How many judgments cite 12A(1); UP Forest Corporation &Ors. v. CIT?

36 judgments on BharatTax cite 12A(1); UP Forest Corporation &Ors. v. CIT (297 ITR 1), spanning 2015 to 2026.

Which sections of the Income Tax Act does 12A(1); UP Forest Corporation &Ors. v. CIT come up under?

It is most often cited in judgments turning on Section 11, Section 12A, Section 12AA, Section 12, Section 143(3), Section 147.

12A(1); UP Forest Corporation &Ors. v. CIT

297 ITR 1Supreme Court of India2008#3270 most cited

What is 12A(1); UP Forest Corporation &Ors. v. CIT authority for?

Registration under Section 12A is a mandatory prerequisite for claiming exemptions under Sections 11 and 12 of the Income Tax Act. Without such registration, an institution cannot avail the benefits provided by Section 11(1)(a).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2026.

Also referred to as

UP Forest Corporation v CIT · 297 ITR 1 SC · section 11 · section 12 · section 12A · section 11(1)(a) · registration mandatory · condition precedent · exemption eligibility · charitable trust registration

Sections most often in play

Section 11 Section 12A Section 12AA Section 12 Section 143(3)Section 147 Section 11(1)(a)Section 12AB

Issues it is cited on

section 12aa(1)(b)section 12a(2)section 11(1)(d)section 11(1)(a)section 11(1)corpus donation registration under section 12a section 12aa section 12a(1)delay in filing appeal section 12a section 12

Judgments citing 12A(1); UP Forest Corporation &Ors. v. CIT

Amateur Roders Club, Mumbai vs. ADIT (E) II(2), Mumbai

In the result, appeal stands allowed in the terms indicated above

ITA 48/MUM/2013[2009-10]Status: DisposedITAT Mumbai15 Jan 2020AY 2009-10

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri S.E. Dastur a/wFor Respondent: Shri S. Michael Jerald

Section 11Section 12ASection 2(15)

…issue is resolved by the appropriate forum. It is settled law that registration under section 12A is one of the most vital conditions for availing of exemption under section 11 and 12. The Apex Court in the case of UP Forest Corporation and another v/s DCIT, 297 ITR 1 (SC) has held that for the purpose of claiming benefit under section 11 and 12, it is imperative that registration under section 12A is a condition precedent. Once the DIT exemption has withdrawn the registration under section 12A by a detailed order it was incumbent upon the A.O. to follow the same, till resolved further. I, therefore, uphold the…

M/S. Vikasa Vividhoddesha Sahakara Sangha Niyamitha, Belthangady vs. Income Tax Officer, Ward- 1, Puttur

In the result, the appeal of the assessee is dismissed

ITA 1424/BANG/2019[2016-17]Status: DisposedITAT Bangalore08 Nov 2019AY 2016-17

Bench: Shri A.K. Garodia, Accounant Member

For Appellant: Shri Sandeep C., C. AFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 18Section 80PSection 80P(2)(a)Section 80P(2)(d)

…Members were in excess of 15% of total regular members and in the light of this factual position, the tribunal in that case in A. Y. 2016 – 17 held that the Judgment of Hon’ble Apex Court rendered in the case of The Citizen Co Operative Society Ltd. vs. ACIT, 297 ITR 1 is applicable in which it was held that if the assessee co operative society is violating the Co Operative Society Act under which it is formed, than such a society cannot be termed as a co operative society meant only for its members and providing credit facilities to its members and then such a society cannot claim the benefit u/s 80P of I T Act.…

M/S. Mayura Credit Co-Operative Society Limited, Bangalore vs. The Income Tax Officer, Ward - 6(2)(2), Bangalore

ITA 1183/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Sept 2019AY 2015-16

Bench: Shri A.K. Garodia, Accounant Member

For Appellant: Shri B. S. Balachandran, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 80P

