Indian Virological Society vs. CIT(Exemption)

Parties Involved

Facts Summary

The Indian Virological Society, based in New Delhi, appealed against the order dated 31.03.2023 passed by the Commissioner of Income Tax (Exemption), Delhi, denying the Society registration under section 12AB of the Income Tax Act for the Assessment Year 2022-23. The Society claimed its objects were charitable in nature and its activities were genuine. It argued that the denial of registration was erroneous as it was based solely on the nature of receipts rather than the charitable activities being carried out. The Society is a member of the International Union of Microbiological Society and engages in various scientific activities, including publishing an internationally reputed journal named 'Virus Disease'. During the COVID-19 pandemic, the Society published significant articles in its journal and received grants from Indian Council of Agricultural Research and Science and Engineering Research Board.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Exemption) denying registration under section 12AB is bad in law and facts.
• 2. Whether the activities of the assessee are charitable in nature.
• 3. Whether the denial of registration was justified based on the nature of receipts and activities.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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