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“section 12AB registration”

Charitable TrustsSection 12ABSection 12AB15 judgments

The decision most relied on for section 12AB registration is Ananda Social and Educational Trust v. CIT (426 ITR 340), cited in 116 judgments on BharatTax.

Leading authorities on section 12AB registration

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. Dawoodi Bohra Jamat
364 ITR 31 · 2014 · Supreme Court
83
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
82
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.

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.

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).

New Noble Educational Society v. Chief Commissioner of Income Tax
448 ITR 594 · 2022 · Supreme Court
50
citing judgments

An institution qualifies as an 'educational institution' for tax exemption, including under Section 10(23C)(iiiab), only if it imparts structured, formal education, distinguishing it from general public utility activities 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.

Fifth Generation Education Society v. CIT
185 ITR 634 · 1990 · High Court
44
citing judgments

Registration under Section 12A and approval under Section 80G are distinct from assessment; issues relevant to assessing income under Section 11 cannot be grounds for rejecting an application for registration or approval.

Judgments citing section 12AB registration

Team Colours Foundation, Vadlamuru vs. ITO, Exemption Ward, Rajahmundry

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

ITA 730/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam30 Jan 2026AY 2023-24

Bench: Ld.CIT(A) and this First Appellate Authority confirmed the addition by stating that the Trust doesn't have Registration u/s 12AB and hence all the donations were taxable as corpus donations. For coming to this conclusion, the Ld.CIT(A) quoted several decisions in his appeal order including a Supreme Court decision of UP Forest Corporation Vs. CIT, 297 ITR 1 (SC). 5. The appellant Trust filed an appeal before ITAT with the grounds of appeal mentioned in para 2 of this order. Apart from argui

Section 11Section 12ASection 80G(5)

matter may be restored to the file of A.O. for fresh consideration, restricted only to the limited issue of verification of section 12AB registration since the case was taken up for scrutiny for this purpose only. It was also submitted that, if the Registration u/s 12AB is found

Shree Vaish Aggrawal Samaj Chawla Colony Ballabgarh, Ballabgarh, Faridabad vs. CIT Exemptions, Chandigarh

Appeal is allowed

ITA 4204/DEL/2025[NA]Status: DisposedITAT Delhi20 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: Na Vs. Cit(Exemption), Shree Vaish Aggrawal Samaj Chawla Colony, Chandigarh Agarsain Bhawan Aggarwal Dharamshala, Near Panchat Bhawan, Chawla Colony, Faridabad Pan: Abcas8302F (Appellant) (Respondent) Assessee By Sh. Charitra Gupta, Ca Sh. Deepak Garg, Ca Department By Sh. Jitender Singh, Cit(Dr) Date Of Hearing 12.11.2025 Date Of Pronouncement 20.11.2025 Order Per Satbeer Singh Godara, Jm The Assessee Has Filed The Instant Appeal Against The Commissioner Of Income Tax (Exemption) [In Short, The “Cit(E)”], Delhi’S Order Dated 27.05.2025 Having Din & Notice No. Itba/Exm/F/Exm45/2025-26/1076467568(1), Involving Proceedings Under Section 12A(1)(Ac)(Ii) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. Coming To The Assessee’S Sole Substantive Ground Seeking Section 12Ab Registration Herein, We Note From A Perusal Of The Case Record That The Learned Cit(E) Has Declined Its Application Dated 24.12.2024 Vide Following Detailed Discussion: - “4.2 In Response Thereto, The Applicant Has Furnished Its Reply On 05.03.2025. On Perusal Of The Financial Statements Submitted By The Applicant, It Has Been Observed That The Applicant Has Made Investments Of Rs. 8,00,000/- In Btl Impex India Ltd. & Rs. 39,02,760/- In Srs Investment Ltd. The Relevant Extracts Of The Balance Sheets As On 31.03.2022, 31.03.2023 & 31.03.2024 Is Reproduced As Under:

Section 11Section 11(2)Section 11(5)Section 12ASection 12A(1)(ac)

hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. Coming to the assessee’s sole substantive ground seeking section 12AB registration herein, we note from a perusal of the case record that the learned CIT(E) has declined its application dated 24.12.2024 vide following detailed ... facts in considering the assessee’s above investments in the twin entities in question forming sole basis of rejecting its section 12AB registration. His/her impugned order refusing section 12A registration to the assessee is hereby reversed therefore. Ordered accordingly. 5. This assessee’s appeal is allowed. Order pronounced

Aryans Educational and Charitable Trust Regd, Mohali vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

