INDEPENDENT AND PUBLIC SPIRITED MEDIA FOUNDATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, (CENTRAL), BENGALURU

ITA 625/BANG/2023Status: DisposedITAT Bangalore16 January 2026Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI KESHAV DUBEY (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee had indeed carried out activities not in consonance with its stated charitable objects. The Tribunal found that providing funds to profit-making entities without evidence of services rendered did not qualify as an application of income for charitable purposes, thus upholding the cancellation of registration.

What were the facts?

The assessee, Independent and Public Spirited Media Foundation, had its registration under section 12AB of the Income Tax Act cancelled by the Principal Commissioner of Income Tax. The cancellation was based on findings that the trust had violated its charitable objects by promoting political articles, biased content, and providing grants to profit-making entities without evidence of services rendered.

What were the issues?

Whether the assessee's activities, including funding profit-making entities and promoting specific content, were in line with its charitable objects for the purpose of maintaining registration under section 12AB. Whether the cancellation of registration was a disproportionate action.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 11

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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI KESHAV DUBEY

For Appellant: Shri. A. Sheshadri, CA and Bhardwaj Sheshadri, Advocate
For Respondent: Shri. Shivanand
Hearing: 17.12.2025Pronounced: 16.01.2026

Per Prashant Maharishi, Vice President :

1.

ITA No.625/Bang/2023 is filed by Independent and Public Spirited Media Foundation (the assessee/appellant) against the order passed by the Principal Commissioner Of Income Tax (Central), Bangalore (the learned CIT) under section 12 AB (4) (ii) of the Income Tax Act, 1961 (the Act) dated 26 June 2023 wherein the registration granted to the assessee under section 12 AA/12 AB of the Act is cancelled with effect from previous year 2016 – 17 and for all subsequent previous years as per provisions of section 12 AB (4) of the Act as h

The order continues below.

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