BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

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

Sorted by relevance

Pune336Mumbai229Ahmedabad209Jaipur153Delhi142Chennai99Surat92Kolkata77Hyderabad61Rajkot60Bangalore55Amritsar39Nagpur27Indore24Chandigarh23Cochin21Lucknow21Visakhapatnam20Patna15Ranchi14Jodhpur11Agra11Panaji11Cuttack9Jabalpur7Raipur7Dehradun4Guwahati3Punjab & Haryana2Allahabad2SC1Telangana1

Key Topics

Section 12A176Section 12A(1)(ac)56Section 80G40Exemption38Charitable Trust23Section 80G(5)16Section 1214Section 2(15)14Section 1358Natural Justice

MUKTISAR WELFARE CLUB,MUKTSAR vs. ITO WARD 2(2), MUKTSAR/, MUKTSAR,PUNJAB

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

ITA 182/ASR/2025[2024-25]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

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

1-3 of Case Law PB) Section 12A, read with section 12AA, of the Income-tax Act, 1961 - Charitable or religious trust - Registration of (Rejection of application) - Assessee-company, a non-profit company, applied for registration under section 12AA - Commissioner (Exemption) found that application was furnished under section 12A(l)(ac

MUKTISAR WELFARE CLUB,MUKTSAR, PUNJAB vs. ITO WARD 2(2), MUKTSAR, MUKTSAR

Showing 1–20 of 39 · Page 1 of 2

8
Section 114
Deduction3

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

ITA 235/ASR/2025[2024-2025]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-2025

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

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

1-3 of Case Law PB) Section 12A, read with section 12AA, of the Income-tax Act, 1961 - Charitable or religious trust - Registration of (Rejection of application) - Assessee-company, a non-profit company, applied for registration under section 12AA - Commissioner (Exemption) found that application was furnished under section 12A(l)(ac

CHINTPURANI MANDIR ( BRAHAM AKHARA) PARBHANDAK COMMITTEE,JALANDHAR vs. COMMISSISSIONER OF INCOME TAX ( EXEMPTIOPNS), CHANDIGARH

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

ITA 683/ASR/2024[2024-25]Status: DisposedITAT Amritsar17 Dec 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. S. K. Vatta, C. A
Section 12ASection 12A(1)(ac)

charitable activities when it applied for provisional registration on 13th November, 2023, (which was not as per procedure of section 12A as laid down post 01st October, 2023 ) and as such this application for final registration dated 17/04/2024, has been rejected. In other words, the application has been rejected for an inadvertent error in filing the provisional application under

YUVA GAU SEWAK WELFARE SOCIETY,BARNALA vs. CIT EXEMPTIONS, CHANDIGARH

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

ITA 199/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Nitin Aggarwal, Adv
Section 12ASection 12A(1)(ac)

Charitable Hospital. The society received its first donation on 27th September, 2023 and commenced its activities, and provisional registration was obtained u/s 12A(1)(ac)(iii) on 31st December, 2023. 3. Thereafter, the society applied for permanent registration u/s 12A(1)(ac)(iii) on 4th of July, 2024, which has been rejected by the ld. CIT(A) primarily

GARDEX HUMAN FOUNDATION ,KARTAR PUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

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

ITA 184/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

12A(1)(ac)(vi) assessment year 2023-24 to 2025-26 and also has been granted registration u/s 80G (5) clause (iv) of the Act vide order dated 28.02.2023. One of the activities carried out by the trust was tree plantation for preservation of nature, and the said activities was carried out at village Bishrampur Kartarpur, support of which documentary

GARDEX HUMAN FOUNDATION,KARTAR PUR vs. COMMISSIONER OF INCOME TAX( EXEMPTIONS), CHANDIGARH

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

ITA 183/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Sept 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing)

Section 12ASection 12A(1)(ac)Section 80G

12A(1)(ac)(vi) assessment year 2023-24 to 2025-26 and also has been granted registration u/s 80G (5) clause (iv) of the Act vide order dated 28.02.2023. One of the activities carried out by the trust was tree plantation for preservation of nature, and the said activities was carried out at village Bishrampur Kartarpur, support of which documentary

DATA SHER SINGH SALARIA CHARITABLE TRUST,DATA SHER SINGH SALARIA CHARIT vs. INCOME TAX OFFICER 1(1), JAMMU

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

ITA 551/ASR/2024[2024-2025]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

ac)(vi) of the Act 61, vide order dated 6th April, 2022, valid for Asst year 2022-23 to AY 2024-25. The assessee applied for final registration on 14th September, 2023, in form 10AB along with necessary enclosures. 3.2 In order to cause necessary verification regarding the objects and genuineness of the activities of the trust

DATA SHER SINGH SALARIA CHARITABLE TRUST,JAMMU vs. INCOME TAX OFFICER WARD-1(1), JAMMU

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

ITA 225/ASR/2024[2024-25]Status: DisposedITAT Amritsar16 Jun 2025AY 2024-25

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. No.225 & 551/Asr/2024 Assessment Year: N/A Data Sher Singh Salaria Vs. Ito Ward-1(1), Charitable Trust, Sohagpur, Jammu. Arnia, Jammu & Kashmir. [Pan:-Aadtd3226G] (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

ac)(vi) of the Act 61, vide order dated 6th April, 2022, valid for Asst year 2022-23 to AY 2024-25. The assessee applied for final registration on 14th September, 2023, in form 10AB along with necessary enclosures. 3.2 In order to cause necessary verification regarding the objects and genuineness of the activities of the trust

