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“Section 12(1)”

Section References (mined)Section 12Section 12(1)56 judgments

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

ITA 7890/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

treat the application of the assessee u/s 12A(1)(ac)(iii) of the Act in place of section 12(1)(ac(ii) of the Act Act in place of section 12(1)(ac(ii) of the Act for consider considering the same on merit and pass order in accordance with ... regular registration under the prescribed for filing application for regular registration under the prescribed for filing application for regular registration under the section 12(1)(ac)(iii) of the Act. section 12(1)(ac)(iii) of the Act. The assessee claimed to have The assessee claimed to have made application

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

ITA 7889/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

treat the application of the assessee u/s 12A(1)(ac)(iii) of the Act in place of section 12(1)(ac(ii) of the Act Act in place of section 12(1)(ac(ii) of the Act for consider considering the same on merit and pass order in accordance with ... regular registration under the prescribed for filing application for regular registration under the prescribed for filing application for regular registration under the section 12(1)(ac)(iii) of the Act. section 12(1)(ac)(iii) of the Act. The assessee claimed to have The assessee claimed to have made application

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

ITA 589/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR, JM, आयकरअपील सं. / ITA Nos.588 & 589/JPR/2025 निर्धारणवर्ष / AssessmentYear :2024-25 | D.S. Foundation | बनाम | CIT Exemption | |------------------------------------|------|---------------| | Office No. 20 Shrinath Mall, | Vs. | Jaipur | | Near Bajrang Garh Krishna Ganj, | | | | Ajmer | | | | स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AAETD 3273 C | | | | अपीलार्थी / Appellant | | प्रत्यर्थी / Respondent | निधर्धारित

For Appellant: NoneFor Respondent: Sh. Rajesh Ojha, CIT
Section 12(1)Section 12(1)(ac)Section 12A

with the department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. 8.The rejection of provisional registration granted under section 12 ... principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 12(1)(ac)(vi) as the objectives of the trust are social welfare, helping needy, general public utility etc. 9.No opportunity of being heard was granted

D. S. FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

The appeals are dismissed

ITA 588/JPR/2025[2024-25]Status: HeardITAT Jaipur23 Dec 2025AY 2024-25

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: NoneFor Respondent: Sh. Rajesh Ojha, CIT
Section 12(1)Section 12(1)(ac)Section 12A

with the department. 7. It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. 8.The rejection of provisional registration granted under section 12 ... principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner Exemption and grant us the registration under section 12(1)(ac)(vi) as the objectives of the trust are social welfare, helping needy, general public utility etc. 9.No opportunity of being heard was granted

NARAYANI SIDDHAR PEEDAM CHARITABLE TRUST,VELLORE vs. DDIT (EXEMPTIONS-III), CHENNAI

In the result, the appeal filed by the assessee is partly-\nallowed for statistical purposes

ITA 1532/CHNY/2025[2011-12]Status: DisposedITAT Chennai26 Nov 2025AY 2011-12
Section 115BSection 12ASection 143(2)Section 143(3)Section 80G(5)(vi)

{ "clean_text": "आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई\nIN THE INCOME TAX APPELLATE TRIBUNAL\n'A' BENCH, CHENNAI\nश्री जॉर्ज

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

ITA 2799/PUN/2024[2012-13]Status: DisposedITAT Pune18 Jun 2025AY 2012-13
For Appellant: \nShri Abhay Shastri & Jasraj SutarFor Respondent: \nShri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

{ "clean_text": "आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE

DHARMBHASKAR RASHTRASANT SHRIPACHLEGAVKAR MAHARJ PRATISHTAN,PUNE vs. EXEMPTION WARD 1(2), PUNE, PUNE

In the result, both the appeals of the assessee in ITA No

ITA 2736/PUN/2024[2011-12]Status: DisposedITAT Pune18 Jun 2025AY 2011-12
For Appellant: \nShri Abhay Shastri & Jasraj SutarFor Respondent: \nShri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

{ "clean_text": "आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में ।\nIN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

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

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025
For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

Refer Page no. 95\nof PB) and this registration was effective upto AY 2021-22.\n\n3. After insertion of clause (AC) in section 12(1) of the Act, the registration of the\nsociety was renewed from AY 2022-23 to AY 2026-27 vide registration dated 24-09-\n2021

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

Authority shows that the assessee is authorised to carry out its activities with great autonomy and without any interference by the State Government. ● Section 12(1) of the Act, which lays down the various functions of the assessee for the purpose of development of the Mumbai Metropolitan Region, does

