DHWANI SHRISTI FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS, BENGALURU

ITA 2463/BANG/2024Status: DisposedITAT Bangalore09 June 2025Bench: SHRI LAXMI PRASAD SAHU (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT erred in cancelling the registration and approval. It found that the assessee had commenced its activities and that the genuineness of activities, not the quantum of expenditure, is relevant for registration. The Tribunal also noted that the CIT's observations were contradictory.

What were the facts?

The assessee, a charitable trust, had its registration under Section 12AB and approval under Section 80G cancelled by the CIT(Exemptions). The CIT cited insufficient expenditure towards charitable objects and investment of a large portion of donations in fixed deposits as reasons for cancellation.

What were the issues?

Whether the CIT was justified in cancelling the registration and approval based on the quantum of expenditure and investment of funds, and whether the genuineness of activities was sufficiently established.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “A’’BENCH: BANGALORE

Before: SHRI LAXMI PRASAD SAHU & SHRI KESHAV DUBEY

For Appellant: Ms. Sunaina Bhatia, A.R
For Respondent: Ms. Srinandini Das, D.R
Hearing: 17.03.2025Pronounced: 09.06.2025

PER KESHAV DUBEY, JUDICIAL MEMBER:

These appeals at the instance of the assessee are directed against the order of ld. CIT(Exemptions), Bangalore vide DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1069931143(1) dated 24.10.2024 cancelling the registration u/s 12AB of the Act and vide DIN & Notice No. ITBA/EXM/F/EXM45/2024-25/1069948856(1) dated 25.10.2024 cancelling the approval u/s 80G of the Act.

2.

First, we take up ITA No.2463/Bang/2024 for adjudication. In this appeal, the assessee has raised the fol

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →