ITA No. 2190/DEL/2025

Parties Involved

Facts Summary

The assessee, ARYA SMAJ, filed an application in Form 10AB on 26.09.2023, seeking registration under sub-clause (iii) of clause (ac) of sub-section(1) of section 12A of the Income Tax Act, 1961. The application was rejected by the Ld. CIT(E) on 21.03.2024 on the ground that the activities carried out by the applicant were not in accordance with its objects. The assessee had been running a school for several years, but this was not mentioned in the aims and objectives of the society. Aggrieved by this decision, the assessee filed an appeal before the Tribunal. The assessee also submitted that an application for amendment in the Memorandum and bye-laws had been filed on 02.11.2025 and was still pending.…

Legal Issues

• 1. Whether the order of the Ld. CIT(E) is bad in law and against the facts placed on the file.
• 2. Whether the society is doing any charitable activity.
• 3. Whether propagating the teachings of Swami Dayanand Saraswati is a charitable activity.
• 4. Whether the society can be held as uncharitable for earning huge profit.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mahavar Sabha Rewari Vs. Commissioner of Income Tax Exemption Chandigarh

  Delhi Bench 'E', New Delhi benchAY 2023-24Allowed

• Calcutta International School Society vs. CIT(Exemption), Kolkata

  Kolkata Bench benchAY 2025-26Allowed

• Shri Baba Balakpuri Ji Charitable Trust vs CIT(E)

  Delhi Bench ‘G’, New Delhi benchAY 2023-24Allowed

• Saraswati Vedic Sanstha vs. CIT (Exemption)

  Delhi Bench ‘F’ benchAY 2025-26Allowed

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

  Kolkata Bench benchAllowed

• Samadarshan Trust vs. Commissioner of Income Tax (Exemption)

  Ahmedabad bench