SHANTI ASHAYA BALIKA UTHAN AVEM KALIYAN SANSTHAN,PALI. vs. CIT(E), JAIPUR

ITA 181/JODH/2025Status: DisposedITAT Jodhpur11 August 202612 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the activities undertaken by the assessee, including forming Self-Help Groups and implementing government welfare programs, were in line with its charitable objects. The Tribunal also found that the amount shown as salary to the President was for disbursement to beneficiaries and not for personal benefit.

What were the facts?

The assessee, a society, applied for registration under section 12AB. The CIT(E) rejected the application, citing that the society was carrying on business activities beyond its stated objects and that an amount shown as salary to the President represented a benefit to an interested person.

What were the issues?

Whether the activities undertaken by the assessee society were in furtherance of its charitable objects or constituted business activities. Whether an amount shown as salary to the President was a benefit to an interested person.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 13(3),Section 13(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

For Respondent: DR (Physical)

PER BENCH: The aforesaid appeal has been filed by the assessee-society against the impugned order passed by the Ld. Commissioner of Income Tax (Exemption), Jaipur, whereby its application filed in Form No. 10AB seeking registration under section 12AB of the Income-tax Act, 1961 has been rejected. The Ld. CIT(E) has essentially declined registration on two grounds, namely, firstly, that the assessee was allegedly carrying on business activities under the garb of charity and undertaking activities beyond its stated objects; and secondly, that an amount of 2 Asst. Year: NA ₹90,000 shown under the head “salary” in the accounts in the name of Smt.

Manju Choudhary, President of the

The order continues below.

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