Charitable Status Denied Because Activities Were Commercial in Nature

IT2B Research Foundation Vs CIT(Exemptions) (ITAT Delhi) Software & Start-Up Consultancy Not ‘Charitable’: ITAT Delhi Upholds Denial of 12AA Registration The Delhi ITAT “F” Bench, in IT2B Research Foundation v. CIT(E) (ITA No. 7766/Del/2018; order dated 29.12.2025), has upheld the order of the CIT(E) denying registration u/s 12AA, holding that the Assessee’s objects and activities do not fall within any of the charitable limbs specified u/s 2(15). The CIT(E) found that the Assessee’s principal activities—development of software solutions such as “Digital Kisan”, technolog...