COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA

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ITA - 452 / 2024HC Delhi21 August 20242 pages
For Petitioner: ABHISHEK
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the expression 'genuineness of activities' was already present in Section 12AA(a) prior to its amendment. The court adjourned the hearing to allow the appellant's counsel to make further submissions.

What were the facts?

The appeal concerns whether the actual activities of an institution should be examined at the stage of applying for registration under Section 12AA of the Income Tax Act. The Tribunal relied on previous High Court judgments to hold that such an examination is alien to the registration process.

What were the issues?

Whether the genuineness of an institution's activities should be examined at the time of applying for registration under Section 12AA of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

$~100 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 452/2024 & CM APPLs. 47713-14/2024 (delay) COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI .....Appellant Through: Mr. Abhishek Maratha, Sr.SC with Mr. Apoorv Agarwal, Jr. SC, Mr. Parth Semwal, Jr. SC, Ms. Nupur Sharma, Mr. Bhanukaran Singh Jodha, Mr. Gaurav Singh, Ms. Muskan Goel & Ms. Paridhi Kohli, Advocates versus NANDADEVI OUTDOOR LEADERSHIP SCHOOL INDIA .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

21.08.2024 1. The principal question which arises for our consideration is whether the actual activities of an institution seeking registration under Section 12AA of the Income Tax Act, 1961 [‘Act’] merit examination at the stage of the said entity applying for registration. 2. We note that the Income Tax Appellate Tribunal [‘Tribunal’] has while examining the aforesaid issue relied upon the judgments rendered by the Court in Commissioner of Income Tax (Exemption) vs. Association of Third Party Administrators [2020:DHC:364- DB] as well as two other decisions handed down by the Allahabad This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:30:59

High Court to hold that such an enquiry would clearly be alien to the grant of registration. 3. Mr. Maratha, learned counsel appearing in support of the appeal, however, draws our attention to clause (a) of Section 12AA of the Act to contend that “genuineness of activities” is a new dimension which has come to be added and thus the Commissioner of Income Tax (Exemptions) was clearly entitled to examine aspects pertaining thereto. 4. We, however, note that the expression, “genuineness of activities” existed in clause (a) of Section 12AA of the Act even prior to its amendment by Finance Act, 2019. 5. In order to enable Mr. Maratha, learned counsel to address submissions in the aforesaid light, let this appeal be called again on 12.09.2024. YASHWANT VARMA, J. RAVINDER DUDEJA, J. AUGUST 21, 2024/vp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:30:59

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