“registration under section 12A”

Charitable TrustsSection 12ASection 12A2,527 judgments

The decision most relied on for registration under section 12A is ACIT v. Surat City Gymkhana (300 ITR 214), cited in 125 judgments on BharatTax.

Leading authorities on registration under section 12A

ACIT v. Surat City Gymkhana

300 ITR 214 · 2008 · Supreme Court

125

citing judgments

Once an institution receives registration under Section 12AA, the Assessing Officer must compute its income as per Section 11, focusing only on the application of income and not re-examining the charitable nature of its activities. The Supreme Court also clarified the meaning and scope of 'general public utility' under Section 2(15).

Ananda Social and Educational Trust v. CIT

426 ITR 340 · 2020 · Supreme Court

116

citing judgments

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

Ahmedabad Urban Development Authority v. ACIT

396 ITR 323 · 2017 · High Court

108

citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

CIT v. Gujarat Maritime Board

295 ITR 561 · 2007 · Supreme Court

citing judgments

A statutory corporation undertaking activities that generate income qualifies as a charitable entity under Section 2(15) if its dominant object is general public utility and it is legally obligated to apply its income solely for that purpose, even if the activities appear to be in the nature of trade or business. Such an entity is entitled to registration under Section 12A and exemptions under Section 11.

CIT v. Dawoodi Bohra Jamat

364 ITR 31 · 2014 · Supreme Court

citing judgments

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

CIT v. Ahmedabad Rana Caste Association

140 ITR 1 · 1983 · Supreme Court

citing judgments

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

CIT v. Parma Nand

268 ITR 172 · 2004 · High Court

citing judgments

Whether there was sufficient cause for delay in making applications for registration under section 12A and 80G is always a question of fact, and contumacious conduct by the assessee must be established for levying penalty under section 271C for non-deduction of TDS.

Barendra Prasad Ray v. ITO

129 ITR 295 · 1981 · Supreme Court

citing judgments

When determining if an activity serves charitable purposes for tax exemption, the primary consideration is whether its predominant object is to make a profit or to carry out charitable activities.

Judgments citing registration under section 12A

Shree Jagvallabh Parshwanath Bhatha Ghar Trust, Paldi, Ahmedabad vs. CIT(Exemption), Ahmedabad

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

ITA 1153/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad03 Sept 2025

Bench: Ms. Suchitra Kamble (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Sammit Jain & Shri Saiyam Shah, ARsFor Respondent: Shri Sher Singh, CIT-D.R

Section 115TSection 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Ahmedabad, has erred in law and facts by rejecting the application in Form No.10AB u/s.12A(1)(ac)(iii) of the Act, for the Registration under Section 12A of the Act and therefore your Honors are requested to direct the CIT (Exemption) to grant registration under Section 12A

Fatima Convent Association, Warangal vs. CIT (Exemptions), Hyderabad

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

ITA 918/HYD/2025[2023-24]Status: DisposedITAT Hyderabad03 Sept 2025AY 2023-24

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri K.A. Sai Prasad, AdvocateFor Respondent: Ms. U. Mini Chandran, CIT-DR

Section 12A

आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रविश सूद, न् याययक

Dr Hukamchand Bharill Foundation, Mumbai vs. Commissioner of Income Tax Exemption, Mumbai

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

ITA 4636/MUM/2025[2025-26]Status: DisposedITAT Mumbai02 Sept 2025AY 2025-26

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 12ASection 254(1)Section 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT.RENU JAUHRI, ACCOUNTANT MEMBER (Physical

Glory Revival Generation, New Delhi vs. Commissioner Income Tax - Exemption, New Delhi

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

ITA 477/DEL/2025[2025-26]Status: DisposedITAT Delhi02 Sept 2025AY 2025-26

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2025-26 Glory Revival Generation, Vs. Cit (Exemption) H.No. 202, 2Nd Floor, New Delhi Plot No. 50-C, Gali No. 5, Nanhey Park, Bindapur, Uttam Nagar, Delhi Pin: 1100 59 Pan No. Aadtg5715F (Appellant) (Respondent)