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

Authority shows that the assessee is authorised to carry out its activities with great autonomy and without any interference by the State Government. ● Section 12(1) of the Act, which lays down the various functions of the assessee for the purpose of development of the Mumbai Metropolitan Region, does

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

ITA 189/DDN/2024[2013-14]Status: DisposedITAT Dehradun27 May 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

succeed. Hence, these appeals are here. 4. The Ld. Authorized Representative (AR) submitted that the proviso to section 12(1)(b) of the Act read with Rule 12(2) of the Income Tax Rules mandated filing of the audit report in Form 10B electronically. It was contended that there ... time limit prescribed for filing the ITR and the audit report in Form 10B. The Ld. AR further submitted that the section 12(1)(ba) of the Act was brought in the Statute from 01.04.2018. The section 12(1)(ba) of the Act, for the first time, prescribes the date

RAJPUT PANCHAYAT DHARMSHALA,HARIDWAR, UTTRAKHAND vs. ITO (EXEMPTION) DEHRADUN, DEHRADUN

In the result, both appeals of the assessee are allowed as above

ITA 186/DDN/2024[2014-15]Status: DisposedITAT Dehradun27 May 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 12(1)(b)Section 12(1)(ba)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)Section 154

succeed. Hence, these appeals are here. 4. The Ld. Authorized Representative (AR) submitted that the proviso to section 12(1)(b) of the Act read with Rule 12(2) of the Income Tax Rules mandated filing of the audit report in Form 10B electronically. It was contended that there ... time limit prescribed for filing the ITR and the audit report in Form 10B. The Ld. AR further submitted that the section 12(1)(ba) of the Act was brought in the Statute from 01.04.2018. The section 12(1)(ba) of the Act, for the first time, prescribes the date

THARWANI & GURNANI FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical\npurposes

ITA 332/JPR/2025[2023-24]Status: DisposedITAT Jaipur27 May 2025AY 2023-24
For Appellant: Shri Satish Shivnani, CAFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12(1)Section 12ASection 80G

nprinciple of natural justice.\n7) It is humbly requested before your honour that the\ncommissioner Exemption has wrongly rejected the registration\ngranted under section 12(1) (ac)(vi) filled under section and it is\nfurther requested to kindly quash the order passed by CIT\nExemption.\n8) It is humbly requested

THARWANI & GURNANI FOUNDATION,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical\npurposes

ITA 331/JPR/2025[2023-24]Status: DisposedITAT Jaipur27 May 2025AY 2023-24
For Appellant: Shri Satish Shivnani, CAFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12(1)Section 12ASection 80G

JAIPUR\n7) It is humbly requested before your honour that the\ncommissioner Exemption has wrongly rejected the registration\ngranted under section 12(1) (ac)(vi) filled under section and it is\nfurther requested to kindly quash the order passed by CIT\nExemption.\n8) It is humbly requested that the assessee

HALDIRAM CHARITABLE SOCIETY,DELHI vs. INCOME TAX OFFICER, EXEMPTION 1(2), DELHI

Appeal is allowed

ITA 2459/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi26 May 2025
Section 11Section 11(1)Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL,\nDELHI BENCH: “SMC” NEW DELHI\nBEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER

SAIDATTAVIKAS SAIDHAM CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 369/JPR/2025[2024-25]Status: DisposedITAT Jaipur08 May 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 368 & 369/JPR/2025 u/s 12AB and 80G of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Saidatta Vikas Saidham Charitable Trust Khata No. 283 New, 283 Old, 283 Khasra No.2279 & 2280, Pushkar, Ajmer 305 001 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABGTS 4072 D अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None राजस्व की ओरसे / Revenue by: Shri Rajesh Ojha, CIT-DR सुनवाई की तारीख/Date of H

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12(1)Section 12(1)(ac)Section 12ASection 80G

with the department. 6) It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. The cancellation of provisional registration is not just ... assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 7) The rejection of provisional registration granted under section 12(1) (ac)(vi) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner

SAIDATTAVIKAS SAIDHAM CHARITABLE TRUST,AJMER vs. CIT EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 368/JPR/2025[2024-25]Status: DisposedITAT Jaipur08 May 2025AY 2024-25

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA No. 368 & 369/JPR/2025 u/s 12AB and 80G of the Act निर्धारणवर्ष / AssessmentYear : 2024-25 Saidatta Vikas Saidham Charitable Trust बनाम | The CIT-Exemption, Khata No. 283 New, 283 Old, 283 Khasra Vs. Jaipur. No.2279 & 2280, Pushkar, Ajmer 305 001 स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABGTS 4072 D अपीलार्थी / Appellant निर्धारिती की ओरसे / Assesseeby : None प्रत्यर्थी / Respondent राजस्व की ओरसे /

