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“Section 2(15)”

Section References (mined)Section 2Section 2(15)1,405 judgments

The decision most relied on for Section 2(15) is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141), cited in 706 judgments on BharatTax.

Leading authorities on Section 2(15)

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises
298 ITR 141 · 2008 · High Court
706
citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Yokogawa India Ltd.
341 ITR 385 · 2012 · High Court
270
citing judgments

A provision for doubtful debts cannot be added back while computing book profits under Section 115JB of the Income-tax Act for Minimum Alternate Tax (MAT) purposes.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Judgments citing Section 2(15)

The Nephrology Society, Nagpur vs. CIT Exemption, Pune

In the result, assessee’s appeal stands dismissed

ITA 339/NAG/2024[N.A]Status: DisposedITAT Nagpur14 Jul 2026

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 12ASection 12A(1)(ac)Section 2(15)Section 36A(3)

Shri Shri Sandipkumar Salunke, learned Departmental Representative, per–conta, submitted that the society is not undertaking any charitable activity within the meaning of section 2(15) of the Act and hence the rejection is well justified. 7. We have given a thoughtful consideration to the arguments made by the rival

Maha Acadamy of Pediatric Neurology, Nagpur vs. CIT(Exemption), Pune

In the result, appeal filed by the assessee stands allowed

ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12Section 12ASection 12A(1)(ac)

Neuro Update Chennai vs. ITO (ITA No. 1480/Chny/2025, dated 30.10.2025) in a similar issue held as follows:- “16. The expression “education” in section 2(15) has been interpreted liberally by various judicial authorities to include not merely formal schooling but also systematic dissemination of knowledge through seminars, workshops, and continuing ... same principle, we hold that the assessee’s activities in organising neurology conferences and workshops squarely fall within the ambit of “education” under section 2(15). 19. The mere generation of surplus from an educational activity does not imply profit motive, so long as the surplus is applied solely towards

Maharashtra Maritime Board, Mumbai vs. Deputy Commissioner of Income Tax - Exem. Circle 2, Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical

ITA 8938/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Mar 2026AY 2023-24

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 11Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 250

Board 11(1) of the Act on the ground that the assessee will not fall under the category of charitable trust as per section 2(15) of the Act. 5. Aggrieved, the assessee was in appeal before the first appellate authority who vide order dated 24.10.2025 upheld the disallowance made

Maharashtra Maritime Board, Mumbai vs. Deputy Commissioner of Income Tax - Exem. Circle 2, Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical

ITA 8937/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Mar 2026AY 2022-23

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 11Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 250

Board 11(1) of the Act on the ground that the assessee will not fall under the category of charitable trust as per section 2(15) of the Act. 5. Aggrieved, the assessee was in appeal before the first appellate authority who vide order dated 24.10.2025 upheld the disallowance made

Maharashtra Maritime Board, Mumbai vs. Deputy Commissioner of Income Tax - Exem. Circle 2, Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical

ITA 8936/MUM/2025[2021-22]Status: DisposedITAT Mumbai13 Mar 2026AY 2021-22

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm

For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 11Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 250

Board 11(1) of the Act on the ground that the assessee will not fall under the category of charitable trust as per section 2(15) of the Act. 5. Aggrieved, the assessee was in appeal before the first appellate authority who vide order dated 24.10.2025 upheld the disallowance made

Micro Finance Industry Network, Gurgaon vs. CIT(E), Chandigarh

ITA 5879/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

suggest over reach to the general public, let alone the under privileged which is sine qua non for general public utility clause under Section 2(15) of the Act as also observed by the Ld. CIT(A). The submission of the appellant was found to be devoid of charitable content ... represent microfinance 6. The assessee was further asked to furnish an undertaking that there is no infringement to the first proviso to Section 2(15) of the Act. In response thereto the undertaking was duly given which is part of the paper book. 7. In fact, the assessee has further

Micro Finance Industry Network, Gurgaon vs. CIT(E), Chandigarh

ITA 5878/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

suggest over reach to the general public, let alone the under privileged which is sine qua non for general public utility clause under Section 2(15) of the Act as also observed by the Ld. CIT(A). The submission of the appellant was found to be devoid of charitable content ... represent microfinance 6. The assessee was further asked to furnish an undertaking that there is no infringement to the first proviso to Section 2(15) of the Act. In response thereto the undertaking was duly given which is part of the paper book. 7. In fact, the assessee has further

Richmond Educational Society, Noida vs. DCIT/ACIT Central Circle, Ghaziabad

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganesh

For Appellant: Revenue byFor Respondent: Shri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

Societies Registration Act, 1860 with the primary and predominant object of imparting education. Imparting education falls within the definition of charitable purpose under section 2(15) of the Act. The society was duly granted registration under section 12AA of the Act on 25-08-2009 by the Commissioner of Income

Deputy Commissioner of Income Tax, Yamunanagar vs. M/S the Ved Parkash Mukand Lal, Yamunanagar

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 833/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

section (1) of Section 11 would be rendered otiose. 10. The learned DR has referred to the definition of “charitable purpose” under Section 2(15) of the Act in order to submit that investment in a Fixed Deposit cannot be said to be a charitable purpose. It is submitted that ... another reason why we are unable to accept that clause III (7) of MoA can be said to be application of income. Section 2(15) of the Act defines “charitable purpose” as under:- “15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds

DCIT vs. M/S the Ved Parkash Mukand Lal, Yamunanagar

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 832/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

section (1) of Section 11 would be rendered otiose. 10. The learned DR has referred to the definition of “charitable purpose” under Section 2(15) of the Act in order to submit that investment in a Fixed Deposit cannot be said to be a charitable purpose. It is submitted that ... another reason why we are unable to accept that clause III (7) of MoA can be said to be application of income. Section 2(15) of the Act defines “charitable purpose” as under:- “15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds

