SUSTAINABLE TRANSPORT AND EFFICIENT MOBILITY SOCIETY,SHILLONG vs. ITO, WARD-1, SHILLONG

ITA 128/GTY/2026Status: DisposedITAT Guwahati17 July 2026AY 2024-256 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal agreed with the CIT(E) that the assessee failed to substantiate its activities as charitable under Section 2(15) of the Act. The Tribunal found that the income generated from bus services and rentals indicated a profit-oriented approach.

What were the facts?

The assessee society applied for registration under Section 12A of the Income Tax Act. The CIT(E) rejected the application, holding that the society's activities, such as running bus services and collecting fees, were commercial rather than charitable.

What were the issues?

Whether the activities of the assessee society, including running bus services and collecting fees, constitute charitable purposes as defined under Section 2(15) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12A,Section 2(15),Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI “DB” BENCH

Before: SHRI DUVVURU RL REDDY & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Santosh Kumar Karnani, Add. CIT
Hearing: 30.06.2026Pronounced: 17.07.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER:

This Appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata [“the Ld. CIT(E)”, for short], dated 25.03.2025 with DIN & Order No: ITBA/EXM/F/EXM45/2024-25/1075020637(1) on the following grounds of Appeal: - Sustainable Transport and Efficient Mobility Society; A.Y: 2024-25

1.

FOR THAT none of the conditions precedent existed and/or has been complied with and/or fulfilled in the instant case for cancelling the provisional registration granted u/s. 12AB(1)(a) of the Income Tax Act. 1961 to the appellant on

The order continues below.

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