…0P (2) (a) (i) of I. T. Act by applying sub section (4) of section 80P. 3. Learned AR of the assessee submitted that the lower authorities has followed the judgment of Hon’ble apex court rendered in the case of Citizen Co – Operative Society Limited vs. ACIT, 297 ITR 1. He pointed out that in Para 3.2 of his order, it is noted by CIT (A) that in that case, main reason for denial of deduction by the AO is that the assessee’s activities are in violation of the provisions of Mutually Aided Co-Operative Societies Act, 1995 (MACSA). He submitted that this act is for Andhra Pradesh and the Co-operative Societies Act of…

Shri Sant Sadhu Singh, Hoshiarpur vs. Income Tax Officer, Ward-4, Hoshiarpur

In the result, the assessee’s appeal is dismissed

ITA 763/ASR/2017[2009-10]Status: DisposedITAT Amritsar17 Jul 2019AY 2009-10

Bench: Sh. Sanjay Arorai.T.A. No. 763/Asr/2017 Assessment Year: 2009-10

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Charan Dass (D.R.)

Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 69

…y way of voluntary contributions, is not exempt per se under the Act, but only on being applied for its’ objects in terms of s. 11 and, further, only where such institution is registered as such under the Act (s. 12A; U.P. Forest Corporation v. Dy. CIT [2008] 297 ITR 1 (SC)). Rather, the agriculture produce may be consumed at the Dera, and which perhaps also explains the non-production of Form J. The said decision is thus distinguishable also on facts. 5. I have, in view of the foregoing, no hesitation in upholding the addition of Rs.10 lacs by way of unexplained cash deposits in bank during the year. I decide a…

M/S Sant Baba Bhag Singh Memorial Charitable Society, Jalandhar vs. D.C.I.T, Circle - 1 (Exemption), Chandigarh

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR

Section 115BSection 12ASection 133(6)Section 143(3)Section 68

…under trust would, on application, stand to be exempt u/s. 11 and 12 of the Act. That the said section would not apply in view of 8 Sant Baba Bhag Singh M. C. Society v. Dy. CIT non-registration u/s. 12AA of the Act (U.P. Forest Corporation v. Dy. CIT [2008] 297 ITR 1 (SC)) is a different matter. That, however, would not make the donation/s by it to the assessee- society any less as donations. That is, that DSBBS, a religious trust, was not registered and, thus, its’ income (from property held under trust) liable to be assessed in its’ hands, could not, for that reason, be a ground to disregard its’ donations to…

R.D. Foundation, Ghaziabad vs. ITO (Exemption), Ward, Ghaziabad

In the result, the appeal filed by the assessee is partly

ITA 7877/DEL/2018[2010-11]Status: DisposedITAT Delhi05 Feb 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

For Appellant: DR. RAKESH GUPTA, ADV. & SHFor Respondent: SH. SUNRENDER PAL, SR. DR

Section 10Section 11Section 11(1)(d)Section 12ASection 143(3)

…nstance of the lenders. According to the A.O. since benefit of section 11 and 12 is not available to the assessee trust, such corpus donations become taxable in view of the decision of Hon’ble Supreme Court in the case of U.P. Forest Corporation vs. DCIT 297 ITR 1(SC) as the per decision of Rasipuram Rotary Club Trust vs. ITO ITA No. 45/MDS/2015 (supra). Accordingly ne said amount of Rs. 1,63,00,000/- was brought to the tax by A.O. and which addition was confirmed by C1T(A). 5.3 Ld. Counsel for the assessee submitted that the said amount aggregating to Rs. 1,63,00,000/- was not received during the year…

Bank of India Retired Employees Medical Assistance Trust, Mumbai vs. ITO (E) - 1(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 6469/MUM/2016[2012-13]Status: DisposedITAT Mumbai11 Jul 2018AY 2012-13

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm Bank Of India Retired Employees Ito(E)-1(1), Mumbai. Medical Assistance Trust, C-5, G बिधम/ Block Star House, Bandra Kurla Vs. Complex, Bandra (E), Mumbai- 400051. स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabtb3373J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri. Vijay MehtaFor Respondent: Shri. Suman Kumar, D.R

Section 11(1)(d)Section 12ASection 143(2)Section 143(3)

