Conferences, Hospitality & Events at Luxury Hotels did not qualify as Charitable Activity

C-Dot Forum Vs CIT (Exemptions) (ITAT Amritsar)

The present appeals arose from the rejection of the assessee society’s application for registration under section 12AB and consequent rejection of approval under section 80G of the Income Tax Act, 1961. The Commissioner of Income Tax (Exemptions), Chandigarh, rejected the application in Form 10AB dated 30 September 2023 on 12 December 2024, holding that the activities of the society were not charitable in nature as defined under section 2(15) of the Act.

This was the second round of proceedings. The earlier rejection dated 20

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