“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

South Asia Foundation India, New Delhi vs. CIT (Exemption, New Delhi

In the result the appeal is allowed for statistical purposes

ITA 1903/DEL/2024[-]Status: DisposedITAT Delhi27 Nov 2024

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

relevant facts giving rise to this appeal are that the appellant/assessee is a registered society incorporated on 02.04.2002. The appellant/assessee had registration under section 12A of the Act. The appellant/assessee applied for the provisional registration under section 80G(5)(iv)(A) of the Act, which was granted on 09.02.2022. Thereafter ... statute in 2021 was that the Trust and Institution incorporated and commenced activities prior to 2021 had to apply first for provisional registration under section 12A of the Act and approval under section 80G(5)(iii) of the Act thereafter within 6 months of the provisional registration/approval

Rotary International District 3054 Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 844/AHD/2023[NA]Status: DisposedITAT Ahmedabad26 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12A

Section 13 of the Act can be invoked only at the time of assessment and not at the time of grant of registration under Section 12A of the Act. In the case of Bhojalram I.T.A No. 844/Ahd/2023 Page No 10 Rotary International District 3054 Charitable Trust. vs. CIT(E) Leuva ... provisions of section 13(1)(b) can be invoked only at the time of assessment and not at the time of grant of registration under section 12A. Again, in the case of Jamiatul Banaat Tankaria [2024] 160 taxmann.com 358 (Ahmedabad-Trib.), the ITAT held that where objects of assessee- trust

Atharv Vijay Yewale Social Foundation, Pune vs. ITO Exemption Ward 1(2), Pune

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

ITA 1887/PUN/2024[2021-22]Status: DisposedITAT Pune26 Nov 2024AY 2021-22

Bench: MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE (Accountant Member)

Section 11Section 12ASection 250

much adversely aware of rules & regulation of Income Tax Act. 2. Initially, the assessee being a Trust received rejection of application for Registration under section 12A on 24-09-20, there after returns for the F.Y 20-21 was filed as on 31-12-20 with the help ... case, the trust has genuine expenses incurred for its charitable activities, which should be deducted. Trust as an AOP: In the absence of registration under Section 12A, the trust should be treated as an Association of Persons (AOP). As per the provisions of the Act, only net income

Ganga Vision Sansthan, Baran vs. ITO Ward, Baran

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

ITA 541/JPR/2024[NA]Status: DisposedITAT Jaipur25 Nov 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 1Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

All India Jan Kalyan Organization, Jhajjar vs. CIT (Exemption), Chandigarh

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

ITA 1907/DEL/2024[2024-25]Status: DisposedITAT Delhi25 Nov 2024AY 2024-25

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshall India Jan Kalyan Vs. Cit(Exemption), Organization, H No. 181/6, Chandigarh Pana Chulyan, Beri Near No.2 School, Jhajjar 124201, Haryana, India (Appellant) (Respondent) Pan:Aabaa3185G

For Appellant: NoneFor Respondent: Mr. Javed Akhtar, CIT DR

Section 12ASection 12A(1)(ac)

materials available on record. The assessee is a society and had filed application in Form 10 AB on 29-09-2023 seeking registration under Section 12A(1A)(C)(iii)of the Act. This application was preferred by the assessee before the Learned CIT (Exemptions), Chandigarh. The Learned CIT (Exemptions) sought ... assessee. The assessee is also at liberty to furnish further documents and evidences, if any, in support of its contentions for seeking registration under Section 12A of the Act as per the new provisions. With these observations, the grounds raised by the assessee are restored to the file of Learned

Shri Brtalish Dash Hummad Jain Chokhla Punch Sanchalit Keshavlal Maganlal, Ahmedabad vs. The Income Tax Officer, Exemption-2, Ahmedabad

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

ITA 166/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2019-20

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 143(3)

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

Shri Betalish Dash Hummad Jain Chokhla Punch Sanchalit Keshavlal Maganlal, Ahmedabad vs. The Commissioner of Incometax(Exemption), Ahmedabad

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

ITA 165/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad22 Nov 2024AY 2019-20

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 11Section 12ASection 143(3)

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

Jeevan Samaj Trust, Mumbai vs. ITO, Ward (Exemption), Thane

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

ITA 5186/MUM/2024[N.A]Status: DisposedITAT Mumbai22 Nov 2024

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailjeevan Samaj Trust Flat No. B/15, Vinay Guru Chs Saraswat Colony, Dombivalie, ……………. Appellant Maharashatra - 421201 Pan: Aadtj7610G V/S

