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8 results for “TDS”+ Section 12A(1)(ac)clear

Sorted by relevance

Delhi28Pune13Bangalore8Jaipur8Lucknow5Varanasi4Chennai3Kolkata2Ahmedabad2Jodhpur1Nagpur1Raipur1Rajkot1Indore1Agra1Jabalpur1Dehradun1

Key Topics

Section 12A48Section 1114Exemption8Section 12A(1)(ac)5Section 80G5TDS3Addition to Income3Limitation/Time-bar3Section 143(3)2Section 80G(5)(iii)

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

ITA 621/JPR/2023[2017-18 onwards]Status: DisposedITAT Jaipur03 Jun 2024
For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Sh. Ajay Malik, CIT &
Section 12ASection 12A(1)(ac)Section 40A(3)

12A(1)(ac)(i) in form 10A.\nAssessee re-applied in 10A on 12.08.2021, and assessee was given registration in\nform 10AC on 23.09.2021 by CPC. This registration as per act, was automatic and\nno enquiry or rejection can be done for that. Thus,the assessee was registered in\nold regime as well as in new regime.\n3.7

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

2
Natural Justice2
ITA 596/JPR/2023[2024-2025]Status: Disposed
ITAT Jaipur
20 Feb 2024
AY 2024-2025
For Appellant: Shri Sanjeev Jain, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 11(1)(c)Section 12ASection 80GSection 80G(5)(iii)

ac) of sub-section (1) of section 12A. However no relaxation\nwas given for application of approval under clause (iii) of first proviso to section 80G(5).\n10. In para 4 (page 2) of the said circular, it is admitted that several trust have not been able\nto apply for registration / approval within the required time due to genuine hardship

JAIPUR NATIONAL UNIVERSITY SOCIETY FOR SOCIAL WELFARE,JAIPUR vs. CIT (EXEMPTION), JAIPUR

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

ITA 714/JPR/2024[2023-24]Status: DisposedITAT Jaipur20 Feb 2025AY 2023-24

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vinod Kumar Gupta, C.AFor Respondent: Smt. Runi Pal, Addl.CIT
Section 12ASection 12A(1)(ac)

12A(1)(ac) (vi) of the Act by invoking the provisions of section 12AB(1)(b)(ii)(B) of the Act. The said action and resultantly cancellation is contrary to the law as well as facts, illegal, unjustified and deserves to be quashed. 3. Impugned order dated 30.03.2024 passed u/s 12AB of the Act is bad in law for want

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

ITA 350/JPR/2023[2022-23]Status: DisposedITAT Jaipur12 Sept 2023AY 2022-23

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

For Appellant: Sh. Praveen Saraswat (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 133(6)

section 12AB of the Act, the assessee had applied for regular registration u/s 12A (1)(ac)(iii) on 22nd September 2022. e) In-depth inquiry was made by Ld. CIT( E), while processing the application for registration. A detailed reply running into 21 pages alongwith 27 annexures and the photographs of the Trust premises was furnished on 13/01/2023 ( Please

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11Section 12ASection 234B

TDS, if admissible, as per provisions of Income Tax Law and related Rules while giving effect to this Appeal Order. Thus, Ground no. 5, is partly allowed. Ground no.2,3& 4 challenge the action of Ld. A.O., in and non giving the benefit of Section 11 and 12 as the appellant failed to produce copy of Registration 12AA

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 115/JPR/2025[2017-18]Status: DisposedITAT Jaipur26 May 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 142(1)Section 143(2)Section 143(3)Section 250Section 80G

section 80G. It may also be noted that the AO in the assessment order passed u/s 143(3) dt. 10.2.2014 for AY 2011-12 (PB 44-45) has accepted that assessee is registered u/s 12AA of the Act. The assessee has subsequently been granted fresh registration u/s 12A(1)(ac)(i) of the Act, the precondition of which is that

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1026/JPR/2025[2016-17]Status: DisposedITAT Jaipur30 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 143(3)Section 194JSection 2(15)Section 80G

12A(1)(ac)(i) of the Act, the precondition of which is that the trust or institution is registered u/s 12AA of the 7 AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY VS ITO, (E), WARD-1, JAIPUR Act. Thus, there is no doubt that the assessee is registered under section 12AA of the IT Act, 1961. In these circumstances, only because assessee

UTKARASH SANASTHA,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

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

ITA 561/JPR/2024[NA]Status: DisposedITAT Jaipur29 Jul 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Miss Priya Choudhary-ProxyFor Respondent: Shri Anil Dhaka, CIT-DR
Section 12ASection 13(3)

AC (Pratham) Devsthan Vibhag Jaipur. The society was received registration as "Trust" on dated 27/09/23 in compliance of guidelines issued by the SCI. The society was re-apply for permanent registration under section 80G(5)(iii) of the IT Act, 1961 on dated 30/09/23. 3. The Society submitted its application for renewal before the expiration of the provisional registration certificate