Amigos Prasasth Path Social Welfare Society vs. CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Amigos Prasasth Path Social Welfare Society, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act in Form 10AB. The Commissioner of Income Tax (Exemption), Kolkata rejected the application, stating that the aims and objects of the society appeared to be commercial and business-oriented rather than charitable. The assessee appealed this decision, arguing that the trust deed clearly outlined charitable aims and objects, and submitted photographs to demonstrate the charitable nature of its activities. The assessee cited several precedents to support its claim, while the respondent defended the impugned order.…

Legal Issues

• 1. Whether the aims and objects of the trust are charitable in nature.
• 2. Whether the rejection of the application under section 80G(5) was justified.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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