Summary
- The ITAT Mumbai has set aside the CIT(E)'s rejection of ISKCON's applications for renewal under Section 12AB and approval under Section 80G, allowing both appeals.
- The Tribunal found that ISKCON's activities, including free food distribution and education, fall under specific charitable purposes and do not invoke the commercial activity proviso of Section 2(15).
- The CIT(E) was criticized for a jurisdictional error in treating registration matters as assessment issues, leading to an improper rejection based on selective data.
- This ruling reinforces ISKCON's long-standing charitable status and could influence similar cases regarding the classification of charitable activities.
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