Electric Lamp and Component Manufacturers Association of India vs. CIT (Exemption) Delhi
Parties Involved
Facts Summary
The appellant society, Electric Lamp and Component Manufacturers Association of India, was incorporated on 29.06.1970 and registered under section 12A of the Income Tax Act, 1961. The society had been granted registration under section 12AB of the Act for Assessment Years 2021-22 to 2023-24. However, its application for permanent approval under section 12A was rejected by the Learned Commissioner of Income Tax (Exemptions) on 30.06.2025, and the provisional registration was canceled. The society appealed this decision, arguing that its objects and activities have always been charitable in nature and that the rejection was based on arbitrary reasoning.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Learned Commissioner of Income Tax (Exemptions) erred in rejecting the registration application under section 12A and canceling the provisional registration.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
7 precedents cited in this judgement.
Similar Judgements
Environment Sewa Foundation vs Commissioner of Income-tax (Exemption), Mumbai
MUMBAI BENCH “E”, MUMBAI benchAY 2025-26AllowedHaryana Football Association Vs. CIT (Exemptions)
Delhi Bench benchAY 2022-23AllowedCentre for Excellence for Agriculture Skills in India Vs. CIT(Exemptions), Chandigarh
Delhi Bench benchAY 2022-23AllowedM/s. Bharath Institute of Schooling Education Vs. The Commissioner of Income Tax (Exemptions), Bangalore
Bangalore benchAY N.A.AllowedRuah Community Foundation vs. CIT (Exemptions)
Mumbai “D” Bench benchAY 2026-27AllowedCIT (Exemptions), Kolkata vs. Rabindra Bharati Society
Kolkata 'A' Bench benchDismissed