Thrissur Canine Club Vs CIT (Exemption) (Kerala High Court)
Kochi: The Kerala High Court has directed the Income Tax Department to re-examine the applications for registration under Sections 12A and 80G of the Income Tax Act, 1961, filed by Thrissur Canine Club, a Charitable Society. The court’s decision came after the club’s applications were rejected partly due to a delay in obtaining approval for amendments to its memorandum and bye-laws, even though the approval was granted on the same day as the rejection orders.
Thrissur Canine Club, registered under the Travancore-Cochin Literary Scientific and Charitable Societies Registration Act, 1955, had initially received provisional registration under Sections 12A and 80G of the Income Tax Act on March 10, 2022. However, during the process for final registration, the Income Tax Department pointed out certain defects that necessitated amendments to the club’s foundational documents.
The club carried out the required amendments to its bye-laws and memorandum of association. However, the formal approval for these amendments from the Registrar of Societies was delayed, and it was finally obtained on September 30, 2022.
In a turn of events, the Income Tax Department, on the very same day, September 30, 2022, issued orders rejecting the club’s applications for final registration under Sections 12A and 80G of the Act. The stated reason for the rejection was that the mandatory clauses, presumably those requiring amendment, were not included in the documents submitted with the application.
