust's arrangement with doctors to use its premises for...

  12. The Income Tax Bill, 2025 introduces enhanced regulatory framework for commercial activities by non-profit organizations through Clause 346, building upon Section 2(15)...

  13. Construction of a building for use as hospital by a charitable organization does not fall under the category of ‘commercial or industrial construction’ - demand of...

  14. Commercial or industrial construction service for a charitable institution/no profit making organisation - prima facie no service tax - AT

  15. Attachment of immovable properties ordered by PF organization - priority over the dues - Secured creditors (Banks) or PF organization - PF organization was within its...

 

Quick Updates:Latest Updates