Registration u/s 12A Cannot Be Cancelled as Benefit Not Limited to Specific Religious Community

Human Welfare Foundation Vs DCIT (Exemptions) (ITAT Delhi)

ITAT Delhi held that cancellation of registration granted under section 12A of the Income Tax Act not justified since assessee society never intended to restrict the benefits to a particular religious community and the beneficiaries includes all the sections of the society irrespective of their casts and creed.

Facts- This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Exemptions), New Delhi [CIT(E)] dated 28.06.2023 for cancellation of registration granted u/s 1

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