…the Act. The A.O while concluding as hereinabove, that registration under Sec. 12A was a condition precedent for availing of benefit of Sec. 11 and Sec. 12, relied on the judgment of the Hon‟ble Supreme Court in the case of UP Forest Corpn. Vs. Dy. CIT (2008) 297 ITR 1 (SC). It was thus held by the A.O that as the assessee was declined registration under Sec. 12A and was thus not enjoying the status of a registered trust, therefore, the provisions of Sec.11(1)(d) would not be applicable in its case and the amount of Rs. 2,30,00,000/- received towards corpus from Bank of India would be liable to be added back to i…

Tilla Baba Farid Religious & Charitable Society, Faridkot vs. The Income Tax Officer(Exemptions), Amritsar

In the result, the assessee’s appeal is allowed for statistical purposes, and the Revenue’s appeal is dismissed

ITA 621/ASR/2015[2012-13]Status: DisposedITAT Amritsar20 Apr 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 621/(Asr)/2015 Assessment Year: 2012-13

For Appellant: Sh. S. K. Kataria (Adv.)For Respondent: Sh. Rajeev Gubgotra (D.R.)

Section 10Section 11Section 12ASection 12A(2)Section 143(3)Section 271(1)(c)Section 32Section 32(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 621/(Asr)/2015 Assessment Year: 2012-13 Tilla Baba Farid Religious & Vs. I. T. O. (Exemptions), Charitable Society, Ward, Amritsar Harinder Nagar, Faridkot [PAN: AABTT 7895H] (Appellant) (Respondent) I.T.A. No. 91/(Asr)/2017 Assessment Year: 2012-13 I. T. O. (Exemptions), Vs. Tilla Baba Farid Religious & Ward, Amritsar Charitable Society, Harinder Nagar, Faridkot [PAN: AABTT 7895H] (Appellant) (Respondent) Appellant by : Sh. S. K. Kataria (Adv.)…

Income Tax Officer (Exemptions), Jalandhar vs. Dr Shyam Lal Thapar Nursing Home, Moga

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

…ication made on or after the 1st day of June, 2007;’ (emphasis, ours) The matter admits of no other view in view of the express provision of the Act and, in fact, stands settled by the Apex Court per its’ decision in UP Forest Corporation & Ors. v. CIT [2008] 297 ITR 1 (SC), extensively relied upon by the Commissioner of Income Tax (Appeals)-4 Ludhiana (‘CIT(A)’, for short). The assessee’s only prayer before us, relying on the decision in Shree Bhanushali Mitra Mandal Trust v. ITO [2016] 47 CCH 0197 (Ahd), is that as it has since been granted registration (i.e., on 20.01.2014 / copy on record), the assessment, se…

M/S Shyma Lal Thapar Foundation, Moga vs. The Income Tax Officerii, Moga

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

M/S. Shyam Lal Thapar Foundation, Moga vs. The Income Tax Officer_II, Moga

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 644/ASR/2013[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

Langar Committee Hanuman Mandir, Malerkotla vs. Income Tax Officer, (Examption), Jalandhar

In the result, the assessee’s appeal is disposed on the aforesaid terms

ITA 516/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Mar 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. Subhash Jain & Kartik Jain (C As)For Respondent: Sh. S.S. Negi (DR)

Section 10Section 143(3)Section 2(24)(iia)

…mption u/s. 11 on application. Two, the assessee is not entitled to exemption u/s. 11 in-as-much as it is admittedly not registered u/s. 12AA of the Act, which issue stands settled by the decision by the Apex Court in U.P. Forest Corporation v. Dy. CIT [2008] 297 ITR 1 (SC). In this regard, it may relevant to state that it is the correct legal position that is relevant, and not the view that the parties may take of their rights in the matter (CIT v. C. Parakh & Co. (India) Ltd. [1956] 29 ITR 661 (SC))(also refer Kedarnath Jute Mfg. Co. Ltd. v. CIT [1971] 82 ITR 363 (SC)). That apart, it may be appreciated that no…