For Appellant: S/Shri Rajesh Mahna & VikramFor Respondent: Shri Kailash Dan Ratnoo, CIT (DR)

Section 12ASection 12A(1)(ac)

assessment year 2025-26. 2. Brief facts of the case are that appellant/applicant filed application in Form 10AB seeking registration under Section 12A(1)(ac)(iii) of the Act on 26.06.2024. The applicant was issued a questionnaire on 18.07.2024 with the request to furnish certain details and documents. The applicant

Pydah Venkata Narayana Suseela Raghava Ratnamma Academy of Education, Kakinada vs. Income Tax Officer (Exemption Ward), Rajahmundry

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

ITA 345/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam29 Aug 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.345/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Pydah Venkata Narayana Income Tax Officer-Exemption Ward Income Tax Officer Suseela Raghava Ratnamma Aayakar Bhavan, Kambala Cheruvu Academy Of Education Veerabhadrapuram Door No. 20-1-65, Dhriti Nivas Rajahmundry – 533105 Kakinada – 533001 Andhra Pradesh [Pan:Aaetp6235C] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 29.08.2025

Section 12ASection 12A(1)(ac)

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री रिीश

Plp Janseva Foundation, Mehsana Gujarat vs. The CIT(Exemption), Ahmedabad

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

ITA 1148/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Aug 2025

Bench: your Honour that the appellant was unable so avail proper guidance and professional assistance at the time of filing Form 10AB under the relevant provisions of the Income-tax Act, 1961. This lack of access to adequate professional support led to inadvertent errors in the application 4. The Order passed by the Ld. CIT is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held so now. 5. Your appellant craves leave to add, alter, and/or to amend all o

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Sher Singh, CIT-D.R

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

rejected the application filed by the assessee for the reason that the assessee Trust was not found eligible for registration under section 12A(1)(ac)(vi)-ITEM(B) of the Act. The Ld. AR explained that the trust was registered on 17th May, 2021 and a provisional approval u/s 12A

Jinseva Foundation, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 3532/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav ShuklaFor Respondent: Mr. Vivek Perampurna, CIT-DR

Section 11Section 12ASection 8

Exemptions) on the facts and in the circumstances of the case and also in law, erred in rejecting the application for registration under section 12A read with section 12AB of the Income-tax Act, 1961 ("the Act") on the grounds that the objects of the appellant are in violation ... Exemptions) New Delhi, on ITA Nos.3531 & 3532/MUM/2025 Jinseva Foundation February 24, 2004. The aforesaid trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G of the Income- tax Act, 1961 (hereinafter referred to as "the Act"). The application was rejected

Jinseva Foundation, Mumbai vs. CIT (Exemption), Mumbai

In the result, both the appe

ITA 3531/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav Shukla

Section 11Section 12A

case and also in law, erred in rejecting the circumstances of the case and also in law, erred in rejecting the application for registration under section 12A read with application for registration under section 12A read with application for registration under section 12A read with section 12AB of the Income ... aforesaid trust submitted two applications in Form No. 10A February 24, 2004. The aforesaid trust submitted two applications in Form No. 10A for registration under section 12A and recognition under section 80G of the Income for registration under section 12A and recognition under section 80G of the Income for registration

National Association for the Blind, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 2490/MUM/2025[2026-27]Status: DisposedITAT Mumbai29 Aug 2025AY 2026-27

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2026-27

For Appellant: Ms. Jasmin Amalsadvala, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. D.R

Section 11Section 80GSection 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR

Vaish Vyayamshala and Gooshala, Janta Colony vs. Income Tax Officer(Exemptions), Rohtak

