“ registration under section 12A ”

Ananda Social and Educational Trust v. CIT

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).

426 ITR 340 · 2020 · Supreme Court

116

Ahmedabad Urban Development Authority v. ACIT

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.

396 ITR 323 · 2017 · High Court

108

CIT v. Gujarat Maritime Board

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.

295 ITR 561 · 2007 · Supreme Court

CIT v. Dawoodi Bohra Jamat

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.

364 ITR 31 · 2014 · Supreme Court

CIT v. Ahmedabad Rana Caste Association

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.

140 ITR 1 · 1983 · Supreme Court

268 ITR 172 · 2004 · High Court

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

Barendra Prasad Ray v. ITO

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.

129 ITR 295 · 1981 · Supreme Court

ITA 652/RPR/2025[2016-17]Status: DisposedITAT Raipur17 Feb 2026AY 2016-17

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

Chhattisgarh Housing Board, Raipur vs. Exemption Circle, Raipur

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

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR

ITA 651/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

lower income group (LIG) and to the weaker sections of the society with a no profit/loss objective. The appellant has been granted registration under section 12A of the Income Tax Act, 1961 Perusal of the assessment order reveals that the appellant during the year under consideration deposited cash

Chhattisgarh Housing Board, Raipur vs. Assistant Commissioner, Exemption Circle, Raipur

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

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR

ITA 650/RPR/2025[2012-13]Status: DisposedITAT Raipur17 Feb 2026AY 2012-13

Chhattisgarh Housing Board, Raipur vs. Assistant Commissioner, Exemption Circle, Raipur

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

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR

ITA 649/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Feb 2026AY 2011-12

Chhattisgarh Housing Board, Raipur vs. Assistant Commissioner, Exemption Circle, Raipur

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

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR

ITA 712/LKW/2025[2018-19]Status: DisposedITAT Lucknow17 Feb 2026AY 2018-19

Balaji Educational Welfare Society, Lucknow vs. Assessing Officer, CPC, Lucknow

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Balaji Educational Welfare V. Assessing Officer, Cpc Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. Pan:Aacab8487H (Appellant) (Respondent) Appellant By: Shri Sharad Srivastava, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri Sharad Srivastava, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)

Section 10Section 143(1)Section 154

decision is reproduced as under: “Where assessee, a trust, in earlier years had been claiming exemption under section 10(23C) and it got registration under section 12A on 2.9.2014 and it in return filed for assessment year 2014-15 claimed exempt income under section 10(23C) instead of claiming same

Charotar Bhal Rize Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 704/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR

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

merits, the brief facts of the case are that the assessee trust, namely Charotar Bhal Rize Foundation had been granted provisional registration under section 12A(1)(ac)(vi) of the Income-tax Act, 1961 (“the Act”), vide Form No. 10AC dated 08.11.2024, effective from Assessment Year 2023-24. Subsequently ... assessee filed an application in Form No. 10AB seeking regular registration under section 12A of the Act. In connection with the said application, the learned Commissioner of Income-tax (Exemptions), ITA Nos. 703 & 704/Ahd/2025 Charotar Bhal Rize Foundation vs. CIT(E) Asst. Years –NA - 3– Ahmedabad, issued notices

Charotar Bhal Rize Foundation, Anand vs. The CIT(Exemption), Ahmedabad

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

ITA 703/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Feb 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, ARFor Respondent: Shri Rignesh Das, CIT-DR

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

Samarth Bharat Sanskar Kendra, Ambernath vs. CIT(Exemption), Pune

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

ITA 1707/PUN/2025[2023-24]Status: DisposedITAT Pune16 Feb 2026AY 2023-24

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Amit Bobde

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

facts, evidences, and clarifications available. 2. That the learned CIT (Exemptions) failed to consider that the appellant trust had already been granted provisional registration under Section 12A(1)(ac)(vi) read with Section 12AB vide order dated 14/10/2021 based on the fact that the trust was previously registered under

Nishrin Bookwala Memorial Cancer Aid Trust, Mumbai vs. Income Tax Officer (Exemption) 2(1), Mumbai

In the result, both the appeals of the assessee

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

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

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

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

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

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

ITA 7685/MUM/2025[2025-26]Status: DisposedITAT Mumbai16 Feb 2026AY 2025-26

Bench: Smt. Beena Pillai () & Shri Arun Khopdia ()

Section 12ASection 80G

charitable institutions. 3.1. The controversy raised before us is no longer res integra. Coordinate Benches of this Tribunal, while examining the scheme of registration under sections 12A and 80G, have laid down clear principles governing rejection of applications on purely technical grounds of limitation. In a series of decisions

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

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

ITA 7684/MUM/2025[2025-26]Status: DisposedITAT Mumbai16 Feb 2026AY 2025-26

Bench: Smt. Beena Pillai () & Shri Arun Khopdia ()

Section 12ASection 80G

Multi Mantech International Private Limited, Ahmedabad vs. DCIT Circle 17(1), New Delhi

In the result, appeal of assessee in ITA No

ITA 3480/DEL/2023[2014-15]Status: DisposedITAT Delhi16 Feb 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Pallav, CAFor Respondent: Shri Ankush Kalra, Sr. DR