For Appellant: Shri Tushar KochaleFor Respondent: Shri Yogesh Kamat, CIT-DR

Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

Bhavnagar Mandap Contractors Association, Bhavnagar vs. The CIT (Exemprion), Ahmedabad

ITA 542/AHD/2020[NA]Status: DisposedITAT Ahmedabad21 Nov 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sarju Mehta, A.RFor Respondent: Shri A. P. Singh, CIT DR

Section 12ASection 12A(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER

Seven Hills Educational Society, Hyderabad vs. ITO., (Exemptions) - Ward-1(4), Hyderabad

In the result, appeal of the assessee is allowed

ITA 858/HYD/2024[2024-25]Status: DisposedITAT Hyderabad21 Nov 2024AY 2024-25

Bench: Shri Manjunatha .G, Hon’Ble Accountnt Member & Shri K. Narasimha Chary, Hon’Bleआ.अऩी.सं / Ita No. 858/Hyd/2024 (ननधधारण वषा / Assessment Year: 2024-25)

For Appellant: Shri A V Raghuram, ARFor Respondent: Shri Shiva Sewak, CIT-DR

Section 12ASection 12A(1)(ac)

Seven Hills Educational Society (“the assessee”), assessee preferred this appeal. 2. Brief facts of the case are that the assessee trust obtained registration under section 12A of the Income Tax Act, 1961 (‘the Act’) by order dated 22/08/2002. Subsequently on 20/06/2023, the assessee was granted provisional registration under 12A ... assessee applied under 12A(1)(ac)(vi) of the Act instead of 12A(1)(ac)(i) of the Act, since the assessee holds registration under section 12A of the Act, issued on 22/06/2002. Assessee did not responded to the notice dated 18/05/2024 issued by the learned CIT(E) informing

Saut Al Quran Charitable Trust, Hyderabad vs. CIT(Exemption), Hyderabad

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

ITA 946/HYD/2024[2024-25]Status: DisposedITAT Hyderabad20 Nov 2024AY 2024-25

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Bleassessment Year: 2024-25 Saut Al Quran Charitable Trust, Vs. The Commissioner Of Income Tax, (Exemptions), Hyderabad. Hyderabad. Pan : Abhts7812G. (Appellant) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate Revenue By: Shri B. Bala Krishna, Cit-Dr 20.11.2024 Date Of Hearing: Date Of Pronouncement: 20.11.2024

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 12A

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI MANJUNATHA G

ITO(Exemption), Ward-1(3), Kolkata vs. Suresh Amiya Memorial Trust, Kolkata

In the result, the appeal of the Revenue in ITA No

ITA 652/KOL/2024[2020-21]Status: DisposedITAT Kolkata20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Kaustav Chakraborty &For Respondent: Shri Arup Chatterjee, CIT DR

Section 11Section 12ASection 12A(1)Section 12A(1)(b)Section 143(1)Section 250Section 44A

section 11 of the Act. Subsequently, the assessee filed a revised return of income presuming that it had not given the details of registration under section 12A in the original return filed. The revised return of income filed by the Trust was processed vide intimation under section

Jain Mahasabha Delhi, Delhi vs. CIT(Exemption) Delhi, Delhi

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

ITA 2781/DEL/2024[2024-25]Status: DisposedITAT Delhi20 Nov 2024AY 2024-25

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

Section 12ASection 80G(5)

Association of Jain Mahasabha, Delhi. The assessee applied Memorandum of Association of Jain Mahasabha, Delhi. The assessee applied for provisional registration for provisional registration under section 12A & 80G of the Act vide 12A & 80G of the Act vide application dated 31.03.2023 in Form No ated 31.03.2023 in Form No.10A ... under made written submissions as under : [i] that the assessee the assessee has applied for provisional registration under has applied for provisional registration under section 12A and 80G vide application dated 31.03.2023 in Form section 12A and 80G vide application dated 31.03.2023 in Form section 12A and 80G vide application

Jain Mahasabha Delhi, Delhi vs. CIT(Exemption) Delhi, Delhi

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

ITA 2763/DEL/2024[2024-25]Status: DisposedITAT Delhi20 Nov 2024AY 2024-25

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Sudhir Pareekshri Sudhir Pareek

Section 12ASection 80G(5)