Principal Commissioner of Income-tax (Central) -Violation committed by assessee trust in assessment year 2021-22 could not be basis of cancelling section 12AB registration for assessment year 2022-23 to assessment year 2026-27, as each year was to be considered independently. As such, any adversarial position or consequent

Devgiri Kalyan Ashram, Jalgaon vs. Commissioner of Income Tax (Exemptions), Pune

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

ITA 1/PUN/2025[Not Applicable]Status: DisposedITAT Pune29 Aug 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1/Pun/2025 Devgiri Kalyan Ashram, Vs. Cit, Exemption, Pune. Godai Balirampeth, Station Road, Jalgaon- 425001. Pan : Aadtd8830A Appellant Respondent Assessee By Shri Avinash Gundiyal (Virtual) : Revenue By : Shri Amol Khairnar Date Of Hearing : 28.08.2025 Date Of Pronouncement : 29.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.10.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G(5) Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Filed Application For Registration In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act On 18.05.2024. With A View To Verify The Genuineness Of Activities Of The Assessee & Fulfillment Of Conditions Laid Down In Clauses (I)

For Respondent: Shri Amol Khairnar
Section 12ASection 80GSection 80G(5)

registration u/s 12AB of the IT Act. In this regard, Ld. AR submitted before us that it is true that the application for section 12AB registration was rejected by Ld. CIT, Exemption, Pune but a coordinate bench of this Tribunal vide ITA No.2801/PUN/2024 order dated 30.04.2025 has already set-aside

Jalna Maheshwari Charitable Foundation, Jalna vs. CIT Exemptions, Pune

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

ITA 318/PUN/2025[NA]Status: DisposedITAT Pune05 Aug 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.318/Pun/2025 Jalna Maheshwari Charitable Vs. Cit, Exemption, Pune. Foundation, H.No.1-29-11203, A-60, Pritisudha Nagar, Jalna- 431203. Pan : Aafcj6375D Appellant Respondent Assessee By : Shri Darshan Gattani (Virtual) Revenue By : Shri Amol Khairnar Date Of Hearing : 04.08.2025 Date Of Pronouncement : 05.08.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.12.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 80G Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Filed Its Application For Registration In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act On 21.06.2024. With A View To Verify The Genuineness Of Activities Of The Assessee & Fulfilment Of Conditions Laid Down In Clauses (I) To (V) Of Section 80G(5) Of The It Act, Notices Were Issued Through

For Appellant: Shri Darshan Gattani (Virtual)For Respondent: Shri Amol Khairnar
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

that application of the assessee for registration u/s 12AB of the IT Act has already been rejected and therefore in the absence of section 12AB registration, the assessee is not entitled for approval u/s 80G(5) of the IT Act and accordingly Ld. CIT(E) rejected the application for approval ... submitted that the application for registration u/s 80G(5) of the IT Act was rejected only for want of copy of section 12AB registration. In this regard, Ld. AR submitted that the application for registration u/s 12AB of the IT Act was rejected by Ld. CIT(E) and thereafter

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

2806/Del/2025. He further observes in Section 80G impugned order under challenge in ITA No. 2679/Del/2025 that once there is no Section 12AB registration herein, it is not entitled for consequential 80G relief as well. This is what leaves the assessee aggrieved. 4. We have given our thoughtful consideration

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

2806/Del/2025. He further observes in Section 80G impugned order under challenge in ITA No. 2679/Del/2025 that once there is no Section 12AB registration herein, it is not entitled for consequential 80G relief as well. This is what leaves the assessee aggrieved. 4. We have given our thoughtful consideration

Shalom Education Centre, Raigad vs. CIT (Exemption), Pune

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

ITA 1293/PUN/2025[2024-25]Status: DisposedITAT Pune14 Jul 2025AY 2024-25

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1293/Pun/2025 निर्धारण वर्ा / Assessment Year : 2024-25 Shalom Education Centre, Vs. Cit, Exemption, Pune. Priya, Laxmi Nagar, Khopoli, Raigad-410203 Maharashtra Pan-410203 Appellant Respondent

Section 80Section 80GSection 80G(5)Section 80G(5)(iv)

application for approval under section 80 G5 of the IT Act on the merits of the case. LD AR also furnished copy of section 12AB registration before the bench. 5. Learned DR appearing from the side of the revenue relied on the order passed by learned CIT exemption, however

Sariputta Charitable Trust, Chhindwara vs. Commissioner of Income Tax (Exemption), Bhopal