Section 12ASection 142(1)Section 143(2)Section 143(3)Section 14ASection 35Section 35(1)(ii)Section 80G

research. The donee, SHGPH, to established its credential, supplied documents such as (1) Certificate of registration under Societies Act 1961; (2) Certificate of registration under section 12A of the act;(3) Copy of approval under section 80G (5) (vi);(4) List of governing body members and their PAN details

Jeevan Jyoti Vidhya Vikas Samiti, Orai vs. CIT Exemption, Lucknow

In the result, the appeal of the assessee is partly allowed

ITA 657/LKW/2025[A Y 2021-22 To 2023-24]Status: DisposedITAT Lucknow13 Feb 2026

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Ys. 2021-22 To 2023-24 Jeevan Jyoti Vidhya Vikas Samiti, Vs. Cit (Exemption) Gandhi Market Orai Jalaun, Orai, U.P. Pan: Aabaj2731M (Appellant) (Respondent) Assessee By: None Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.12.2025 Date Of Pronouncement: 13.02.2026 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) Under Section 12Ab(1)(Ii)(B) Of The Income Tax Act, 1961, Wherein The Ld. Cit(Exemption) Has Rejected The Application Of The Assessee For Registration Under Section 12A(1)(Ac)(Iii). The Grounds Of Appeal Are As Under:- “1- 1. That Appellant Could Not Make Compliance Of The Three Notices As Mentioned In Form-10Ad, Because The Same Was Not Served Upon Them. Accordingly, Rejection Of Application For Registration U/S 12A(1)(Ac)(Iii) Of The Act In Form-10Ab Vide Form-10Ad Is Illegal, Against The Law Of Natural Justice & Without Jurisdiction. 2. That The Appellant Reserves Right To Modify And/ Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.” 2. The Facts Of The Case Are That The Assessee Society Filed An Application On 5.04.2022 For Registration Under Section 12A(1)(Ac)(Iii) Of The Income Tax Act In Form No. 10Ab. Accordingly, Vide Letter Dated 27.08.2022, Certain Clarifications Were Sought From The Assessee But No Reply Was Filed. A Reminder Notice Was Sent On 3.10.2022 Fixing The Date Of Compliance On 10.10.2022 But The Ld. Cit(E)

For Appellant: NoneFor Respondent: Sh. R.K. Agarwal, CIT DR

ITA 2624/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2025-26

12AB(1)(ii)(B) of the Income Tax Act, 1961, wherein the ld. CIT(Exemption) has rejected the application of the assessee for registration under section 12A(1)(ac)(iii). The grounds of appeal are as under:- “1- 1. That appellant could not make compliance of the three notices ... case might require OR justify.” 2. The facts of the case are that the assessee society filed an application on 5.04.2022 for registration under section 12A(1)(ac)(iii) of the Income Tax Act in Form No. 10AB. Accordingly, vide letter dated 27.08.2022, certain clarifications were sought from the assessee

Astha Charitable Trust, Modasa vs. CIT(Exemption), Ahmedabad

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

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, CIT-DR

ITA 91/AHD/2026[NA]Status: DisposedITAT Ahmedabad12 Feb 2026

facts and circumstances of the case Ld. CIT(E) has erred on facts and in law in rejecting the application for registration under section 12A(1)(ac)(ii) of the Astha Charitable Trust vs. CIT(E) Asst.Year –2025-26 - 2– Act, despite the objects of the appellant being charitable ... have considered the rival submissions and perused the material available on record. It is evident that the application for renewal of registration under section 12A(1)(ac)(ii) has been rejected primarily on the ground of non-furnishing of details and absence of response to notices. At the same time

Vidya Mandir Society Surat, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

Bench: Ld. Cit(E) & Produced Copy Of The Same Before Us By Way Of Paper Book Running To 730 Pages. Considering That Only One Opportunity Of Hearing Given By Ld. Cit(E) Before Rejection Of The Application, We Hereby Set Aside The Impugned Order With A Direction To Ld. Cit(E) To Give One More Opportunity Of Hearing To The Assessee Trust For Grant Of Registration. Needless To Say, The Assessee Should Make Use Of This Final Opportunity & Present All Necessary Documents Before Ld. Cit(E).

Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

Shri Krushna Gau Seva Charitable Trust, Naliyeri Moli, Ta. Gir Gadhada, Dist. Junagadh vs. The CIT (Exemption) Ahmedabad, Ahmedabad

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

ITA 534/RJT/2025[2025-26]Status: DisposedITAT Rajkot11 Feb 2026AY 2025-26

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 534/Rjt/2025 ("नधा"रण वष" / Assessment Year: (2025-26) Shri Krushna Gau Seva Charitable Vs. Cit(Exemption), Trust, Room No.609, 6Th Floor, Aayakar Naliyeri Mol, Naliyeri Moli, Bhavan, Nr. Sachin Tower, 100Ft Ta. Gir Gadhada Road, Anandnagar-Prahladnagar Junagadh 362530 Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazts5830M (Appellant) (Respondent) Appellant By : Shri Jignesh Parikh, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 29/01/2026 Date Of Hearing Date Of Pronouncement : 11/02/2026 आदेश / O R D E R Per, Dr. Dinesh Mohan Sinha, Jm:

For Appellant: Shri Jignesh Parikh, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)