ASSAM BAPTIST CONVENTION,GOLAGHAT vs. COMMISSIONER OF INCOME TAX EXEMPTION, KOLKATA

ITA 110/GTY/2026Status: DisposedITAT Guwahati10 August 2026AY 2025-267 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the order of the CIT(E), finding that the assessee was actively engaged in earning rental income at prevailing market rates on a commercial basis. The scale and nature of the activity indicated a business module, not incidental to charitable objects.

What were the facts?

The assessee society applied for renewal of registration under Section 12A(1)(a)(ii) of the Income Tax Act. The CIT(E) rejected the application, observing that the society was engaged in commercial activities by letting out its properties on a large scale, which violated the provisions of Section 2(15).

What were the issues?

Whether letting out of property on a large scale at commercial rates constitutes a business activity violating the charitable nature of the institution under Section 2(15) and consequently disqualifying it for registration under Section 12A?

Which sections of the Income-tax Act were involved?

Section 2(15),Section 12A(1)(a)(ii),Section 12AB(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Anil Kumar Agarwal, AR
For Respondent: Shri Santosh Kumar Karnani, DR
Hearing: 02.07.2026Pronounced: 10.08.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER

This appeal is filed by the assessee against the orders passed by the CIT (Exemption), Kolkata, [hereinafter referred to as “the Ld. CIT(E)] dated 31.12.2025, DIN & Notice No. ITBA/EXM/F/EXM45/2025- 26/1084254826(1) against the rejection of application filed by the assessee for registration u/s 12A(1)(a)(ii) of the Act in Form No. 10AB. The assessee filed an application on 06.05.2025 for renewal of 2 Assam Bapist Convention; A.Y. 2025-26 registration u/s 12(1)(ac)(ii) in form No. 10AB. Accordingly, notice was issued to the assessee on 10.

The order continues below.

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