Networking Between Doctors & Pharma Firms Not Charitable – ITAT Chandigarh Upholds 12A Denial

Endocrine And Breast Surgery Foundation Vs CIT (ITAT Chandigarh) The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, delivered a consolidated order on two appeals filed by the Endocrine And Breast Surgery Foundation against the orders of the Commissioner of Income Tax (Exemptions) [CIT(E)], Chandigarh, both dated January 6, 2025. The applications seeking registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5) of the Act were both dismissed by the CIT(E). Appeal 1: Rejection of Section 12A Registration (ITA No. 244/Chd/2025) The petitioner, the Endocrine And Brea...