Jan Abhivyankti Samajik Vikas Sanstha Vs Pr. Commissioner of Income Tax, (Central)-2

Parties Involved

Facts Summary

The assessee, Jan Abhivyankti Samajik Vikas Sanstha, is a society registered on 13.11.2009. It was granted registration under section 12A of the Income Tax Act, 1961, on 28.05.2019, which was subsequently renewed on 30.05.2022. The object of the trust includes the preservation of the environment. A survey under section 133A of the Act was conducted on 07.09.2022, revealing that the appellant trust was not carrying on its activities as per its objects or that the same were ingenuine. Consequently, the Principal Commissioner of Income Tax, Central-2, Delhi, passed an order on 25.09.2024 cancelling the registration under section 12A/12AA and 12AB of the Act. The assessee has contested this order, raising legal grounds through additional grounds challenging the jurisdictional sufficiency and validity of the rejection of registration.…

Legal Issues

• 1. Whether the Principal Commissioner of Income Tax, Central-2, Delhi, had valid jurisdiction over the assessee while passing the order dated 25.09.2024.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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