← All Phrases

“section 12AA registration”

Charitable TrustsSection 12AASection 12AA30 judgments

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

Leading authorities on section 12AA registration

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.

CIT v. Parma Nand
268 ITR 172 · 2004 · High Court
81
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.

Hiralal Bhagwati v. CIT
246 ITR 188 · 2000 · High Court
71
citing judgments

Granting registration under Section 12A or Section 12AA for charitable trusts requires the Commissioner to genuinely examine the trust's objects and past activities; once such registration is granted, the Assessing Officer cannot subsequently deny tax benefits by re-examining the trust's objects.

CIT v. Lucknow Development Authority
265 CTR 433 · 2014 · High Court
52
citing judgments

Funds over which a Development Authority has no control, being used as per State Government directions, are not taxable in its hands. Registration under section 12A is also not conclusive, allowing revenue authorities to examine exemption claims under sections 11 to 13 and cancel registration under section 12AA(3).

Ahmedabad Rana Caste Association v. CIT
82 ITR 704 · 1971 · Supreme Court
51
citing judgments

An intention to benefit a section of the public, as distinguished from a special individual, is sufficient for a trust to be considered for charitable registration and exemptions. This applies even if the beneficiaries belong to a specific caste, community, or professional group, allowing the trust to qualify as serving a general public utility under Section 2(15).

Self Employers Institution v. CIT
247 ITR 18 · 2001 · High Court
47
citing judgments

The Commissioner is justified in rejecting an application for registration or recognition (e.g., under sections 12A, 12AA, or 80G) if there is no material to establish the genuineness of the trust's activities or if no charitable work has been undertaken during the relevant period.

Sree Anjaneya Medical Trust v. CIT
382 ITR 399 · 2016 · High Court
47
citing judgments

The registration of a trust under Section 12A or 12AA does not involve an examination of the trust's actual application of funds or the ethical background of its settlors. The proper stage for such an examination is during the assessment proceedings.

Judgments citing section 12AA registration

Hyderabad Science Society, Hyderabad vs. DCIT., Exemption Circle 1(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

consideration to rival contentions against and in support of the correctness of the CIT(E)'s order under challenge cancelling the assessee's Section 12AA registration. We find no reason to express our agreement with the Revenue's arguments supporting the same. This is for the precise reason that

Uttar Pradesh Mitra Mandal Trust, Delhi vs. CIT (Exemption), Delhi

Appeal is allowed for statistical purposes

ITA 964/DEL/2025[-]Status: DisposedITAT Delhi28 Jan 2026

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwaluttar Pradesh Mitra Mandal Trust, Vs Cit(Exemption), B-5/263, Sector-7, Rohini, Civic Centre, Delhi-110085 New Delhi (Appellant) (Respondent) Pan No. Aabtu1461C Assessee By : Sh. V. K. Sabharwal, Adv. & Sh. Ashok Babbar, Adv. Revenue By : Ms. Amish S. Gupt, Cit-Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal Arises Against The Cit(Exemption), Delhi’S Din & Order No. Itba/Exm/F/Exm45/2024– 25/1071425041(1) Dated 20.12.2024, In Proceedings U/S 12Ab(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. V. K. Sabharwal, Adv. &For Respondent: Ms. Amish S. Gupt, CIT-DR
Section 12A

both the parties at length. Case file perused. 3. It emerges during the course of hearing that the learned CIT(Exemption) has refused section 12AA registration to the assessee after observing in para 5 of the impugned order that it had failed to file all the requisite information sought

Nih Sahay Utthansamiti, Madhubani vs. Income-Tax Officer (Exemption), Muzaffarpur

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

ITA 96/PAT/2025[2015-16]Status: DisposedITAT Patna09 Jan 2026AY 2015-16
Section 11Section 12ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and

Shri Goshala, Gurgaon vs. CIT Exemption, Chandigarh

ITA 4263/DEL/2025[-]Status: DisposedITAT Delhi25 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 12A

perused. 2. It emerges during the course of hearing that the assessee is aggrieved against the learned CIT(E)’s action rejecting its section 12AA registration application dated 13.11.2024 vide the following detailed discussion: - “2. In order to examine and verify whether the activities of the applicant society ... assessee’s and the Revenue’s vehement submissions. Learned CIT(DR), more particularly, strongly submits that the assessee has been rightly declined section 12AA registration as it had failed to explain the cash deposits made in its bank account maintained with Bank of Baroda. The Revenue could hardly dispute that

