Commencement of charitable activities by the assessee is not a mandatory pre-condition for granting Section 12AA registration

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Last updated: 24 July 2021
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The Income Tax Appellate Tribunal has ruled that an organisation does not need to have already started its charitable activities to be granted Section 12AA registration. The tribunal allowed an appeal from Viswa Educational Society, noting that the Commissioner of Income Tax (Exemptions) had wrongly denied registration. While the CIT had raised concerns about donations, the tribunal referenced a Supreme Court decision stating that actual commencement of activities is not a prerequisite for registration.

Court :
ITAT Hyderabad

Brief :
This assessee’s appeal arises from the CIT(Exemptions)- Hyderabad’s order dated 30-09-2019 passed in F.No.CIT(E)/Hyd/183(03)/12A/2018-19 in proceedings u/s. 12AA(1)(b)(ii) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

Citation :
I.T.A. No. 1720/HYD/2019

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