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Facts
The assessee, Animal Warriors Conservation Society, applied for renewal of registration under Section 12AB of the Income Tax Act, 1961. The CIT(E) rejected the application, stating that the charitable activities were not supported by verifiable documentary evidence.
Held
The Tribunal held that the assessee's objects, which involve protecting wildlife and engaging communities, fall under the definition of 'any other objects of general public utility'. The CIT(E) had passed a non-speaking order without appreciating the evidence submitted.
Key Issues
Whether the CIT(E) erred in rejecting the renewal of registration under Section 12AB without considering the documentary evidence submitted by the assessee.
Sections Cited
12AB, 2(15)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, HYDERABAD “A” BENCH: HYDERABAD
Before: SHRI MANJUNATHA G & SHRI RAVISH SOOD
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA.No.728/Hyd./2025 Assessment Year 2025-2026 Animal Warriors Conservation Society, The Commissioner of Alwal, Medchal District. Income Tax (Exemptions), PIN – 500 015 vs. Hyderabad. PAN AAHTA3435A (Appellant) (Respondent) Shri Jasraj R Shrishrimal, For Assessee : Advocate For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 16.07.2025 Date of Pronouncement : 16.07.2025 ORDER PER MANJUNATHA G. :
This appeal has been filed by the assessee against the order dated 31.03.2025 of the Commissioner of Income Tax (Exemptions), Hyderabad, in rejecting the application of the assessee filed in Form-10AB for renewal of registration u/sec.12AB of the Income Tax Act, 1961 [in short “the Act”], relating to the assessment year 2025-2026.
2 ITA.No.728/Hyd./2025 2. Briefly stated facts of the case are that, the assessee-society viz., Animal Warriors Conservation Society is a non-profit organization working towards the conservation of nature and protecting wildlife from unnatural threats by engaging communities. Further, with a strong rapid response team, the assessee society saved animals from disastrous situations. The assessee society is also taking steps through it’s conservation projects to protect and conserve the precious wildlife in urban habitats by conducting awareness campaigns in order to bring change in humans to lead a humane lifestyle to safeguard the future of animals and co-exist with humans. The assessee society by engaging the affected communities, through education and sustainable actions trying to protect natural ecosystems and aims community driven nature conservation. The assessee society also educate and create responsible community development strategies to ensure a sustainable and plastic-free ecosystem. The key projects that are taken-up by the assessee society are, taking initiative steps for ghost free nets in Andhra Pradesh coastal 3 ITA.No.728/Hyd./2025 region, bird rehabilitation and awareness centre, providing critical veterinary care, rehabilitation and safe release for inured and orphaned birds, bring back sparrows by installing nest boxes in urban areas for safe nesting, providing water for animals, creating suitable habitat for rusty spotted cat through community driven conservation efforts and collaborates with forest departments, conducting International Coastal Cleanup Day programs with the support of corporate companies etc.,
The assessee society obtained regular registration u/sec.12AB in Form 10AD dated 17.03.2023 valid from assessment years 2021-2022 and 2025-2026, which is evident from the order of the learned CIT(E). Further, the assessee society made an application in Form 10AB dated 28.09.204 to the learned CIT(E) for renewal of registration u/sec.12AB. However, the learned CIT(E) has rejected the said application vide order dated 31.03.2025 by observing that, the charitable activities are not justified with verifiable documentary evidences which is in violation of the provisions of sec.12AB of the Income Tax Act, 1961.
4 ITA.No.728/Hyd./2025 4. Aggrieved by the order of the learned CIT(E), the assessee is now, in appeal before the Tribunal.
Shri Jasraj R Shrishrimal, Advocate-Learned Counsel for the Assessee, submitted that, the assessee society has been established with an avowed object of protecting animals, wildlife from unnatural threats by engaging communities with sustainable clean environment by conducting awareness campaigns in urban areas in order to bring change in humans to lead a humane lifestyle to safeguard the future of animals and co-exist with humans. He submitted that, the assessee society obtained regular registration u/sec.12AB in Form 10AD vide order dated 17.03.2023 which is valid from assessment years 2021- 2022 and 2025-2026. The assessee society made an application in Form 10AB dated 28.09.204 to the learned CIT(E) for renewal of registration u/sec.12AB. However, the learned CIT(E) has rejected the said application vide order dated 31.03.2025, without appreciating the relevant documents filed before him and passed a very casual order. The assessee has filed annual reports for the financial years 5 ITA.No.728/Hyd./2025 2022-2023 and 2023-2024 along with photo copies of activities carried-out by it and also filed relevant HDFC bank account statements from 01.04.2023 to 31.03.2024 and 01.04.2023 to 31.03.2024 besides income and expenditure, receipts and payment, balance-sheet as on 31.03.2022, 31.03.2022 and 31.03.2024 in support of it’s contention that, the assessee society is engaged in charitable activities as per it’s objects. The Learned Counsel for the Assessee, therefore, pleaded that, since the learned CIT(E) has simply rejected the renewal of registration u/sec.12AB of the Act, without appreciating the documentary evidences placed on record, the matter may be sent back to the learned CIT(E), with a direction to consider the application of the assessee society for renewal of registration u/sec.12AB of the Income Tax Act, 1961.
Shri B. Bala Krishna, learned CIT-DR, on the other hand, strongly relied upon the order of the learned CIT(E). He submitted that, since the assessee is unable to prove it’s charitable activities with relevant documentary evidences, the learned CIT(E) has rightly rejected for renewal 6 ITA.No.728/Hyd./2025 of registration u/sec.12AB of the Act. Therefore, the order of the learned CIT(E) should be upheld. However, the learned DR did not object for remitting the issue back to the file of learned CIT(E) for reconsideration of the issue.
We have heard both the parties, perused the material on record and gone through the orders of the authorities below. Before us, the assessee has filed all the details including relevant evidences for carrying-out charitable activities and claimed that, the same has been filed before the learned CIT(E). However, the learned CIT(E) is not considered the relevant evidences. Further, from the details filed by the assessee we note that, the objects of the assessee society i.e., protecting wild life from unnatural threats by engaging communities falls under any other objects of general public utility as defined u/sec.2(15) of the Income Tax Act, 1961. Further, the assessee has filed annual reports for the financial years 2022-2023 and 2023- 2024 along with photo copies of activities carried-out by it and also filed relevant HDFC bank account statements from 01.04.2023 to 31.03.2024 and 01.04.2023 to 31.03.2024 7 ITA.No.728/Hyd./2025 besides income and expenditure, receipts and payment, balance-sheet as on 31.03.2022, 31.03.2022 and 31.03.2024 in support of it’s contention that, the assessee society is engaged in charitable activities as per it’s objects. Therefore, we are of the considered view that, the assessee- society in principle is eligible for registration under section 12AB of the Act. However, since the learned CIT(E) has passed a non-speaking order, without considering relevant evidences filed by the assessee, we set-aside the order of the learned CIT(E) and restore back the issue to file of learned CIT(E), with a direction to consider the application filed by the assessee for renewal of registration u/sec.12AB of the Act, by taking into consideration of relevant evidences filed by the assessee and in case, the assessee is able to prove the charitable activities carried out-by it in accordance with its objects, then, the CIT(E) is directed to grant registration under section 12AB of the Act.
In the result, appeal of the assessee is allowed for statistical purposes.
8 ITA.No.728/Hyd./2025 Order pronounced in the open Court on 16.07.2025.