Sreema Mahila Samity, Nadia vs. D.C.I.T., Circle-Nadia, Nadia

In the result, the appeal of the assessee is dismissed

ITA 2826/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Oct 2017AY 2009-2010

For Appellant: S/Shri K.M. Roy &For Respondent: Shri Sallong Yaden, Addl.CIT, ld.Sr.DR

Section 12ASection 143(2)Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA Before: Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 2826/Kol/2013 Assessment Year: 2009-10 Sreema Mahila Samity PAN: AAAAS4589H. Appellant Vs Deputy Commissioner of Income-tax, Circle-Nadia. Respondent For the Appellant : S/Shri K.M. Roy & P.S. Gupta, ld.ARs,ADvocate For the Respondent : Shri Sallong Yaden, Addl.CIT, ld.Sr.DR Date of hearing : 26-07-2017 Date of pronouncement : 13-10-2017 ORDER Shri S.S.Viswanethra Ravi, JM: This appeal by Assessee is arising out of order dated 17-10- 2013 of CI…

Bank of India Retired Employess Medical Assistance Scheme, Mumbai vs. CIT (E), Mumbai

In the result, appeal of the assessee in ITA No

ITA 3249/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jan 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3249/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Bank Of India Retired Commissioner Of Income बनाम/ Employees Medical Tax (Exemptions), V. Assistance Scheme, Piramal Chambers, Star House, C-5, 6 Th Floor, Lalbaug, G Block, Bandra Kurla Mumbai – 400 012. Complex, Bandra (E), Mumbai – 400 051. "थायी लेखा सं./Pan : Aabtb3373J (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Manjunatha Swamy

Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…s. 11 of the I.T. Act 1961 and the assessment was completed accordingly. However, the Assessing Officer has erroneously allowed the corpus donation of Rs.1,90,00,000/- u/s 11(1)(d) of the I.T. Act 1961. In the case of U.P. Forest Corporation v/s Dy. CIT(2008) 297 ITR 1 (SC) the Hon'ble Supreme Court has held that ITA 3249/Mum/2016 4 registration u/s.12A is a condition precedent for availing the benefit of Sec 11 & 12 of the Act, unless or until the institution is registered u/s. 12A of the I.T. Act 1961. 4. Further, it is observed that the Trust has received interest income of Rs.1,46,32,985/-. As against the a…

M/S. Hero'S Education and Welfare Society, Bhopal vs. The ACIT 3(1), Bhopal

In the result, the appeal is partly allowed

ITA 232/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 68

…esentative of the assessee further supported his view by placing reliance in the case of Jat Education Society vs. Dy. CIT, (2011) 47 SOT 35 (Del), CIT vs. Children’s Education Society,(2013) 358 ITR 373 (Karnataka), U.P. Forest Corpn. Vs. Dy. CIT, (2008) 297 ITR 1 ( S.C.), Birla Vidya Vihar Trust, 135 ITR 144. The Ld. Authorized Representative of the assessee further submitted that the use of the phrase “solely” I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCIETY, BHOPAL. Page 9 of 29 qualifies the words not for the purpose of profit. As per Section, the Institution shall be for edu…

ITO, Hassan vs. M/S Vokkaligara Sangha, Belur

In the result, Revenue’s appeals for Assessment Years 2005-06 to 2009-10 are treated as partly allowed for statistical purposes

ITA 281/BANG/2014[2005-06]Status: DisposedITAT Bangalore14 Aug 2015AY 2005-06

Bench: Shri Vijaypal Rao & Shri Jason P. Boaz

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri V. Srinivasan, C.A

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(24)(iia)

…that any voluntary contribution received by Trust (whether towards capital or revenue account) is income of the Trust as per section 2(24)(iia) of the Act. 3. The CIT (Appeals) erred in allowing the relief overlooking the decision of Hon'ble Supreme Court in 297 ITR 1, as per which benefit of section 11 & 12 will not be available to the Trust, once it is not registered under Section 12AA of the Act. 4. For these and such other grounds that may be urged at the time of hearing, the order of the CIT (Appeals) be set aside and that of the Assessing Officer be restored.” 4. Ground No.4 (supra), raised by Revenue is g…