Shri Goshala, Gurgaon vs. CIT(Exemptions), Chandigarh

ITA 4262/DEL/2025[-]Status: DisposedITAT Delhi25 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 12A

perused. 2. It emerges during the course of hearing that the assessee is aggrieved against the learned CIT(E)’s action rejecting its section 12AA registration application dated 13.11.2024 vide the following detailed discussion: - “2. In order to examine and verify whether the activities of the applicant society ... assessee’s and the Revenue’s vehement submissions. Learned CIT(DR), more particularly, strongly submits that the assessee has been rightly declined section 12AA registration as it had failed to explain the cash deposits made in its bank account maintained with Bank of Baroda. The Revenue could hardly dispute that

Shree Jagat Guru Brahmanand Gaushala Samiti, Panipat vs. CIT(E), Chandigarh

ITA 297/DEL/2022[-]Status: DisposedITAT Delhi03 Nov 2025

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 11Section 11(1)(d)Section 12A

Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the learned CIT(Exemption) has refused section 12AA registration to the assessee vide his following detailed discussion: “6. After considering the submissions on record, it is observed that the applicant has shown an amount ... could be examined only in section 11 exemption proceedings since all what the learned CIT(Exemption) could consider at the time of section 12AA registration is the assessee’s object clauses vis-à-vis the corresponding proposed activities as per CIT(E) Vs. International Health Care Education & Research Institute

Cyboard Foundation, Gurgaon, Haryana vs. CIT Exemptions, Chandigarh

ITA 2806/DEL/2025[2023-24]Status: DisposedITAT Delhi04 Aug 2025AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 12ASection 80G

parties. 3. It next emerges from a combined perusal of these case files that the CIT(Exemptions) has firstly rejected the assessee’s Section 12AA registration quoting its failure to file all of its supportive evidence despite affording various opportunities of hearing subject matter of adjudication in ITA No. 2806/Del/2025

Cyboard Foundation, Gurgaon vs. CIT Exemptions, Chandigarh

ITA 2679/DEL/2025[2023-2024]Status: DisposedITAT Delhi04 Aug 2025AY 2023-2024

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 12ASection 80G

parties. 3. It next emerges from a combined perusal of these case files that the CIT(Exemptions) has firstly rejected the assessee’s Section 12AA registration quoting its failure to file all of its supportive evidence despite affording various opportunities of hearing subject matter of adjudication in ITA No. 2806/Del/2025

Bab-E-Rehmat Educational Society, Mumbra Thane vs. AO Exemtion Ward Thane, Quereshi Mansion

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

ITA 3119/MUM/2025[2023-24]Status: DisposedITAT Mumbai24 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm Bab-E-Rehmat Educational Society Ao Exemption Ward Thane Fakir Shah Baba Hill Road, Near Darul Falah, Near Sahil Hotel, Kausa, Vs. Mumbai – 400612. Pan/Gir No. Aabtb7190H (Appellant) : (Respondent) Assessee By : Shri Himanshu Gandhi Respondent By : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date Of Hearing : 23.06.2025 Date Of Pronouncement : 24.06.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Addl/Jcit (A)-2, Bengaluru (‘Ld. Cit(A)’ For Short), Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2023-24. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1) Rejection Of Approval Claimed U/S 12Aa Is Bad In Law Assessee Having Exemption Certificate U/S 12Aa Dated 25 April 2016, As Per Old Registration Process Once An Organization Obtains Section 12Aa Registration, The Validity Of The Registration Is Perpetual Unless It Is Cancelled Or Revoked By The Income Tax Department. Unlike Certain Registrations Requiring Periodic Renewal, Section 12Aa Of Income Tax Act Has No Expiration Date Or A Specific Time Limit. Which Is Valid For Life Time Of Society/Trust That Means Appellant Is Eligible For 12Aa Registration Till Cancellation Or Revoked By The Income Tax Department. Bad-E-Rehmat Educational Society