Vinod Kumar Bajaj, New Delhi vs. DCIT Central Circle-32, New Delhi

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

ITA 2189/DEL/2023[2018-19]Status: DisposedITAT Delhi20 Nov 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri S.Rifaur Rahmanvinod Kumar Bajaj, Vs. Dcit, Plot No.1, Shivaji Enclave Road, Central Circle 32, Rajouri Garden, New Delhi. New Delhi – 110027. (Pan : Aadcr0962Q) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Amit Garg, Ca Revenue By : Ms. Sapna Bhatia, Cit Dr Date Of Hearing : 09.09.2024 Date Of Order : 20.11.2024 Order Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-30, New Delhi [For Short ‘The Ld. Cit (A)] Dated 15.06.2023 For Assessment Year 2018-19 Raising Following Grounds Of Appeal :- “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit (A)] Is Bad Both In The Eye Of Law & On Facts. 2. On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred, Both On Facts & In Law, In Rejecting The Contention Of The Assessee That The Order Passed By The Learned Ao Under Section 153Ar.W.S 143(3) Is Illegal & Bad In Law As The Same Has Been Passed Without Having Valid Jurisdiction.

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR

Section 153ASection 153DSection 234BSection 69A

record, accordingly, no adverse inference can he drawn on the assessee on the basis of the same, c. It was learnt that no registration under section 12A has been granted to the trust till date 9.17. Your Honour, vide para, 8.2 impugned assessment order Id, AO has observed that ... registration under section 12A of the IT Act, 1961 has been granted to the trust till date (i.e. date of order 20.12,2019), Further, it has also been observed by the Ld. AO that trust does not even have, the hank account Your Honour on the hand of the said

Shree Kalol Sthanakvasi Jain Mitra Mandal, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 947/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Nov 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vinit N. Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR

Section 12ASection 12A(1)(ac)Section 2(15)

reverse the order for cancelation of provisional registration be reversed.” 3. The brief facts of the case are that the assessee / applicant, seeking registration under section 12A of the Income Tax Act, filed an application in Form 10AB on 22.09.2023, for registration under section 12A ... assistance in their times of need. On 14.03.2024, Ld. CIT(E) issued a show cause notice questioning the eligibility of the trust for registration under section 12A of the Act. The notice pointed out that the objectives of the trust appeared to be restricted to the welfare of its members

Shree Gururaghavendra Swamy Bhajan Mandal, Nagpur vs. CIT Exemption, Pune

In the result, appeal filed by the assessee is allowed

ITA 32/NAG/2024[2023-24]Status: DisposedITAT Nagpur18 Nov 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Milind BhusariFor Respondent: Shri Rajiv Benjwal

Section 12

charitable exemption and may be granted; and (ii) international yoga training which also comes under charity and hence the assessee is entitled to registration under section 12A(1)(ac) of the Act. 6. The learned Departmental Representative supported the order passed by the learned CIT(E). 7. We have heard ... authorities below. The assessee is a trust registered with Charity Commissioner as a Charitable Trust since the year 1975, which applied for registration under section 12A(1)(ac) of the Act. The assessee trust, in its application, has mentioned that the nature and activities of the trust is religious / charitable

Shree Gururaghavendra Swamy Bhajan Mandal, Nagpur vs. CIT Exemption, Pune

In the result, appeal filed by the assessee is allowed

ITA 31/NAG/2024[2023-24]Status: DisposedITAT Nagpur18 Nov 2024AY 2023-24

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Milind BhusariFor Respondent: Shri Rajiv Benjwal

Section 12

Ekal Gramothan Utpad Foundation, Delhi vs. Commissioner of Income Tax (Exemptions), New Delhi

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

ITA 323/DEL/2024[2022-23]Status: DisposedITAT Delhi18 Nov 2024AY 2022-23

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

Section 12ASection 13(1)(c)Section 2(15)Section 80GSection 80G(5)

Ekal Gramothan-ITA 322 & 323 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRADIP KUMAR

Ekal Gramothan Utpad Foundation, Delhi vs. Commissioner of Income-Tax (Exemption), New Delhi

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

ITA 322/DEL/2024[2022-23]Status: DisposedITAT Delhi18 Nov 2024AY 2022-23

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumar

Section 12ASection 13(1)(c)Section 2(15)Section 80GSection 80G(5)

Ekal Gramothan-ITA 322 & 323 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRADIP KUMAR