PREETY KUNJ SOCIETY,BHOPAL vs. CIT-EXEMPTION, BHOPAL, BHOPAL

ITA 125/IND/2026Status: DisposedITAT Indore25 August 202614 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Commissioner erred in rejecting the application. The society's objects were for the welfare of the minority community and providing education without profit motive, which falls under charitable purposes.

What were the facts?

The assessee, Preety Kunj Society, applied for registration under section 12AB of the Income-tax Act. The Commissioner rejected the application, stating the society was for a particular religion and not imparting education as a charitable purpose.

What were the issues?

Whether the society's activities for minority welfare and education qualify as charitable purposes under the Income-tax Act, and if it is hit by the exclusion clauses.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 12AA,Section 13(1)(b),Section 2(15)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Shri S.S. Deshpande, AR
For Respondent: Shri Anup Singh, CIT -DR
Hearing: 06.08.2026Pronounced: 25.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

The present appeal filed by the assessee is directed

against the order dated 30.12.2025 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961 (for short, “the Act”)

by the learned Commissioner of Income Tax (Exemption), Bhopal [in short, “the CIT(E)”], whereby the application filed by the assessee for registration under section 12AB of the Act was Preety Kunj Society rejected. The grounds raised by the assessee are extracted

below: -

“1. The Ld. CIT(E) erred in rejecting the Appellant's application for renewal of registration under Section 12AA of the Income Tax Act, 1961. 2. The Ld. CIT(E) has erred in rejecting the app

The order continues below.

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