SHREE JAGAT GURU BRAHMANAND GAUSHALA SAMITI,PANIPAT vs. CIT(E), CHANDIGARH

ITA 297/DEL/2022Status: DisposedITAT Delhi03 November 2025Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)4 pages
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What did the Tribunal hold?

The Tribunal held that the issue of corpus grants should be examined in Section 11 exemption proceedings, not during Section 12AA registration. The CIT(Exemption) should have considered the assessee's objects and activities, not just the corpus donations.

What were the facts?

The assessee's appeal arose against the CIT(Exemption)'s order refusing Section 12AA registration. The CIT(Exemption) observed that the applicant had shown significant amounts as corpus grants and building funds, which should have been treated as income and taxed.

What were the issues?

Whether the CIT(Exemption) erred in refusing Section 12AA registration based on the treatment of corpus donations, rather than the assessee's objects and activities?

Which sections of the Income-tax Act were involved?

Section 12AA,Section 11,Section 11(1)(d)

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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 03.11.2025Pronounced: 03.11.2025

PER SATBEER SINGH GODARA, JM This assessee’s appeal arises against the Commissioner of Income Tax (Exemption), Chandigarh’s DIN and order no. ITBA/EXM/S/EXM1/2020-21/1028020435(1), dated 21.09.2020 involving proceedings under section 12AA(1)(B)(ii) of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

It emerges during the course of hearing that the learned CIT(Exemption) has refused section 12AA registration to the assessee vide his following detailed discussion:

“6. After considering the submissions on record, it is observed that the applicant has shown an amount of Rs.11,00,000/- as Corpus Grants in its Balance sheet for F.Y. 2015-16, Rs.5,00,000/- as Government grants

The order continues below.

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