The Little Pearl Charitable Society vs PCIT (Central)-3, Delhi
Case No: ITA No. 251/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/18/2026
Parties Involved
appellantThe Little Pearl Charitable Society
respondentPCIT (Central)-3, Delhi
Facts Summary
The assessee, The Little Pearl Charitable Society, is an educational society running schools in New Delhi. It was registered under Section 12A read with Section 12AA of the Income Tax Act, 1961. A search and seizure operation revealed that the schools run by the society were involved in systematic tax evasion. The Principal Commissioner of Income Tax (Central)-3, Delhi, cancelled the registration of the society retrospectively from Assessment Year 2013-14. The society appealed against this order…
Decision in favour of
Assessee
Legal Issues
- 1. Cancellation of registration with retrospective effect
Precedents Relied Upon
6 precedents cited in this judgement.