J & K WOMENS CORPORATION LIMITED,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

ITA 164/ASR/2020Status: DisposedITAT Amritsar01 August 2023AY 2020-2114 pages
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What did the Tribunal hold?

The Tribunal held that the assessee's activities, including skill development and women's empowerment, fall under the definition of charitable purposes as per Section 2(15) of the Income Tax Act. The Tribunal also referred to CBDT Circular No. 11/2008 and relevant case law supporting the assessee's claim.

What were the facts?

The assessee, a corporation established by the Jammu & Kashmir Government, applied for registration under Section 12AA of the Income Tax Act. The CIT (Exemptions) rejected the application, stating that skill development is not education and implementing government welfare schemes with government funds is not charity.

What were the issues?

Whether skill development activities and implementation of government welfare schemes by a state-established corporation constitute charitable purposes for registration under Section 12AA. Whether the CIT (Exemptions) correctly interpreted the scope of 'education' and 'charitable purposes' under Section 2(15).

Which sections of the Income-tax Act were involved?

Section 2(15),Section 12AA

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

Hearing: 24.07.2023Pronounced: 01.08.2023

Per:Anikesh Banerjee, JM The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemption) Chandigarh,[in brevity the ‘CIT (E)’]

order passed u/s 12AA (1) (b) (ii) of the Income Tax Act 1961[in brevity ‘the Act’] order dated 21.09.2020. I.T.A. No. 164/Asr/2020 2 Assessment Years: N/A 2. The assessee has taken the following grounds:

“1. That the Learned CIT (Exemptions), Chandigarh erred in rejecting the application for registration Under Section 12AA of the Income tax Act, 1961 merely on assumptions, presumptions and apprehensions, without appreciating the factual, legal and statutory position for grant of registratio

The order continues below.

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