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Leyaqat Ali Aafaqui, SR. AR
Section 11Section 12ASection 143Section 250

Assessee having Exemption certificate U/S 12AA dated 25 April 2016, as per Old Registration Process Once an organization obtains Section 12AA registration, the validity of the Registration is perpetual unless it is cancelled or revoked by the Income Tax Department. Unlike certain registrations requiring periodic renewal, Section 12AA of Income

Dharmbhaskar Rashtrasant Shripachlegavkar Maharj Pratishtan, Pune vs. Exemption Ward 1(2), Pune

In the result, both the appeals of the assessee in ITA No

ITA 2799/PUN/2024[2012-13]Status: DisposedITAT Pune18 Jun 2025AY 2012-13
For Appellant: Shri Abhay Shastri & Jasraj SutarFor Respondent: Shri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

Pune, 14/02/2011), received Rs.34,92,076 in donations for charitable purposes (Building Fund). It obtained Section 12AA registration on 02/12/2016 during appeal pendency (06/08/2016), meeting the proviso's conditions. Ο The Assessing Officer's disregard of ITAT's remand directive to consider the 12A grant and CIT(A)'s narrow ... that assessment proceedings were pending during appeal when registration was granted: Event Return Filed AO's Initial Order Appeal Filed to CIT(A) Section 12AA Registration Date 26/09/2011 29/06/2016 06/08/2016 02/12/2016 AO's Order u/s 147 r.w.s.254 CIT(A) Order ITAT Appeal Filed 16/04/2021 05/09/2024 21/12/2024

Dharmbhaskar Rashtrasant Shripachlegavkar Maharj Pratishtan, Pune vs. Exemption Ward 1(2), Pune

In the result, both the appeals of the assessee in ITA No

ITA 2736/PUN/2024[2011-12]Status: DisposedITAT Pune18 Jun 2025AY 2011-12
For Appellant: Shri Abhay Shastri & Jasraj SutarFor Respondent: Shri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

Pune, 14/02/2011), received Rs.34,92,076 in donations for charitable purposes (Building Fund). It obtained Section 12AA registration on 02/12/2016 during appeal pendency (06/08/2016), meeting the proviso's conditions. Ο The Assessing Officer's disregard of ITAT's remand directive to consider the 12A grant and CIT(A)'s narrow ... pending during appeal when registration was granted: Event Date Return Filed 26/09/2011 AO's Initial Order 29/06/2016 Appeal Filed to CIT(A) 06/08/2016 Section 12AA Registration 02/12/2016 AO's Order u/s 147 r.w.s.254 16/04/2021 CIT(A) Order 05/09/2024 ITAT Appeal Filed 21/12/2024 6. The Ld. DR, on the other hand

St. Josephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-1(3), Chennai

ITA 3297/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से / Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

penalty levied u/s.270A of the Act 4. Brief facts are that the assessee is a public charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11

St. Joshephs Institute of Science and Technology Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3296/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Jun 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. (Pan: Aamts 3888 G) (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

penalty levied u/s.270A of the Act 4. Brief facts are that the assessee is a public charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11

St. Josephs Institute of Science and Technology Trust, Chennai vs. Dcot. Central Circle-1(3), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3295/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

penalty levied u/s.270A of the Act 4. Brief facts are that the assessee is a public charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11

St. Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

ITA 3294/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Jun 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.3293 & 3294/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 & 2020-21 St. Joseph'S Educational Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aamts 3888 G] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.3295 To 3297/Chny/2024 निर्धारणवर्ष/Assessment Year: 2018-19 To 2020-21 St. Joseph'S Institute Of Science & Technology Trust, 56-C, Old Mahabalipuram Road, Sholinganallur, Chennai-600 119. [Pan: Aahts 9943 B] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-1(3), Chennai. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. V. Balaji, Ca & Mr. K.R. Vasudevan, Advocate By Virtual प्रत्यर्थी की ओर से /Respondent By : Ms. Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 04.04.2025 घोषणाकीतारीख / Date Of Pronouncement : 06.06.2025 :: 2 ::

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

penalty levied u/s.270A of the Act 4. Brief facts are that the assessee is a public charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11

