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.
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