Mata Bhuvaneshori Asthapan Committee Vs CIT (ITAT Amritsar)
Income Tax Appellate Tribunal (ITAT), Amritsar Bench, has remanded the applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G of the Income Tax Act, 1961, filed by Mata Bhuvaneshori Asthapan Committee. The tribunal’s decision, pronounced on June 30, 2025, effectively sends the matter back to the Commissioner of Income Tax (Exemptions) (CIT(E)), Chandigarh, for fresh consideration, contingent upon the assessee providing the necessary re-registration certificate.
The core of the dispute revolved around the committee’s compliance with procedural requirements for obtaining tax exemptions as a charitable institution. The CIT(E) had rejected the committee’s applications primarily due to non-compliance with Rule 17A(2)(c) of the Income Tax Rules, 1962, which mandates the submission of a self-certified copy of registration granted by the Registrar of Societies.
Background of the Case
Mata Bhuvaneshori Asthapan Committee, a society originally registered under the Societies Registration Act, 1998, with the Registrar of Society, Jammu and Kashmir government, Jammu, had filed its application for 12A registration on June 27, 2024. Subsequently, an application for 80G approval was filed on June 29, 2024.
During the scrutiny of the 12A application, the CIT(E) raised queries to verify the genuineness of the society’s activities and objects. A significant observation made by the CIT(E) was that the society, despite being previously registered, had not re-registered under the Jammu and Kashmir Societies Registration Act, 1998, as mandated by Notification No. 34 of 2019, dated August 9, 2019. This notification necessitated re-registration following the change in the status of the erstwhile Jammu and Kashmir State to a Union Territory.
