Registration u/s 12AA of Income Tax Act, 1961

Last updated: 22 July 2021
Quick Summary
This case concerns an appeal by the BWSSB Retired Employees Medical Welfare Association against the rejection of their application for registration under Section 12AA of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions) rejected the application, stating that the association's benefits were not for the general public. The association argued that providing medical care to retired employees, who face higher medical costs in Bangalore, is a charitable cause and benefits a distinct section of the public.

Court :
ITAT Bangalore

Brief :
 This appeal by the assessee is directed against the order dated 26.9.2018 of the CIT (Exemptions) [CIT(E), Bangalore rejecting registration u/s. 12AA of the Income-tax Act, 1961 [the Act].

Citation :
ITA No.179/Bang/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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