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“Section 12(1)(ba)”

Section References (mined)Section 12Section 12(1)(ba)4 judgments

The decision most relied on for Section 12(1)(ba) is ITO v. Debendra and Rohini Memorial Trust (153 Taxmann.com 687), cited in 11 judgments on BharatTax.

Leading authorities on Section 12(1)(ba)

ITO v. Debendra and Rohini Memorial Trust
153 Taxmann.com 687 · 2023 · ITAT
11
citing judgments

A trust registered under section 12AA can avail the benefit of exemption under section 11 if its return of income is filed within the time allowed under section 139. Even if filed belatedly under section 139(4A) but before the last day of filing a belated return under section 139(5), it should be treated as due compliance with section 12A(1)(ba), entitling the assessee to exemption under section 11.

Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer
150 Taxmann.com 361 · 2023 · ITAT
10
citing judgments

An assessee filing its income tax return within the time prescribed under Section 139(4) is eligible for the benefits of Sections 11 and 12, and these benefits cannot be denied by invoking Section 12A(1)(ba).

Judgments citing Section 12(1)(ba)

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

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 ... prescribed any time limit for filing the ITR and the audit report in Form 10B before the amendment brought in section 12(1)(ba) of the Act from 01.04.2018, which is also well evident from the CBDT Clarification dated 23.04.2019. Accordingly, we hold that there was no delay in filing

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

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 ... prescribed any time limit for filing the ITR and the audit report in Form 10B before the amendment brought in section 12(1)(ba) of the Act from 01.04.2018, which is also well evident from the CBDT Clarification dated 23.04.2019. Accordingly, we hold that there was no delay in filing

M/S. Seth B D Goyal Charitable Trust, Kolkata vs. I.T.O. Ward - 1(3), Exemption, Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2267/KOL/2024[2020-2021]Status: DisposedITAT Kolkata04 Apr 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 11Section 143(1)Section 143(1)(a)Section 250

verified I.T.A. No.: 2267/KOL/2024 Assessment Year: 2020-21 M/s. Seth B D Goyal Charitable Trust. when we refer to the amendment brought in section 12(1)(ba) which now incorporates the time allowed in sub-section (1) or sub-section (4) of section 139 for the purpose of compliance

Onkar Society for Engineering & Technological, Kolkata vs. ACIT, Cir. 2, Durgapur

In the result, the appeal of the assessee is allowed

ITA 815/KOL/2024[2018-19]Status: DisposedITAT Kolkata26 Aug 2024AY 2018-19

Bench: Shri Sanjay Gargshri Rakesh Mishra

Section 11Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(3)Section 263

trust registered u/s. 12AA of the Act. Clarification given by the CBDT instruction gets verified when we refer to the amendment brought in section 12(1)(ba) which now incorporates the time allowed in sub-section (1) or sub-section (4) of section 139 for the purpose of compliance