Exemption u/s 11 Cannot Be Denied When 12AA Registration Exists: ITAT Delhi

Ujjawal Sawera Samiti Vs ITO (ITAT Delhi)

ITAT Delhi: Exemption u/s 11 Cannot Be Denied When 12AA Registration Exists; Revenue Must Follow Rule of Consistency

Delhi Tribunal has held that once the charitable society continues to hold valid registration u/s 12AA, exemption u/s 11 cannot be denied merely on the basis of assumptions. Tribunal emphasized that the Revenue must follow the rule of consistency when exemption has been allowed in earlier & subsequent years in the absence of any change in facts.

Assessee, a charitable society registered u/s

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