Exemption u/s 12 A and 80 G of Income Tax Act: Allahabad HC directs to SDA for fresh Decision

The Allahabad High Court directed the Saharanpur Development Authority (SDA) to reevaluate the exemption claims under Sections 12A and 80G of the Income Tax Act, 1961 for a charitable society. \r

The petitioner, registered under the Societies Registration Act, 1860, operates facilities including a funeral site, temple, Dharamshala, and hospital. They applied for construction approvals under Section 53 of the Urban Planning and Development Act, 1973, citing the Niyamavali, 2014 for exemptions from development charges. \r

Despite initial approvals by SDA in 2014 and subsequent tax exemptions under the Income Tax Act from 2016 onwards, disputes arose over claimed exemptions during plan sanction. The court sided with the petitioner, emphasizing their charitable activities and instructed SDA to reconsider the matter within six weeks, factoring in the relevant legal provisions and exemptions already granted.