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61. (2026) 190 taxmann.com 172 (Del Trib)
Womens Golf Association of India v. CIT(E)
A.Y.: N.A. Date of Order: 03.09.2026
Sections: 12AB, 80G, 2(15)
Where society promoting women’s golf was refused renewal of registration under section 12AB only because sponsorship, entry fee and similar receipts exceeded the 20 per cent limit in the proviso to section 2(15) and the CIT(E) had neither doubted the genuineness of its activities nor found any specified violation, such refusal was not justified.
FACTS
The assessee was a society registered under the Societies Registration Act, formed to promote and develop women's golf in India. It organised professional golf tournaments, including the Women's Indian Open and the Women's Professional Golf Tour, and undertook training, coaching, player development, and welfare activities. It had been granted registration under section 12AA from 01.12.2004 and, under the new regime, for A.Y. 2022-23 to 2026-27.
On 28.09.2025, the assessee filed Form 10AB seeking renewal of registration under section 12AB. The CIT(E) rejected the application by order dated 25.03.