In the result, the appeal of the assessee stands dismissed

ITA 3648/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishraita No.3648/Del/2023, A.Y. 2017-18 Vaish Vyayamshala & Gooshala, Income Tax Officer Janta Colony (Exemption), Janta Colony, Rohtak, Vs. Income Tax Office, Haryana-124001 Rohtak Pan: Aaatv4852D (Appellant) (Respondent) Appellant By None Respondent By Sh. Dheeraj Kumar Jain, Sr. Dr Date Of Hearing 25/08/2025 Date Of Pronouncement 29/08/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Filed By The Assessee For The Assessment Year (‘Ay’) 2017-18 Is Directed Against The Order Dated 27.10.2023 Passed By The Addl./Joint Commissioner Of Income Tax (Appeal)-13, Mumbai [‘Addl. Cit(A)’].

Section 11Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

Shri Digambar Jain Panchayat Committee, Seoni vs. CIT (Exemption), Bhopal

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

ITA 186/JAB/2025[2025-26]Status: DisposedITAT Jabalpur28 Aug 2025AY 2025-26

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2025-26 Shri Digambar Jain Panchayat Vs. Cit (Exemption) Committee, 1, Jain Dharmshala Near Jain Mandir, Seoni, M.P. Pan:Aaabs1225K (Appellant) (Respondent) Assessee By: Sh. Manish Kaushal, C.A. Revenue By: Sh. Shravan Kumar Meena, Cit Dr Date Of Hearing: 19.08.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(Exemption), Bhopal Rejecting The Application Of The Assessee In Form 10Ab, For Grant Of Registration Under Section 12Ab Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “1. That There Were No Intention Of Non-Submission Of Documents & Information Before The Learned Cit (Exemption). 2. That Due Some Technical Glitches In Respect Of Internet/Income Tax Portal, The Required Documents Could Not Be Submitted Through It; However They Were Ready With Assessee. 3. That Since The Portal Was Not Responding Properly The Required Documents Were Electronically Mailed On 12.03.2025 To The Email Id Of Cit(E) Bhopal (Mp). (Screenshot Of The Mail Is Attached Herewith). 4. That The Submission Through Official Mail Id Is Sufficient Compliance Under It Act. 5.That It Is Sufficient Evidence That The Assessee Had Every Documents With Its Possession & It Has No Intention To Hide Anything.

For Appellant: Sh. Manish Kaushal, C.AFor Respondent: Sh. Shravan Kumar Meena, CIT DR

Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (By Virtual Mode) BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH

A V S Shiksha Evam Samajotthan Samiti, Sagar vs. Commissioner of Income Tax, Excemption, Bhopal

In the result the appeal is allowed for statistical purposes

ITA 178/JAB/2024[2024-25]Status: DisposedITAT Jabalpur28 Aug 2025AY 2024-25

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2024-25 Avs Shiksha Evam Samajotthan Vs. Commissioner Of Income Tax Samiti Sagar, Malthone Khurai, Sagar, (Exemption), Bhopal Madhya Pradesh Pan:Aafta9213L (Appellant) (Respondent) Assessee By: Sh. Dhiraj Ghai, Ca Revenue By: Sh. Shravan Kumar Meena, Cit Dr Date Of Hearing: 19.08.2025 Date Of Pronouncement: 28.08.2025 O R D E R Per Nikhil Choudhary, A.M. This Is An Appeal Filed By The Assessee Against The Order Of The Learned Cit(Exemption) Passed On 11.11.2024 Rejecting The Application For Registration Of The Society Under Section 12A (1)(Ac)(Iii) Filed In Form 10Ab. The Grounds Of Appeal Are Under:- “1. Order Passed By Cit Exemption Bhopal Rejecting Application For Registration U/S 12Aa Ex Parte Is Bad In Law As It Was Passed In Complete Breach Of Principle Of Natural Justice. 2. The Ld. Commissioner Of Income Tax Exemption-Bhopal Erred In Law & On Facts In Rejecting Application Seeking A V S Shiksha Evam Samajotthan Samiti Approval/Registration U/S 12Aa Of The Act, Without Appreciating Facts & Law Of The Case Properly. 3. The Rejection Of Registration U/S. 12A (1) (Ac) (Iii) Of The Act Will Lead To Grave Financial Hardship & Hindrances In Its Charitable Activities & Accordingly, An Early Hearing Of The Captioned Appeal Be Granted. 4. The Appellant Also Prays That The Order Passed By The Ld. Cit(E) Be Quashed/Set Aside & The Appellant Should Be Granted A Fresh Opportunity & Matter Be Restored To Cit(E).”