The Ved Prakash Mukand Lal Educational Society, Yamunanagar vs. DCIT, Yamunanagar

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 825/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh10 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

section (1) of Section 11 would be rendered otiose. 10. The learned DR has referred to the definition of “charitable purpose” under Section 2(15) of the Act in order to submit that investment in a Fixed Deposit cannot be said to be a charitable purpose. It is submitted that ... another reason why we are unable to accept that clause III (7) of MoA can be said to be application of income. Section 2(15) of the Act defines “charitable purpose” as under:- “15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds

The Ved Prakash Mukand Lal Educational Society, Yamunanagar vs. DCIT, Yamunanagar

In the result, the assessee’s appeals, for both the years, stand dismissed

ITA 824/CHANDI/2014[2005-06]Status: DisposedITAT Chandigarh10 Mar 2026AY 2005-06

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.824/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 2. आयकर अपील सं. / Ita No.825/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) The Ved Prakash Mukand Lal Dcit Educational Society Circle Yamuna Nagar बनाम/ Vs. (Radaur, Yamuna Nagar) Haryana C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.833/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2005-06) & 4. आयकर अपील सं. / Ita No.832/Chandi/2014 (िनधा"रण वष" / Assessment Year: 2006-07) Dcit The Ved Prakash Mukand Lal Circle Yamuna Nagar Educational Society बनाम/ Haryana (Radaur, Yamuna Nagar) Vs. C/O Shri Tej Mohan Singh (Advocate) #527, Sector – 10D, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatv-4812-B (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Yamini (Cit) - Ld. Dr (Virtual)

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Smt. Yamini (CIT) - Ld. DR (Virtual)
Section 11Section 11(2)Section 11(5)Section 12ASection 143(1)Section 143(3)Section 147

section (1) of Section 11 would be rendered otiose. 10. The learned DR has referred to the definition of “charitable purpose” under Section 2(15) of the Act in order to submit that investment in a Fixed Deposit cannot be said to be a charitable purpose. It is submitted that ... another reason why we are unable to accept that clause III (7) of MoA can be said to be application of income. Section 2(15) of the Act defines “charitable purpose” as under:- “15) "charitable purpose" includes relief of the poor, education, yoga, medical relief, preservation of environment (including watersheds

Vyasa Vidya Mandiram, Coimbatore vs. CIT, Exemptions, Chennai

ITA 1287/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

consumption of its students, etc., and all this has a cost. Moreover, it may be noted that for the 'charitable purpose' contemplated in section 2(15) of the Act, eleemosynary need not always be adhered to. For example, charging of school fees from children when an educational institution

Vyasa Vidya Mandiram, Coimbatore vs. CIT, Exemptiions, Chennai

In the result, the appeals filed by the assessee-trust are allowed

ITA 1286/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026

Bench: Shri Manu Kumar Giri & Shris.R.Raghunatha

For Appellant: Mr. Y Sridhar, FCAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

consumption of its students, etc., and all this has a cost. Moreover, it may be noted that for the ‘charitable purpose’ contemplated in section 2(15) of the Act, eleemosynary need not always be adhered to. For example, charging of school fees from children when an educational institution ... find that the objects of the trust are charitable in nature. The activities of conducting structured Sanskrit courses amount to “education” within section 2(15). Charging nominal fees does not negate charitable character. Non-commencement of certain objects is not fatal at registration stage. The Id.CIT(E) erred

Confraria Do Ssmo Sacramento E Santos Reis Magos Da Igreja De Reismagos, Verem vs. Commissioner of Income Tax (Exemption), Bangalore

Appeals are allowed for statistical purposes

ITA 347/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

Confreria De N Sra Do Bom Successo Da Capela De Dongorim Mandur, Mandura vs. Commissioner of Income Tax (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 249/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

Confraria Do Ssmo Sacramento E N Sra De Amparo Da Igreja De Mandur, Mandur vs. Commissioner of Income Tax (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 248/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

Cofre Da Capela De S Sebastiao Neura, Neura vs. Commissioner of Income Tax, (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 238/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

Confraria De N Sra Do Rosario Da Capela De Neura, Neura vs. Commissioner of Income Tax, (Exemption), Bengaluru

Appeals are allowed for statistical purposes

ITA 237/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

operation as such [Constitution/Establishment] (b) whether all the entries of object clause are in consonance with the ‘charitable purpose’ as defined by section 2(15) of the Act [Objects] (c) whether there exist any implied or express provision in the constitutional & other administrative documents/policies etc., entitling any right or power

Yakshit Yuva Foundation, Belagavi vs. CIT (Exemption), Bengaluru

Appeals stands Allowed

ITA 234/PAN/2025[80G]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 233 & 234/Pan/2025 Yakshit Yuva Foundation O/O Taekwondo Master Rao, 1St Fl, Gadekar Complex, P B Road, Kakati S.O., Belagavi. Pan : Aaaty9435D . . . . . . . Appellant V/S The Commissioner Of Income Tax, Exemption, Bangalore. . . . . . . . Respondent

For Appellant: Mr Shreepada Ravi Rao [‘Ld. AR’]For Respondent: Mr Azar Zain [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 2(15)Section 80GSection 80G(5)(iii)

application was time barred and (ii) the predominant activity of providing training does not constitute a ‘charitable purpose’ within the meaning of section 2(15) of the Act and thus denied to grant regular registration u/s 12AB of the Act. ITAT-Panaji Page 3 of 22 Yakshit Yuva Foundation ... conclusion that, the appellant’s activities of providing ‘taekwondo training’ does not fall within the scope of charitable activities as defined in section 2(15) of the Act. In the course of hearing the Ld. DR Mr Zain while relying on the impugned order bottled-up the denial by adding