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

ITA 5/JAB/2025[2021-22]Status: DisposedITAT Jabalpur11 Jun 2025AY 2021-22

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2021-22 Sariputta Charitable Trust Commissioner Of Income V. Tax (Exemption) Khajri Dhimradhan, Chhindwara, 480001. Room No.201, Ii Floor, Reac, Bhopal, 462016, Madhya Pradesh. Pan:Aarts8965K (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Shrawan Kumar Meena, Cit-Dr Date Of Hearing: 21 05 2025 Date Of Pronouncement: 11 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Shrawan Kumar Meena, CIT-DR
Section 12ASection 80GSection 80G(5)

application in Form 10AB for registration under Section 80G of the Income Tax Act, 1961, solely on the ground of the absence of Section 12AB registration, without properly appreciating the facts and efforts made by the appellant to comply with the requirements. 2. On the facts and circumstances ... failing to acknowledge that the appellant had already submitted all requisite Page 2 of 3 documents and that the rejection of the Section 12AB registration was under appeal before the appropriate authority. 3. On the facts and circumstances of the case, the learned Ld. CIT (E) failed to consider that

Indus Alumni Association, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 2128/AHD/2024[NA]Status: DisposedITAT Ahmedabad01 May 2025

Bench: S/Shri T.R. Senthil Kumar

For Appellant: Shri S.N. Divatia, AR andFor Respondent: Adjournment Application
Section 10Section 12ASection 12A(1)Section 80GSection 80G(5)Section 80G(5)(iii)

arnt aici aftrercy, weretare -arais ‘D’ aeAaTaTal IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE S/SHRI T.R. SENTHIL

Red Sienna Educational Services, Delhi vs. CIT Exemption, New Delhi

ITA 3818/DEL/2024[-]Status: DisposedITAT Delhi21 Mar 2025

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Ms. Aditi Thakkar, AdvFor Respondent: Sh. Sunil Yadav, CIT-DR
Section 1Section 12ASection 80G

which form sole subject matter of adjudication before us. 4. Learned counsel invites our attention to the CIT(E) impugned orders rejecting section 12AB registration(s) and ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation submits that he has not considered the corresponding detailed evidence in support of their charitable objects

Rosella Educational Foundation, Delhi vs. CIT Exemption, New Delhi

ITA 3817/DEL/2024[-]Status: DisposedITAT Delhi21 Mar 2025

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Ms. Aditi Thakkar, AdvFor Respondent: Sh. Sunil Yadav, CIT-DR
Section 1Section 12ASection 80G

which form sole subject matter of adjudication before us. 4. Learned counsel invites our attention to the CIT(E) impugned orders rejecting section 12AB registration(s) and ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation submits that he has not considered the corresponding detailed evidence in support of their charitable objects

Rosella Educational Foundation, Delhi vs. CIT Exemption, Delhi

ITA 3816/DEL/2024[-]Status: DisposedITAT Delhi21 Mar 2025

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Ms. Aditi Thakkar, AdvFor Respondent: Sh. Sunil Yadav, CIT-DR
Section 1Section 12ASection 80G

which form sole subject matter of adjudication before us. 4. Learned counsel invites our attention to the CIT(E) impugned orders rejecting section 12AB registration(s) and ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation submits that he has not considered the corresponding detailed evidence in support of their charitable objects

Red Sienna Educational Services, Delhi vs. CIT Exemption, Delhi

ITA 3815/DEL/2024[-]Status: DisposedITAT Delhi21 Mar 2025

Bench: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla

For Appellant: Ms. Aditi Thakkar, AdvFor Respondent: Sh. Sunil Yadav, CIT-DR
Section 1Section 12ASection 80G

which form sole subject matter of adjudication before us. 4. Learned counsel invites our attention to the CIT(E) impugned orders rejecting section 12AB registration(s) and ITA Nos. 3816 & 3817/Del/2024 Rosella Educational Foundation submits that he has not considered the corresponding detailed evidence in support of their charitable objects

Shri Gayatri Sanshodhan Seva Mandal, Pune vs. CIT Exemptions, CIT Exemption Pune

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

ITA 1361/PUN/2023[2024-25]Status: DisposedITAT Pune04 Jun 2024AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A. ShahFor Respondent: Shri Keyur Patel
Section 11Section 12ASection 12A(1)(ac)

existence w.e.f. 22.07.1990 for carrying out religious activity. Under the new provisions of section 12AB, the assessee trust applied for registration on 17.08.2021. Section 12AB registration has been granted to the trust on 24.09.2021 which is valid till Assessment Year (“AY”) 2026- 27. It is this registration of the assessee ... Authorities in view of the mandatory requirement of sub-clause (a) of clause 10 of Form 10AC. The Ld. AR pointed out that section 12AB registration has been granted to the trust on 24.09.2021 to carry out religious activities which is valid till AY 2026-27. The assessee trust therefore