Centre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh
Case No: ITA No. 4860/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘B’
Date: 3/27/2025
Parties Involved
AppellantCentre for Excellence for Agriculture Skills in India
RespondentCIT(Exemptions), Chandigarh
Facts Summary
The assessee, Centre for Excellence for Agriculture Skills in India, a public charitable trust, applied for permanent registration under section 12AB of the Income Tax Act. The trust's primary objects are imparting education and providing relief to the poor, which fall under the first and second limbs of the definition of charitable purpose as per section 2(15) of the Act. The Commissioner of Income Tax (Exemptions), Chandigarh rejected the application on the ground that the assessee’s activity …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(Exemptions) was justified in rejecting the application for permanent registration under section 12AB of the Act.
Precedents Relied Upon
1 precedent cited in this judgement.