Social Skill Development Society, Ludhiana Vs The CIT (Exemptions), Jalandhar

Parties Involved

Facts Summary

The appellant, Social Skill Development Society, Ludhiana, filed an appeal against the order of the Commissioner of Income-tax (Exemptions), Chandigarh, dated 21.04.2025, for the assessment year 2025-26. The appellant's counsel argued that the Commissioner of Income-tax (Exemptions) had erred in rejecting the application for granting approval under section 12A(1)(ac)(iii) of the Income Tax Act. It was also submitted that the replies filed by the appellant before the Commissioner of Income-tax (Exemptions) during the appellate proceedings were not considered properly and the Commissioner of Income-tax (Exemptions) had failed to consider the charitable aims and objectives of the appellant. The appellant further submitted that a wrong clause was selected due to a bonafide clerical mistake and requested a fair opportunity to address the issues on merit and submit necessary explanations and documentary evidence in support of the appeal.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Exemptions) erred in rejecting the application for granting approval under section 12A(1)(ac)(iii) of the Income Tax Act.

Judgment Outcome

Decided in favour of Assessee.

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