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“registration under section 12A”

Charitable TrustsSection 12ASection 12A2,527 judgments

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8730/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

facts and in law in rejecting the application of the assessee for approval under section 80G(5)(ii) merely on the ground that registration under section 12A was rejected, without independently examining the merits of the application under section 80G, and by holding that no separate notice or consideration

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8729/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

facts and in law in rejecting the application of the assessee for approval under section 80G(5)(ii) merely on the ground that registration under section 12A was rejected, without independently examining the merits of the application under section 80G, and by holding that no separate notice or consideration

MAHA ACADAMY OF PEDIATRIC NEUROLOGY,NAGPUR vs. CIT(EXEMPTION), PUNE

In the result, appeal filed by the assessee stands allowed

ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12Section 12ASection 12A(1)(ac)

rejection of registration is not justified. Accordingly, the impugned order is set aside and the Ld. CIT(E) is directed to grant registration under section 12A of the Act w.e.f. 01.04.2024 expeditiously. 7. In the result, appeal filed by the assessee stands allowed. Order pronounced on 26.03.2026 under Rule

UNICOM FOUNDATION,JALANDHAR vs. ITO EXEMPTION, JALANDHAR

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

ITA 605/ASR/2025[2025-26]Status: DisposedITAT Amritsar17 Mar 2026AY 2025-26

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 605 & 29/Asr/2025 Assessment Year: N/A Unicom Foundation, Sco, 4, 1St Vs. Cit (Exemption), Floor, Puda Complex Near Chandigarh. Dainik Bhasker Office, Jalandhar, Punjab. [Pan:-Aaaau8979M] (Respondent) (Appellant) Appellant By Sh. J.S. Bhasin, Adv. Mrs. Namita Pandey, Cit Dr. Respondent By Date Of Hearing 16.03.2026 Date Of Pronouncement 17.03.2026

Section 11Section 12ASection 12A(1)(ac)

same facts were prejudicially used against the Appellant. 7. That the Ld. CIT (E) failed to appreciate that at the stage of registration under section 12A, only the genuineness of activities and objects is to be verified, and the Appellant had clearly demonstrated both through documents and actions. 8. That

UNI COM FOUNDATION,JALANDHAR vs. CIT (EXEMPTION), CHANDIGARH

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

ITA 29/ASR/2025[2024-25]Status: DisposedITAT Amritsar17 Mar 2026AY 2024-25

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 605 & 29/Asr/2025 Assessment Year: N/A Unicom Foundation, Sco, 4, 1St Vs. Cit (Exemption), Floor, Puda Complex Near Chandigarh. Dainik Bhasker Office, Jalandhar, Punjab. [Pan:-Aaaau8979M] (Respondent) (Appellant) Appellant By Sh. J.S. Bhasin, Adv. Mrs. Namita Pandey, Cit Dr. Respondent By Date Of Hearing 16.03.2026 Date Of Pronouncement 17.03.2026

Section 11Section 12ASection 12A(1)(ac)

same facts were prejudicially used against the Appellant. 7. That the Ld. CIT (E) failed to appreciate that at the stage of registration under section 12A, only the genuineness of activities and objects is to be verified, and the Appellant had clearly demonstrated both through documents and actions. 8. That

GYAN ADHAR WELFARE SOCIETY,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

In the result, both the appeals of the assessee in ITA Nos

ITA 5631/DEL/2025[2025-26]Status: DisposedITAT Delhi13 Mar 2026AY 2025-26

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 11Section 12ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER And SHRI

GYAN ADHAR WELFARE SOCIETY,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

In the result, both the appeals of the assessee in ITA Nos

ITA 5630/DEL/2025[2025-26]Status: DisposedITAT Delhi13 Mar 2026AY 2025-26

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 11Section 12ASection 80G

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER And SHRI

ROONGTA WELFARE FOUNDATION,SURAT vs. CIT(EXEMPTION),AHEMDABAD, AHEMDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 228/AHD/2026[NA]Status: DisposedITAT Ahmedabad12 Mar 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 10Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

High Court in the case of CIT (Exemptions) vs. Shree Tapeshwar Hanumanji Bajrang Charity Trust (122 taxmann.com 98), wherein it was held that registration under section 12A is a prerequisite for grant of approval under section 80G. 5. The Ld. CIT(Exemptions) further observed that the assessee did not hold ... this finding recorded by the Ld. CIT(Exemptions) is factually incorrect. The learned counsel submitted that the assessee trust had been granted provisional registration under section 12A of the Act in Form No. 10AC and the same was valid at the time of filing the application in Form No. 10AB

ST. MARYS CHURCH SOCIETY,BALAPUR TALODHY NAGBHID CHANDRAPUR DISTRICT (M.S.) vs. ITO WARD-3, EXEMPTION,, NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

ITA 604/NAG/2024[2024-25]Status: DisposedITAT Nagpur12 Mar 2026AY 2024-25
Section 12ASection 254(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“NAGPUR\" BENCH, NAGPUR\nBEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &\nSHRI KHETTRA

HARVEST MISSION FOR CHRIST IN INDIA,DR. DALALS COMPOUND KATOL ROAD NEAR MSEB BUILDING vs. ITO WARD-1, EXAMPTION,, NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

ITA 603/NAG/2024[2024-25]Status: DisposedITAT Nagpur12 Mar 2026AY 2024-25
Section 12ASection 254(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“NAGPUR\" BENCH, NAGPUR\nBEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &\nSHRI KHETTRA

