YAKSHIT YUVA FOUNDATION,BELAGAVI vs. CIT (EXEMPTION), BENGALURU

ITA 234/PAN/2025Status: DisposedITAT Panaji06 March 2026Bench: HON’BLE SHRI PAVAN KUMAR GADALE (Judicial Member), SHRI G. D. PADMAHSHALI (Accountant Member)22 pages
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What did the Tribunal hold?

The Tribunal held that the delay in filing the applications was condoned as the CIT(E) had proceeded to decide on merits. It further held that Taekwondo training, being a notified sport, falls under 'education' or 'advancement of general public utility' as per Section 2(15), and charging nominal fees does not disqualify the assessee.

What were the facts?

The assessee, Yakshit Yuva Foundation, applied for regular registration under Section 12AB and 80G of the Income Tax Act after receiving provisional registrations. The CIT(E) rejected the applications, citing them as time-barred and that the activity of Taekwondo training does not constitute a 'charitable purpose'.

What were the issues?

Whether the delay in filing the application for registration can be condoned, and whether Taekwondo training qualifies as a charitable purpose under Section 2(15) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 12AB,Section 80G

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Income Tax Appellate Tribunal, PANAJI BENCH, GOA

Before: HON’BLE SHRI PAVAN KUMAR GADALE & SHRI G. D. PADMAHSHALI

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]
For Respondent: Mr Azar Zain [‘Ld. DR’]
Pronounced: 06/03/2026

PER G. D. PADMAHSHALI; The present twin appeals of the assessee are assailed against twin orders of Ld. Commissioner of Income Tax (Exemption), Bangalore [‘CIT(E)’] both dt. 26/06/2025 passed u/s 12AB(4) & 80G(5) of the Income-tax Act, 1961 [‘the Act’] whereby the application for grant of regular 12AB & 80G registrations were rejected.

ITAT-Panaji Yakshit Yuva Foundation Vs CIT(E) ITA Nos.233 & 234/PAN/2025

2.

Since facts involved in this twin appeals and issue dealt therein are common & interconnected, on rival party’s joint request these appeals for the sake of brevity & c

The order continues below.

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