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103 results for “charitable trust”+ Section 12(1)(ac)clear

Sorted by relevance

Karnataka366Mumbai173Pune132Delhi111Ahmedabad103Jaipur88Hyderabad86Chennai62Rajkot59Bangalore56Surat41Kolkata39Amritsar31Chandigarh29Calcutta16Nagpur15Cochin13Visakhapatnam10Jodhpur10Panaji9Telangana8Agra8Cuttack7Indore7Lucknow5Patna5Raipur5Varanasi4SC4Dehradun3Ranchi3Rajasthan2Punjab & Haryana2Jabalpur2Andhra Pradesh1

Key Topics

Section 12A303Section 12A(1)(ac)164Exemption100Section 80G(5)82Section 80G78Section 1157Charitable Trust53Section 80G(5)(iii)44Condonation of Delay

SHRI SOUDHARMA BRIHAD TAPOGACHCHIYA TRISTUTIK JAIN SANGHA SAMARPANAM,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is devoid of\nmerits and the same is hereby dismissed

ITA 1571/AHD/2024[NA]Status: DisposedITAT Ahmedabad03 Jan 2025
Section 12A

ac) of sub-section (1) of\nsection 12A is not complete or it contains false or incorrect\ninformation. “\n7. 1. It is undisputed fact that the Assessee Trust is created on 05-\n01-2023 and the new provisions of section 12AB which is\napplicable from 01.04.2021. Perusal of the above provisions more\nparticularly Clause (d) to Explanation of Section 12AB

GROW FOUNDATION GANDHINAGAR,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for 9

ITA 734/AHD/2024[NA]Status: DisposedITAT Ahmedabad10 Sept 2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

Showing 1–20 of 103 · Page 1 of 6

29
Section 13(1)(b)28
Section 1224
Addition to Income13
For Appellant: Respondent by: Shri H Phani, CIT. DRFor Respondent: Shri H Phani, CIT. DR
Section 10Section 80Section 80FSection 80GSection 80G(5)Section 80G(5)(iii)

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form

SWAMI EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 454/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

charitable trust registered under the Bombay Public Trust Act, vide registration certificate dated 9.8.2017. The assessee trust was never registered under the Income Tax Act, and had obtained its first provisional registration under section 12AB of the Act on 7.4.2022 for the period Asst. Year 2022-23 to 2024-25. Thereafter, the assessee had moved an application seeking final registration

SWAMI EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 455/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms. Suchitra R. Kamble & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri R. P. Rastogi, CIT-DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

charitable trust registered under the Bombay Public Trust Act, vide registration certificate dated 9.8.2017. The assessee trust was never registered under the Income Tax Act, and had obtained its first provisional registration under section 12AB of the Act on 7.4.2022 for the period Asst. Year 2022-23 to 2024-25. Thereafter, the assessee had moved an application seeking final registration

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 458/AHD/2025[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

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

Charitable Trust Vs. CIT(E) regular registration under item-B of sub-clause (6) of Section 12A(1)(ac) of the Act without going into the aspects whether the benefit u/s. 11 or 12

ANANYA EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 459/AHD/2025[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

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

Charitable Trust Vs. CIT(E) regular registration under item-B of sub-clause (6) of Section 12A(1)(ac) of the Act without going into the aspects whether the benefit u/s. 11 or 12

MAA SHARDA KOTHARI FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 93/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Jul 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : - Maa Sharda Kothari Foundation Commissioner Of 7, Mahavir Bungalows Vs. Income Tax Nr.Prernatirth Derasar (Exemption) Jodhpur Gam Vejalpur Ahmedabad 380 015. Ahmedabad. Pan : Aaatm 7202 Q (Applicant) (Responent) : Shri Bandish Soparkar, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr

For Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

12. In the present case, the rejection of the application as “non- maintainable” due to the absence of activity at the time of application is not in accordance with the legislative intent of section 12A(1)(ac)(iii) read with section 12AB(1)(b). The provision merely prescribes the outer time limit by which the application for regular registration must

CLEAN TEETH CLEAN MOUTH CHARITABLE TRUST,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 95/AHD/2024[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Shri Darshak M Thakkar, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

charitable institutions. Due to change in law, a new clause (ac) has been inserted in sub-section (1) of section 12A w.e.f. 01.04.2021 which states that notwithstanding anything contained in clauses (a) to (ab), the person in receipt of the income who wants to claim benefit of section 11 & 12 is to made an application in the prescribed form

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 664/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

Charitable Trust vs. CIT(E)] - 4 – per the provisions of Section 12A(1)(ac) of the Act, the assessee was required to have filed an application under sub-clause(iii) thereof but had inadvertently filed the same under sub-clause (vi) Item-(B). He drew our attention to sub-clause (iii) of Section 12A(1)(ac) of the Act pointing

UDAN EDUCATION CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 663/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Rignesh Das, CIT. DR
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)Section 80G(5)