ASHA NIKETAN CHURCH SOCIETY,DORLA VILLAGE WASA POST ANAND NAGAR GADCHIROLI M.S vs. ITO WARD-3, EXEMPTION, , NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

ITA 602/NAG/2024[2024-25]Status: DisposedITAT Nagpur12 Mar 2026AY 2024-25
Section 12ASection 254(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“NAGPUR\" BENCH, NAGPUR\nBEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &\nSHRI KHETTRA

C. S. C. EDUCATION SOCIETY,GONDPIPRI, CHANDRAPUR DIST (M.S.) vs. ITO WARD-3(EXEMPTION), NAGPUR

In the result, the grounds of appeal\nraised by the assessee are allowed for statistical purposes

ITA 601/NAG/2024[2024-25]Status: DisposedITAT Nagpur12 Mar 2026AY 2024-25
Section 12ASection 254(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“NAGPUR\" BENCH, NAGPUR\nBEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &\nSHRI KHETTRA

ACHARYA MAHAMANDLESHWAR SWAMI GANESHANAND MAHARAJ DHARMARTH TRUST,JIND vs. CIT(EXEMPTION), ROHTAK

In the result the appeal of the assessee ITA No

ITA 3707/DEL/2025[2025-26]Status: DisposedITAT Delhi12 Mar 2026AY 2025-26

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2025-26 Acharya Mahamandleshwar Vs Commissioner Of Income Swami Ganeshanand Maharaj Tax(Exemption), Dharmarth Trust, Uchana Chandigargh-160002 Kalan, Jind (Haryana), 126115 (Appellant) (Respondent) Pan No. Ajrpr1014K

Section 12ASection 80GSection 80G(5)Section 80G(5)(iv)

under section 80G(5)(iv)(B) of the Act. The ld. CIT(E) held that the assessee was granted registration under section 12A as religious entity and the object as mentioned in Form 10AB, the assessee has Acharya Mahamandleshwar Swami Ganeshanand Maharaj Dharmarth Trust mention religious and education entity

MIFTAHUL ULOOM EDUCATIONAL & SOCIAL WELFARE SOCIETY SALAMATNAGAR,SALAMATNAGAR , KITTUR GURUWAR PETE KITTUR ,KITTUR vs. CIT(EXEMPTIONS) BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2516/BANG/2025[2025-26]Status: DisposedITAT Bangalore11 Mar 2026AY 2025-26

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2025-26

For Appellant: Shri Mohammed Rafiq Kuradgi, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 12A

assessee, a society, is engaged in activities for the welfare of backward communities. The assessee had earlier filed an application seeking provisional registration under section 12A of the Act, which was duly granted by the department. Subsequently, the assessee filed an application in Form 10AB seeking regular registration under section ... case. He submitted that the assessee is a society working for the welfare of backward communities and had already been granted provisional registration under section 12A of the Act. Therefore, the present application filed in Form 10AB was only for grant of regular registration. 6.2 The Ld. AR further submitted

THE BOMBAY HINDU BURNING AND BURIAL GROUNDS COMMITTEE,MUMBAI vs. ITO EXE WARD 2(4), MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose

ITA 9324/MUM/2025[2018-19]Status: DisposedITAT Mumbai11 Mar 2026AY 2018-19

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

MICRO FINANCE INDUSTRY NETWORK,GURGAON vs. CIT(E), CHANDIGARH

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

ITA 5879/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026
Section 12ASection 12A(1)(ac)Section 80G

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCHES : G : NEW DELHI\nBEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER\nAND

MICRO FINANCE INDUSTRY NETWORK,GURGAON vs. CIT(E), CHANDIGARH

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

ITA 5878/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026
Section 12ASection 12A(1)(ac)Section 80G

nCIT(A)\n5.\nDR\nAsstt. Registrar, ITAT, New Delhi", "summary": { "facts": "The assessee, M/s Micro Finance Industry Network, filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The Ld. CIT(E) rejected the application, leading to the present appeal. The assessee claimed

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “C”: NEW DELHI\nBEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER\nAND\nSHRI

SWAMI SHANKRA NAND DHARMARTH TRUST, BARNALA,BARNALA, PUNJAB vs. THE CIT(EXEMPTIONS), CHANDIGARH, CHANDIGARH

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 1582/CHANDI/2025[2026-2027]Status: DisposedITAT Chandigarh10 Mar 2026AY 2026-2027

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1582/Chd/2025 "नधा"रण वष" / Assessment Year : 2026-27 Swami Shankra Nand The Cit बनाम Dharmarth Trust, (Exemptions), Luxmi Kunj, B-Ii-151, Chandigarh Vs. Sadar Bazar, Barnala 148101 "थायी लेखा सं./Pan No: Aaats7240Q अपीलाथ"/Appellant ""यथ"/Respondent (Physical Hearing) "नधा"रती क" ओर से/Assessee By : Sh. Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Dr. Vivek Aggarwal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 10.03.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 10.03.2026 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 12.11.2025 Passed By Ld. Commissioner Of Income Tax, Exemptions, Chandigarh 2. Grounds Of Appeal, As Raised By The Assessee Are Reproduced As Under:

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Dr. Vivek Aggarwal, CIT DR
Section 12ASection 12A(1)(ac)

आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

ITA 2521/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

Section 12ASection 12A(1)(ac)Section 80G

vide CBDT Circular No.7/2024 dated 25-04-2024. Thus, the assessee- trust filed application in Form No.10AB on 27-03-2025 for final registration under section 12A(1)(ac)(iii) of the Act, but after six months of granting Provisional registration in Form 10AC, as the assessee trust not commenced

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