DAWAT E ISLAMI ANANTNAG,ANANTNAG vs. CIT(EXEMPTION) CHANDIGARH, CHANDIGARH

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

ITA 252/ASR/2024[NA]Status: DisposedITAT Amritsar19 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

Section 12ASection 12A(1)(ac)Section 13(1)(b)

12A(1)(ac)(iii) of the Act 61 , filed in form 10AB, on 27th September, 2023, alleged to be in violation of the provisions of section 13(1)(b) of the Act 61. 2. The grounds of appeal taken by the assessee in Form 36 are as follows: I.T.A. No. 252/Asr/2024 2 Assessment Year: N/A “1

M/S. IOL FOUNDATION ,LUDHIANA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS) , CHANDUGARH

In the result, the appeal of the assessee bearing ITA No

ITA 209/ASR/2023[2023-24]Status: DisposedITAT Amritsar23 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)

Charitable Trust and filed application in Form No. 10AB u/s 12A (1) (ac) (iii) of the Act for registration u/s 12AA of the Act. The ld. CIT(E) issued the notice. The adjournment was taken and finally none was present on behalf of the assessee. The ld. CIT(E) rejected the assessee’s application, and the application of registration

SPIRITUAL WELFARE SOCIETY,GURDAS PUR vs. COMMISSIONER OF INCOME TAX ( EXEMTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

ITA 217/ASR/2022[2022-23]Status: DisposedITAT Amritsar15 Mar 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)Section 80G

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

DEEN DAYAL EDUCATIONAL AND CHARITABLE SOCIETY,FARIDKOT vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

ITA 219/ASR/2022[2021-22]Status: DisposedITAT Amritsar15 Mar 2023AY 2021-22

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)Section 80G

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

DEEN DAYAL EDUCATIONAL AND CHARITABLE SOCIETY,FARIDKOT vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

ITA 218/ASR/2022[2021-22]Status: DisposedITAT Amritsar15 Mar 2023AY 2021-22

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)Section 80G

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

SPIRTUAL WELFARE SOCIETY ,GURDAS PUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of the assessees bearing ITA No

ITA 216/ASR/2022[2021-22]Status: DisposedITAT Amritsar15 Mar 2023AY 2021-22

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)Section 80G

Charitable Society, Catholic Chandigarh. Church Jalalena road Kotkapura, Faridkot, Punjab. [PAN:AADTD7394P] (Respondent) (Appellant) Appellant by Sh. Gunjeet Singh Syal, Adv. Respondent by Sh.S.R. Kaushik CIT. DR Date of Hearing 27.02.2023 Date of Pronouncement 15.03.2023 ORDER Per: Bench: These appeals by above two assessees are directed against different orders of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity

SARFROSH FOUNDATION,MOGA vs. INCOME TAX OFFICER ( EXEMPTIONS), JALANDHAR

In the result, the both the appeals filed by the assessee are allowed

ITA 128/ASR/2023[2022-23]Status: DisposedITAT Amritsar13 Sept 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. S. K. Vatta, CAFor Respondent: Sh. Amit Jain, CIT DR
Section 12ASection 135Section 80G

ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies Act, 1956, having its registered office at 302 Jyoti Sikhar Building, 8 Distt. Centre, Janak Puri, New Delhi

SARFROSH FOUNDATION,MOGA vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the both the appeals filed by the assessee are allowed

ITA 144/ASR/2023[2022-23]Status: DisposedITAT Amritsar13 Sept 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. S. K. Vatta, CAFor Respondent: Sh. Amit Jain, CIT DR
Section 12ASection 135Section 80G

ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies Act, 1956, having its registered office at 302 Jyoti Sikhar Building, 8 Distt. Centre, Janak Puri, New Delhi

SOCIETY OF EDUCATIONAL ASSISTANCE AND TRAINING,JAMMU vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

ITA 227/ASR/2022[2022-23]Status: DisposedITAT Amritsar22 May 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)Section 80G(5)

Section 12A(1)(ac)(iii) of the Act that where the trust or institution has been provisionally registered u/s 12AB it has to make an I.T.A. Nos. 227 & 228/Asr/2022 4 Assessment Year: 2022-23 application for registration u/s 12AB within six months of commencement of activities. In the absence of any submission from the applicant it is not possible

SOCIETY OF EDUCATIONAL ASSISTANCE AND TRAINING,JAMMU vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA Nos

ITA 228/ASR/2022[2022-23]Status: DisposedITAT Amritsar22 May 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 12A(1)(ac)Section 80G(5)

Section 12A(1)(ac)(iii) of the Act that where the trust or institution has been provisionally registered u/s 12AB it has to make an I.T.A. Nos. 227 & 228/Asr/2022 4 Assessment Year: 2022-23 application for registration u/s 12AB within six months of commencement of activities. In the absence of any submission from the applicant it is not possible

KASMIR CONCERN FOUNDATION,BUDGAM vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

ITA 252/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

Section 12AA of the Act, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or religious purposes. The stage for application of income is yet to arrive i.e. when such Trust or Institution files its return. Therefore, we find that the judgments referred to by the learned counsel

J AND K STATE WELFARE INSTITUTE,SRINAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

In the result, the appeals of assessee in ITA No

ITA 250/ASR/2022[2022-23]Status: DisposedITAT Amritsar07 Jul 2023AY 2022-23

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12Section 12ASection 2(15)Section 80GSection 80G(5)

Section 12AA of the Act, is to examine the genuineness of the objects of the Trust, but not the income of the Trust for charitable or religious purposes. The stage for application of income is yet to arrive i.e. when such Trust or Institution files its return. Therefore, we find that the judgments referred to by the learned counsel