S.V.SECURITY & WELFARE ASSOCIATION,NEW DELHI vs. CIT(E), NEW DELHI

ITA 4211/DEL/2019Status: DisposedITAT Delhi18 January 2022AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Exemptions) had not considered the other activities undertaken by the association, which included various welfare and charitable initiatives. Therefore, the matter was remanded back to the CIT(Exemptions) for fresh examination.

What were the facts?

The assessee, S. V. Security & Welfare Association, sought registration under Section 12AA of the Income Tax Act. The CIT(Exemptions) rejected the application, holding that the association's primary object was to provide security for its members, which is not a charitable purpose and falls under the principle of mutuality.

What were the issues?

Whether the activities of the association, beyond providing security to its members, qualify as charitable purposes for registration under Section 12AA, and whether the CIT(Exemptions) properly considered all objectives.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

Before: Sh. Amit ShuklaDr. B. R. R. Kumar

For Appellant: Ms. Rano Jain LLM Adv
Hearing: 20.10.2021Pronounced: 18.01.2022

Heard together (2 matters)

ITA No. 3675/Del/2019
ITA No. 4211/Del/2019

Read from the judgment's own cause title. This page is filed under one of them.

Per Dr. B. R. R. Kumar, Accountant Member:

These appeals are against the orders passed by the ld. CIT-(Exemptions) against non-registration u/s 12AA and u/s 80(5)(vi) of the Income Tax Act, 1961. 2. The ld. CIT-(Exemptions) rejected registration u/s 12AA of the Income Tax Act, 1961 of the assessee after perusal of the aims and objects of the society which revealed that the society is primarily a group of members who intend to undertake activities for security for the residents of the colony and its members. The ld. CIT-(Exemptions) held that though it also proposes to carry out some other acti

The order continues below.

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