ICG-IISU ALUMNAE ASSOCIATION-BANDHAN,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

ITA 923/JPR/2024Status: DisposedITAT Jaipur11 September 2025Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(Exemption) erred in rejecting the registration. It held that alumni associations can be considered for the benefit of the public at large and that the assessee's activities did not have a business/commercial nature. The Tribunal also found the activities to be genuine.

What were the facts?

The assessee, an alumni association, sought registration under Section 12AA of the Income Tax Act. The CIT(Exemption) rejected the application, citing that the trust was for the benefit of its members, involved in business activities, and its activities were not genuine.

What were the issues?

Whether the alumni association's activities are for the benefit of the public at large, whether they involve business/commercial activities, and whether they are genuine for the purpose of registration under Section 12AA.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 13(1)(c),Section 2(15)

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B JAIPUR

Hearing: 03/07/2025Pronounced: 11/09/2025

PER: DR. S. SEETHALAKSHMI, J.M.

The assessee has filed an appeal against the order of the ld. CIT(Exemption) dated 13-06-2024 passed u/s 12AA of the Income Tax Act, 1961 raising therein following grounds of appeal. ‘’1. In the facts and circumstances of the case and in the law the ld. CIT(E) has erred in not appropriately following the set aside directions give

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