For Appellant: Sh. Dhiraj Ghai, CAFor Respondent: Sh. Shravan Kumar Meena, CIT DR

Section 12A

Shiksha Evam Samajotthan 2. The facts of the case are that the assessee filed an application in Form 10AB for registration under section 12A (1)(ac)(iii). The ld. CIT(Exemption) issued opportunity letters to the assessee, to file various documents and details so as to enable him to process

Shri Satya Kabir Saheb Ni Gadi, Jamnagar vs. The Commissioner of Income Tax (Exemption), Ahmedabad

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

ITA 129/RJT/2025[2025-2026]Status: DisposedITAT Rajkot28 Aug 2025AY 2025-2026

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.129/Rjt/2025 िनधा"रणवष"/ Assessment Year: N.A. Shri Kabir Kirti Mandir Kashi The Commissioner Of Income बनाम Kabir Ashram Road Tax (Exemption) Kabir Para Road Vs. Anandnagar Outside Khambalia Gate Ahmedabad. Jamnagar. Pan : Aabts0260M (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By. : Shri Dushyant Maharshi, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तारीख /Date Of Hearing : 09/06/2025 घोषणा क" तारीख /Date Of Pronouncement : 28/08/2025 Order Per, Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Wherein The Commissioner Has Denied The Approval Under Section 80G(5)(Iii) Of The Income- Tax Act, 1961 (Hereinafter Referred To As 'The Act') & Rejected The Assessee’S Application Filed In Form No.10Ab For Approval In Clause (Iii) Of First Proviso To Section 80G(5) Of The Act. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. Hon. Cit(Exemption) Erred In Law As Well As On Facts In Rejecting The Registration U/S. 80G(5) By Contending That Major Activities Of Assessee Are Religious In Nature. Hon. Cit(Exemption) Has Not Appreciated The Facts That Although Having Some Of The Shri Kabir Kirti Mandir Kashi

For Respondent: Shri Sanjay Punglia, ld. CIT-DR

Section 80GSection 80G(5)Section 80G(5)(iii)

आयकर अपीलीय अिधकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI

Indo Human Rights Care, Visakhapatnam vs. Income Tax Officer (Exemption), Visakhapatnam

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

ITA 5/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 4 & 5/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Indo Human Rights Care Income Tax Officer-Exemption Income Tax Office D.No. 11-240/1 Infinity Towers Krishnanagar Shankarmatam Road, Visakhapatnam Durganagar Pos Naidu Thota, Pendurthi Mandal Visakhapatnam – 530029 Andhra Pradesh [Pan:Aacti1156R] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 13.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

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

response, assessee furnished its reply in compliance to the notice issued by the Ld.CIT(E). Ld.CIT(E) rejected the application for permanent Registration under section 12A and 80G of the Act stating that the assessee has not complied with the notices issued calling for details. 4. On being aggrieved ... contrary to the facts and circumstances of the case. 2) The learned CIT (Exemptions) erred in rejecting the application for registration under Section 12A of the Income Tax Act in a summary and casual manner without substantiating the reasons for such refusal. 3) The learned CIT (Exemptions) observed that

Indo Human Rights Care, Visakhapatnam vs. Income Tax Officer (Exemption), Visakhapatnam

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

ITA 4/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

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

Vijayawada Association of Genito Urinary Surgeons, Krishna Dist vs. Income Tax Officer, Exemption Ward, Rajahmundry

