TaxTMI 
TaxTMI 
2026 (10) TMI 169
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....d 23.03.2026under section 12AB(1)(b)(ii)(B) and 80G of the Income-tax Act, 1961 (for short 'the Act') in ITA Nos.5737/Del/2026 and 5738/Del/2026 respectively. The assessee also filed appeal being ITA No.6327/Del/2026 against the order passed by the ld. CIT (E) dated 23.03.2026 under section 12AB(1)(b) of the Act. 2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. 3. ITA No.5737/Del/2026 : Brief facts of the case of this appeal are the applicant filed an application dated 23.09.2025 in Form 10AB for registration u/s 12A(1)(ac)(ii) of the Act. The applicant was issued a questionnaire dated 22.01.2026 with a direction to furnish certain details/docu....
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....bsequently found that the activities of the applicant are not genuine or if they are not carried out in accordance with all or any of the conditions subject to which it is granted, if it is found that the applicant has obtained the approval by fraud or misrepresentation of facts or it is found that the assessee has violated an condition prescribed in the Income Tax Act, 1961. Further, ld. CIT (E) granted the approval subject to above conditions which are given at page 3 & 4 of the ld. CIT (E)'s order. 6. Aggrieved with the above orders, the assessee is in appeal before us raising following grounds, the main issues raised by the assessee are in appeal no: ITA No.5737,5738 and 6327/Del/2026 in which the assessee is aggrieved with the grant....
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....ction of Ld. CIT(E) in rejecting the approval u/s 80G(5)(ii), is bad in law and against the facts and circumstances of the case and is contrary to the principles of natural justice, as the impugned order has been passed by recording incorrect facts and finding and the appellant ought to have been granted the benefit of approval under the said section. ITA No.6327/Del/2026 1. That having regard to the facts and circumstances of the case, Ld. CIT(E) has erred in granting conditional registration under section l2AB(1 )(b) of the Income Tax Act, 1961, despite there being no provision under the Act for attaching such conditional registration and thus Ld. CIT(E) ought to have allowed the registration without any condition. ....
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.... order and that too without any basis and without appreciating the facts and circumstances of the case. 7. At the time of hearing, Ld AR of the Assessee submitted that when the assessee filed the application for seeking registration u/s 12AB and 80G, the Ld CIT(E) had rejected the same even though the assessee had submitted the relevant information, in case he needs further information, he could have given proper opportunity to the assessee before rejecting the applications. He was perturbed with the fact that the assessee would loose the exemption for the interim period for the reason that the Ld CIT(E ) had subsequently granted conditional registration when the assessee had filed fresh application. He further submitted that Ld CIT(E ) ....
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....e assessee society was established on 26th October 1982. This society was granted registration u/s 12A. The revenue, in the past, held that the assessee society was engaged in the sale of books which are in the general interest books, which the government was promoted this scheme to encourage the reading habit and none of them are in the nature of textbooks. Therefore, they treated the same as not falling under the definition of charity u/s 2(15) of the Act and also it was recommended to cancel the registration granted earlier. The same was contested before the appellate authorities by the assessee and the same was decided in favour of the assessee. In appeal the Hon'ble High Court also held in favour of the assessee and dismissed the appea....
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....me for the financial years as specified in the order within 90 days of receipt of this order, failing which registration u/s 12A shall cease its validity. After considering the above registration process, in our view, one hand the officer is satisfied with the objects and activities of the society and on the other hand, he is framing additional conditions to withdraw the registration. The whole process adopted to harass the applicant, particularly the society which was in existence since 1982 and also registration was granted in the past and particularly when they demonstrated proper track record. There is no material brought on record to show that the society was indulged in any activity which is against the objects of the society. That be....