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Charging Fees for Environmental Education Doesn’t Destroy Charity: Delhi ITAT Grants 12A Registration
Case Law Details
- Case Name
- Sowgood Foundation Vs CIT (Exemption) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Delhi
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Sowgood Foundation Vs CIT (Exemption) (ITAT Delhi)
Charging Fees for Environmental Education Doesn’t Destroy Charity: Delhi ITAT Grants 12A Registration
The Delhi ITAT held that an organisation engaged in environment protection, farming awareness and sustainability education cannot be denied registration under section 12A merely because it earns fee-based receipts from schools or receives payments subjected to TDS.
In the case of Sowgood Foundation, the CIT(Exemption) had rejected 12A registration on the ground that the assessee was carrying on commercial activities by provi...
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