Society For Welfare of Mentally Handicapped vs CIT(Exemption)

Parties Involved

Facts Summary

The appellant, Society For Welfare of Mentally Handicapped, had filed applications for registration under section 12AB and approval under section 80G(5) of the Income Tax Act, 1961. These applications were rejected by the Commissioner of Income Tax (Exemptions) [CIT(E)] on 13.02.2026. The appellant subsequently filed appeals against this order. However, the Authorized Representative for the appellant filed an application for withdrawal of these appeals as the appellant had been granted the registration and approval by the CIT(E) on 06.07.2026.…

Legal Issues

• 1. Whether the applications for registration under section 12AB and approval under section 80G(5) of the Income Tax Act, 1961, filed by the appellant, were rightly rejected by the CIT(E)?

Judgment Outcome

Decided in favour of Assessee.

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