St.Josephs Educational Trust, Chennai vs. DCIT, Central Circle-193), Chennai

In the result, all the appeals filed by the assessees are allowed

ITA 3293/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. V. Balaji, CA &For Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 139(1)Section 143(1)Section 270ASection 271A

penalty levied u/s.270A of the Act 4. Brief facts are that the assessee is a public charitable trust formed on 02.04.2012 and enjoyed section 12AA registration w.e.f. 29.05.2012 vide registration dated 26.12.2012. The assessee is noted to be running an Engineering College and has claimed exemption u/s.11

Lord Krishna Uchya Shiksha Prasar Samiti, Datia vs. ACIT, Datia

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

ITA 128/AGR/2022[2015-16]Status: DisposedITAT Agra29 May 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

have rejected the assessee's section 11 exemption claimed for the A.Y. 2017-18 in the precise reason that the Id.CIT(Exemption) granted Section 12AA registration on 30.09.2020 which could not be extended as carrying retrospective effect. 4. The Revenue vehemently quote hon'ble jurisdictional high court's decision ... come on record that the time of framing assessment herein dated 10.09.2021, the assessee had very well succeeded in getting Section 12AA registration. We thus quote section 12A 2nd proviso to hold that benefit of such a registration could not be denied as the re- assessment had been granted

Lord Krishn A Uchya Shiksha Prasar Samiti, Datia vs. ACIT, Datia

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

ITA 122/AGR/2022[2016-17]Status: DisposedITAT Agra29 May 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

rejected the assessee’s section 11 exemption claimed for the A.Y. 2017-18 herein for the precise reason that the ld.CIT(Exemption) granted Section 12AA registration on 30.09.2020 which could not be extended as carrying retrospective effect. 4. The Revenue vehemently quote hon’ble jurisdictional high court’s decision ... come on record that at the time of framing assessment herein dated 10.09.2021, the assessee had very well succeeded in getting Section 12AA registration. We thus quote section 12A 2nd proviso to hold that ITA Nos.122 & 128/Agr/2022 benefit of such a registration could not be denied as the re- assessment

Social Educational and Welfare Association, Haldwani vs. ITO, Haldwani

Appeal is partly allowed for statistical purposes

ITA 184/DDN/2024[2021-22]Status: DisposedITAT Dehradun21 Mar 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Taran Deep Singh, AdvFor Respondent: Sh. Amar Pal Singh, Sr. DR
Section 11Section 12ASection 154Section 68

course of hearing that both the lower authorities ought to have treated the assessee is entitled for section 11 exmeption once it carries section 12AA registration since 12.07.2010. The Revenue on the other hands seeks to buttress the point that given the fact that once the assessee could not plead ... situation, Mr. Singh firstly invited our attention to the assessee’s paper book pages 7 to 9 indicating it to have been granted section 12AA registration on 05.04.2022. He further takes us to the statutory amendment in section 12AB; inserted by the taxation and other laws relaxation and amendment

Lord Krishna Uchya Shiksha Prasar Samiti, Datia vs. ITO, Datia

Appeal is allowed

ITA 129/AGR/2022[2017-18]Status: DisposedITAT Agra10 Feb 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwallord Krishna Uchya Vs. Cit(A)/Nfac, Shiksha Prasar Samiti, Delhi House Of Ram Kishoare Rawat, Holipura, Datia, M.P.-475661 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaal3677K Appellant .. Respondent

For Appellant: Sh. Ashok Vijayawargiya, CAFor Respondent: Sh. Shalendra Shrivastava, Sr. DR
Section 11Section 12ASection 147

assessee’s section 11 exemption claimed for the A.Y. 2017-18 herein for the precise reason that the ld. CIT(Exemption) granted Section 12AA registration on 30.09.2020 which could not be extended as carrying retrospective effect. 4. The Revenue vehemently quote hon’ble jurisdictional high court’s decision ... come on record that at the time of framing assessment herein dated 10.09.2021, the assessee had very well succeeded in getting Section 12AA registration. We thus quote section 12A 2nd proviso to hold that benefit of such a registration could not be denied as the re-assessment had been granted