For Appellant: NoneFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 12(1)Section 12(1)(ac)Section 12ASection 80G

with the department. 6) It is humbly requested that the Commissioner Exemption has wrongly cancelled the provisional registration granted to the assessee under section 12(1)(ac)(vi), it is further requested that the cancellation of provisional registration was not valid. The cancellation of provisional registration is not just ... assessee before cancellation of provisional registration, this is beyond the principle of natural justice. 7) The rejection of provisional registration granted under section 12(1) (ac)(vi) to the assessee is clear violation of principle of natural justice, therefore it is humbly requested to quash the order passed by Commissioner

SATYENDRANATH BOSE EDUCATIONAL & SOCIAL WELFARE TRUST,KOLKATA vs. WARD 1(3), EXEMPT, KOLKATA

In the result, appeal of the assessee is allowed

ITA 2339/KOL/2024[2018-19]Status: DisposedITAT Kolkata25 Apr 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaआयकर अपील सं/Ita No.2339/Kol/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Satyendranath Bose Educational Vs Ward-1(3), Exemption, Kolkata & Social Welfare Trust, 19/2/5, Amar Chakraborthy Rd. Ac Road Khagra, Berhampur-742103 Pan No. : Aaots 9288 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Siddharth Agarwal, Advocate राजस्व की ओर से /Revenue By : Shri Altaf Husssain, Addl.Cit-Sr. Dr सुनवाई की तारीख / Date Of Hearing : 25/02/2025 घोषणा की तारीख/Date Of Pronouncement : 25/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 24.09.2024, For The Assessment Year 2018-2019 On The Following Grounds Of Appeal :- 1. That The Order Passed By The Ld. Cit (Appeals), Nfac, U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Contrary To The Law & Facts Of The Case. 2. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming The Action Of Ao Denying The Benefit Of Exemption Claimed U/S 10(23C) (Iiiad) Of The Act. 3. For That On The Facts & In The Circumstances Of The Case, The Lower Authorities Failed To Correctly Appreciate That The Assessee Was Indeed Maintaining & Aiding Education Institutions & It Existed Solely For Educational Purposes Without Any Motive For Profit & Since Its Annual Receipts Did Not Exceed The Limit Of Rs.1 Crores, It Had Rightly Claimed Exemption U/S 10(23C) (Iiiad) Of The Act.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Altaf Husssain, Addl.CIT-Sr. DR
Section 10Section 250

cannot ipso facto lead to conclusion that it cannot be considered to be corpus contribution. It is true that in terms of Section 12(1) read with Section 11(1)(d) of the Act, what is not includible in the total income of a charitable institution is the receipt

A P E A AND O E W FUND TRUST,HYDERABAD vs. DCIT., EXEMPTION CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 41/HYD/2025[2018-19]Status: DisposedITAT Hyderabad22 Apr 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri P. MuraliMohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 11(1)(a)Section 12(1)Section 143(3)Section 154Section 161

income of the assessee. In this regard, the Ld. AR invited our attention to section 11(1)(a) of the Act and section 12(1) of the Act and submitted that, the income which is derived from the property held under trust or any voluntary contribution received by trust ... nature of contribution received by the trust, which in the opinion of the revenue authority is not voluntary. As per the mandate of section 12(1), any contribution which is voluntary, can only be treated as income in the hands of the assessee. As the Ld. AO contended that

SANT SHIROMANI SWAMI LILASHAH TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

The appeals of the assessee are allowed for statistical purposes

ITA 64/AHD/2025[NA]Status: DisposedITAT Ahmedabad18 Mar 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.63/Ahd/2025 & 64/Ahd/2025 िनधा"रण वष" /Assessment Year : - Sant Shiromani Swami The Cit (Exemption) बनाम/ Lilashah Trust Ahmedabad – 380 015 V/S. Deesa, Disa Bazar S.O. Deesa Banaskantha – 385 535 "थायी लेखा सं./Pan: Abcts 9755 P अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Ms. Urjita Shah, Ca Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 17 /03/2025 घोषणा की तारीख /Date Of Pronouncement: 18 /03/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Are Two Separate Appeals Filed By The Assessee Relating To Registration Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) & Approval Under Section 80G(5) Of The Act. Since Both The Appeals Involve Common Facts & Issues, For The Sake Of Convenience, They Are Disposed Of By This Common Order.

For Appellant: Ms. Urjita Shah, CAFor Respondent: Shri R.N. Dsouza, CIT-DR
Section 12(1)Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ “ए“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD सु"ी सुिच"ा का"ले

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