Charitable Trust vs. CIT(E)] - 4 – per the provisions of Section 12A(1)(ac) of the Act, the assessee was required to have filed an application under sub-clause(iii) thereof but had inadvertently filed the same under sub-clause (vi) Item-(B). He drew our attention to sub-clause (iii) of Section 12A(1)(ac) of the Act pointing

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

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

ITA 667/AHD/2023[2023-2024]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-2024

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

charitable and religious trust eligible for claiming exemption under Section 11, it becomes relevant to test it on the anvil of Section 13. 10. In view of the above judicial precedents, looking into the facts of the instant case, we are of the considered view that the provisions of Section 13 of the Act can be invoked only

BHOJALRAM LEUVA PATEL SEVA SAMAJ TRUST,DEVKI GALOL vs. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), AHMEDABAD, AHMEDABAD

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

ITA 668/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Kamlesh Makwana, CIT D.RFor Respondent: Shri Kamlesh Makwana, CIT D.R
Section 11Section 12ASection 13(1)(b)Section 80GSection 80G(5)(iii)

charitable and religious trust eligible for claiming exemption under Section 11, it becomes relevant to test it on the anvil of Section 13. 10. In view of the above judicial precedents, looking into the facts of the instant case, we are of the considered view that the provisions of Section 13 of the Act can be invoked only

SHREE AATH PARAGANA GURJAR PRAJAPATI SAMAJ TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, VEJALPUR, AHMEDABAD

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

ITA 2025/AHD/2024[N.A.]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

Section 12ASection 12A(1)(ac)

ac)(iii) of the Act, for the Registration under section 12A of the Act and therefore your Honors are requested to direct the CIT (Exemption) to grant registration under section 12A of the Act. Ground No. 2 That the ld.CIT(Exemption),Ahmedabad has erred in law and facts by giving direction Further, the applicant should compute the tax liability under

DAKSHIN GUJARAT SAMAST CHAUDHARI SAMAJ CHERITABLE TRUST FEDERATION,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 742/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 Jun 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokar

For Respondent: Shri R.P. Rastogi, CIT
Section 12A(1)(ac)Section 80G(5)(iii)

charitable trust. The assessee had filed applications in Form No. 10AB - first, seeking regular registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961, and second, for approval under section 80G(5)(iii) of the Act. These applications were submitted pursuant to the relevant clauses under Rule 17A and Rule 11AA of the Income-tax Rules

NANA AND RANDER SUNNI VOHRA MEDICAL AND CHARITABLE TRUST,SURAT vs. COMMISSIONER OF INCOMETAX (EXEMPTION ) AHMEDABAD, AHMRDABAD

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

ITA 1000/AHD/2023[2023-24]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2023-24

Bench: Shri Siddhartha Nautiyal & Shri Makarand Vasant Mahadeokar

For Appellant: Ms.Himali Mistry, A.RFor Respondent: Shri Sudhendu Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form Nana And Rander Sunni Vohra Medical And Charitable Trust vs. CIT(E) Asst.Year

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 647/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

12(A). Your appellant graves leave to add to amend or to modify the ground in above raised.” 4. Shri Kunal Rathod, the ld. counsel for the assessee submitted that the ld. CIT(E) had rejected the application filed by the assessee for the reason that the assessee Trust was not found eligible for registration under section 12A(1)(ac

HOUSE OF HUMANITY CHARITABLE TRUST,VADODARA vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 648/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jul 2025

Bench: Shri TR Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

12(A). Your appellant graves leave to add to amend or to modify the ground in above raised.” 4. Shri Kunal Rathod, the ld. counsel for the assessee submitted that the ld. CIT(E) had rejected the application filed by the assessee for the reason that the assessee Trust was not found eligible for registration under section 12A(1)(ac

FARMVILLE ENTERPRISE,,VADODARA vs. THE DY. CIT, CENTRAL CIRCLE-1,, VADODARA

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

ITA 648/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

For Appellant: Shri Kunal Rathod, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

12(A). Your appellant graves leave to add to amend or to modify the ground in above raised.” 4. Shri Kunal Rathod, the ld. counsel for the assessee submitted that the ld. CIT(E) had rejected the application filed by the assessee for the reason that the assessee Trust was not found eligible for registration under section 12A(1)(ac

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

charitable trust which was granted provisional registration under section 12AB(1)(ac)(vi) vide order in Form No. 10AC dated 13.01.2022, valid for assessment years 2022–23 to 2024–25. Subsequently, the assessee filed an application in Form No. 10AB dated 16.03.2023 seeking conversion of provisional registration into regular registration under section 12AB(1)(ac

LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

ac)(iii) on the basis that the trust is established for the benefit of a particular caste, thereby attracting the bar under section 13(1)(b) of the Act. 8. It is undisputed that the assessee trust was constituted on 26.02.2019 and therefore falls under the category of trusts created prior to 1st April 2021 and had been granted provisional