Institute of Rehabilitation v. Exemption, Ward 1(2)
Case No: ITA Nos.6442 to 6446/Del/2025
Court: Income Tax Appellate Tribunal
Bench: A Bench, Delhi
Date: 2/18/2026
Parties Involved
appellantInstitute of Rehabilitation
respondentExemption, Ward 1(2)
Facts Summary
The assessee is a society registered on 25.10.1999 and engaged in imparting education for the welfare of deaf and dumb children as well as mentally retarded kids from class 1 to 8. The society has been granted registration u/s 12A r.w.s 12AA of the Income Tax Act, 1961 w.e.f Assessment Year 2013-14. Further, the society is also approved for exemption u/s 80G (5)(vi) of the Act for the donation received. As for the years under consideration the exemption was denied for AYs: 2017-18 to 2020-21 as …
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing of Form No. 10B relevant to AY: 2017-18 to AY: 2020-21
- 2. Not mentioning of details of registration/approval relevant to AY: 2021-22
1 more legal issue analysed in this judgement.
Precedents Relied Upon
4 precedents cited in this judgement.