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47. (2026) 188 taxmann.com 868 (Chd Trib)
Amaltash Residents Welfare Association v. CIT(E)
A.Y.: 2027-28 Date of Order : 23.07.2026
Sections: 2(15), 12AB
Where a Residents Welfare Association's activities of providing maintenance, security, housekeeping and related facility management were confined exclusively to its own members and residents of a particular residential complex, with no benefit extending to the public at large or an indeterminate section thereof, such activities were governed by the principle of mutuality and did not constitute a charitable purpose under section 2(15); CIT(E) had rightly rejected the application for registration under section 12AB.
FACTS
The assessee, a Residents Welfare Association constituted for the welfare, maintenance and management of a residential complex, filed Form No. 10AB seeking registration under section 12AB for A.Y. 2027-28. Its stated activities involved providing maintenance, security, housekeeping, facility management and related services to residents, collecting maintenance charges, service fees and other contributions from members, and deriving rental income from common fac
