INCOME TAX OFFICER(EXEMPTION), WARD-2(3), GUWAHATI, GUWAHATI vs. ARUNACHAL PRADESH POLICE WELFARE SOCIETY, PAPUMPARE, ARUNACHAL PRADESH, PAPUMPARE

ITA 304/GTY/2025Status: DisposedITAT Guwahati04 December 2025AY 2021-22Bench: the Ld. CIT(A) where after a detailed finding the assessee could succeed. The said finding deserves to be extracted:5 pages
AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision. The Tribunal found no error in the CIT(A)'s finding that the assessee was eligible for exemption under Section 11, despite the changes in registration provisions.

What were the facts?

The assessee, a charitable organization registered under Section 12A, claimed exemption under Section 11 for AY 2021-22. The AO-CPC denied the exemption due to alleged lack of valid registration. The CIT(A) allowed the exemption, finding the assessee was eligible under the old provisions, as the new Section 12AB provisions were relaxed and reintroduced with effect from 01.04.2021.

What were the issues?

Eligibility of a charitable organization for exemption under Section 11 in AY 2021-22, considering the applicability and reintroduction of registration provisions under Section 12AB.

Which sections of the Income-tax Act were involved?

Section 250,Section 12A,Section 11,Section 143(1),Section 12AB,Section 10(23C),Section 119(2xb)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1.

This appeal arises from order under Section 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 21.08.2025, passed by the Ld. Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai (hereafter “the Ld. Addl./JCIT(A)].

1.

1 The main issue in this case is that the assessee is a charitable organization registered u/s 12A of the Act. For the present year, it filed it

The order continues below.

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