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“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

Baba Saudan Singh Veermati Devi Educational Society, Hathras vs. CIT(E), Lucknow

Appeal is allowed for statistical purposes

ITA 11/AGR/2021[ -]Status: DisposedITAT Agra10 Feb 2025

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalbaba Saudan Singh Veermati Vs. Commissioner Of Devi Educational Society, Income Tax Village Kurawali, Post Luheta Qadiri Building, Marris Tehsil Sadabad, Road, Aligarh, Dist. Hathras Up-281306 Uttar Pradesh-202001 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aabtb8953C Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Sukesh Kumar Jain, CIT-DR
Section 12ASection 154

months and 8 days. We reiterate that the assessee is aggrieved against the Learned CIT(Exemption)’s order was passed on 15.09.2014 rejecting section 12AA registration. It has come on record that the assessee herein has been pursuing it’s section154 rectification which has culminated in various proceedings (supra). That

Agarwal Taxcon Private Limited, Delhi vs. Deputy Commissioner of Income Tax, Central Circle-32, Delhi

ITA 4262/DEL/2024[2019-20]Status: DisposedITAT Delhi23 Jan 2025AY 2019-20

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

The ITO, (Exemptions), Ward-2, Ahmedabad vs. The Gujarat Institute of Housing & Estate Developers, Ahmedabad

In the result, the appeal of the Department is allowed

ITA 1022/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad08 Jan 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Waghe Prasad Rao, Sr. DRFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 12ASection 25Section 271(1)(c)

findings in a scrutiny assessment framed on 28-3- 2013 pertaining to assessment year 2010-11 holding it as an institution without section 12AA registration and also declining it mutuality exemption and issued section 148 notice on the same premise in these first three assessment years. The assessee claimed itself

Shree Swaminarayan Mandir Trust, Rampar vs. The ITO, Exemption Ward - 1, Rajkot

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

ITA 340/RJT/2024[2020-21]Status: DisposedITAT Rajkot06 Jan 2025AY 2020-21

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.340/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2020-21)

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 10Section 11Section 12ASection 142(1)Section 143(3)Section 69A

before the Bench, the relevant dates, which are important to adjudicate the issue, which reads as follows: Shri Rindani, submitted in brief that section 12AA registration number was available with the assessee and the same was accepted by the assessing officer in assessments up to assessment year

Sevabharathi, Erumely vs. CIT Exemptions, Kochi

Appeal is allowed for statistical purposes

ITA 422/COCH/2023[2023-24]Status: DisposedITAT Cochin23 Oct 2024AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsevabharathi Erumely Commissioner Of Income Tax Sabarimala Ayyappa Seva (Exemption), Kochi Samajam Building Vs. Erumely South, Kottayam 686509 [Pan: Abmas5322D] (Appellant) (Respondent)

For Appellant: Shri Prasantha Sreenivas, CAFor Respondent: Dr. S. Pandian, CIT-DR
Section 12ASection 80G

other hand, submits that the assessee has been wrongly denied the impugned registration once the very material has been considered and accepted in section 12AA registration granted on 30.03.2023. 4. Faced with this situation, we deem it appropriate to restore the assessee’s instant section 80G registration appeal back

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 142/RPR/2019[2012-13]Status: DisposedITAT Raipur20 Apr 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

Income Tax Act, 1961 is available for preceding assessment year(s) where assessment case(s) are pending on the date of grant of section 12AA Registration. Ld. AR produced before us the chronology of events in the form of paper book at pages 2 to 9, which is extracted hereunder ... available to the assessee as assessment proceedings for earlier year(s) were pending on the date of grant of Section 12AA Registration. That the same benefit to which the assessee is entitled for retrospective year(s) has been allowed upon first appeal preferred by the assessee by Commissioner of Income

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 141/RPR/2019[2011-12]Status: DisposedITAT Raipur20 Apr 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

Income Tax Act, 1961 is available for preceding assessment year(s) where assessment case(s) are pending on the date of grant of section 12AA Registration. Ld. AR produced before us the chronology of events in the form of paper book at pages 2 to 9, which is extracted hereunder ... available to the assessee as assessment proceedings for earlier year(s) were pending on the date of grant of Section 12AA Registration. That the same benefit to which the assessee is entitled for retrospective year(s) has been allowed upon first appeal preferred by the assessee by Commissioner of Income

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 140/RPR/2019[2010-11]Status: DisposedITAT Raipur20 Apr 2023AY 2010-11

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

Income Tax Act, 1961 is available for preceding assessment year(s) where assessment case(s) are pending on the date of grant of section 12AA Registration. Ld. AR produced before us the chronology of events in the form of paper book at pages 2 to 9, which is extracted hereunder ... available to the assessee as assessment proceedings for earlier year(s) were pending on the date of grant of Section 12AA Registration. That the same benefit to which the assessee is entitled for retrospective year(s) has been allowed upon first appeal preferred by the assessee by Commissioner of Income

Assistant Commissioner of Income Tax (Exemption), Raipur vs. Maharshi Mahesh Yogi Vedic Vishwavidyalaya, Jabalpur

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

ITA 139/RPR/2019[2009-10]Status: DisposedITAT Raipur20 Apr 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

For Respondent: Smt. Ila M. Parmar, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(2)

Income Tax Act, 1961 is available for preceding assessment year(s) where assessment case(s) are pending on the date of grant of section 12AA Registration. Ld. AR produced before us the chronology of events in the form of paper book at pages 2 to 9, which is extracted hereunder ... available to the assessee as assessment proceedings for earlier year(s) were pending on the date of grant of Section 12AA Registration. That the same benefit to which the assessee is entitled for retrospective year(s) has been allowed upon first appeal preferred by the assessee by Commissioner of Income

Hiranyagarbh, Dehradun vs. CIT9Exemption), Lucknow

The appeal of the assessee is partly allowed for statistical purpose

ITA 1082/DEL/2018[2018-19]Status: DisposedITAT Delhi05 Oct 2021AY 2018-19

Bench: Ms Suchitra Kamble & Sh. Prashant Maharishi

Section 12ASection 80G

Exemption) seem to be generic in nature. The Ld. AR submitted that no verification of documents as well as the grant of Section 12AA Registration was not taken into consideration by the CIT(Exemption). 6. The Ld. DR relied upon the order of the CIT(Exemption). 7. We have heard