IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER&

SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No.5565/Del/2024 [Assessment Year: 2024-25]

Jan Abhivyankti Samajik Pr. Commissioner of Income Tax, Vikas Sanstha, LIG-1361, (Central)-2, Room No.341, E-2, Sector-8, Housing Board Vs 2^nd Floor, ARA Centre, Colony, Saddu Mova, Raipur- Jhandewalan Extension, 492001 (C.G.) New Delhi-110055 PAN:AABAJ7197B Appellant Respondent Assessee by Dr. Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv.

Revenue by Shri Mukesh Kumar Jha, CIT(DR) Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026

ORDER

PER AMITABH SHUKLA, AM, The captioned appeal has been preferred by the assessee against order dated 25.09.2024 of the ld. Pr. Commissioner of Income Tax, Central-2, New Delhi [hereinafter referred to as ‘ld. PCIT’] passed u/s 12A of the Income Tax Act, 1961 pertaining to Assessment Year 2024-25. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

2. The assessee is assailing the action of ld. PCIT in rejecting its registration under section 12A by way of grounds of appeal including additional grounds of appeal. Through the additional grounds of appeal, the assessee has contested the very jurisdiction of ld. PCIT in rejecting its registration under section 12A.

3. The brief factual matrix of the case is that the assessee is a society registered on 13.11.2009. Registration under section 12A of the Act was granted on 28.05.2019 and which was subsequently renewed on 30.05.2022. The object of the trust includes ‘Preservation of Environment (including water sheds, forest and wild life). As per para-5 on page-6 of the impugned order of ld. PCIT, Central-2, Delhi, dated 25.09.2024, a survey under section 133A of the Act was conducted on 07.09.2022 in the case of Centre for Policy Research by the Investigation Wing of the Department. Information qua deficiencies, short comings, irregularities noted were shared with DCIT, Central Circle-14, Delhi which was subsequently shared with the ld. PCIT, Central-2, Delhi. It was chiefly noted that the appellant trust was not carrying on its activities as per objects of the Trust or the same were ingenuine. After confronting the assessee, the ld. PCIT in para-16 on page-45 of his order concluded as under:-

“….16.1. To summarize various findings based on satisfaction drawn and mentioned in the paras above and for ease of understanding the decisions taken qua cancellation of registration either u/s 12A/12AA or 12AB, the para wise decision are again mentioned below:

I. As discussed in various places in Para No. 12.1 to 12.5 and 14.1 to 14.7 above in the form of findings, it is held that JASVS is involved in 'Hasdeo Andolan' and is being supervised by CPR employees in this regard. Since these activities are not as per the objects of JASVS, it is held that expenditure in respect of the above activities are in violation of the objects of JASVS. Therefore, registration u/s 12A/12AA of Income Tax Act from AY 2018-19 onwards and u/s 12AB of Income Tax Act for AY 2022-23 onwards is cancelled.

II. As discussed in various places in Para No. 12.5, since the assessee trust has been receiving substantial payments from CPR since F.Y. 2015-16 and the same are not being spent as per objects of the trust, registration u/s 12A/12AA of Income Tax Act from FY 2015-16 onwards and u/s 12AB of Income Tax Act for FY 2021-22 onwards is cancelled.

III. As discussed in finding in Para No. 14.1 it is held that these receipts by employees of JASVS are not declared in the financials of the Assessee trust. Therefore, registration u/s 12AB of I.T. Act is cancelled for A. Y.s 22-23 & 23-24 onwards.

IV. As discussed in finding in Para No. 14.2 above it is held that these receipts by employees of JASVS are not declared in the financials of the Assessee trust. These expenditures pertain to AY 2019-20, hence on this account, the registration of JASVS u/s 12A r.w. 12AA is cancelled for A. Y 2019-