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

ITA 199/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.199/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Vijayawada Association Of Income Tax Officer-Exemption Ward Rajahmundry Genito Urinary Surgeons Andhra Pradesh 6-264, Penamaluru S.O. Penamaluru Krishna – 521139 Andhra Pradesh [Pan:Aagav7376K] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 12ASection 12A(1)(ac)

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल

Chaitanya Bhrathi, Vizianagaram vs. Commissioner of Income Tax (Exemptions), Hyderabad

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

ITA 179/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.179/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Vs. Chaitanya Bharathi Commissioner Of Income Tax Exemptions Ward Plot No. 02, Naidu Residency Hyderabad C.B. Colony, Cantonment Vizianagaram – 535003 Andhra Pradesh [Pan:Aaatc4803D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 12ASection 12A(1)(ac)

record of the Ld.CIT(E) for re-consideration on the point of condonation of delay as well as deciding the application for registration under section 12A of the Act on merits. 6. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld. DR”] heavily relied on the order

Heralds of Good News, Thangellamudi vs. Income Tax Officer (Exemptions), Vijayawada

In the result, appeal of the assessee is partly allowed

ITA 346/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam28 Aug 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble

Section 11Section 12ASection 143(1)Section 143(2)Section 143(3)Section 250

response to the notices, assessee’s representative appeared and furnished the details called for. It was also submitted that the assessee is having registration under section 12A of the Act. It was observed that the assessee has purchased two properties for a consideration of Rs.77

Maa Narmada Ganga Annakshetra, Rishikesh vs. CIT Exemption, Lucknow

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

ITA 3/LKW/2025[2025-26]Status: DisposedITAT Lucknow28 Aug 2025AY 2025-26

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Jitendra Wadhwa, C.AFor Respondent: Sh. H.S. Usmani, CIT DR

Section 12ASection 80GSection 80G(5)

counselling of children who had been abandoned by their families and visit the trust for food and shelter. The assessee had been granted registration under section 12A of the Income Tax Act, on 23.09.2021 which was applicable from assessment year 2022-23 to assessment year 2026-27. It was also

Uttar Pradesh Cricket Association, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

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

ITA 229/LKW/2025[N.A.]Status: DisposedITAT Lucknow28 Aug 2025

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. N.A. Uttar Pradesh Cricket Association, Vs. The Cit (Exemption), E-23, Kamla Nagar Township, Lucknow Nazirabad, Kanpur-208005 Pan:Aaacu7822R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(Exemption), Under Section 12Ab(1)(B)(Ii)(B) Of The Income Tax Act, 1961, Rejecting The Application Moved For Registration Of The Said Society Under Section 12Ab(B) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under: - “01. Because The Cit (Exemptions) Has Erred On Facts & In Law In Rejecting The Application Moved For Registration Under Section 12A(B) Of The Income- Tax Act, 1961, Which Rejection Is Contrary To Facts, Bad In Law, The Registration As Claimed Be Granted. 02. Because The Cit(E) Has Erred On Facts & In Law In Holding That No Response Had Been Filed To His Letter Dated 11.07.2024 Which Is Incorrect, In As Much As, Response Was Filed On 26.07.2024 Vide Letter Dated 25.07.2024 As Such, Rejecting The Application Without Considering The Submission Is Erroneous, Misconceived, The Order Passed Be Set Aside & Registration Claimed Be Granted.

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 12ASection 12A(1)(ac)Section 154

appeal are as under: - “01. Because the CIT (Exemptions) has erred on facts and in law in rejecting the application moved for Registration under section 12A(b) of the Income- tax Act, 1961, which rejection is contrary to facts, bad in law, the registration as claimed be granted. 02. Because ... delay of 138 is condoned. 3. The facts of the case are that the assessee filed an application in Form No.10 AB for registration under section 12A(1)(ac)(ii). The ld. CIT(A) observed that these provisions were applicable in respect of a trust / institution registered under section under