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1,780 results for “charitable trust”+ Section 12A(1)(ac)clear

Sorted by relevance

Pune336Mumbai227Ahmedabad209Jaipur153Delhi140Chennai98Surat92Kolkata77Hyderabad61Rajkot60Bangalore55Amritsar39Nagpur27Indore24Chandigarh23Cochin21Lucknow21Visakhapatnam20Patna15Ranchi14Jodhpur11Panaji11Agra11Cuttack9Jabalpur7Raipur7Dehradun4Guwahati3Punjab & Haryana2Allahabad2SC1

Key Topics

Section 12A364Section 12A(1)(ac)144Exemption100Section 80G81Section 80G(5)50Charitable Trust36Section 1130Natural Justice19Section 80G(5)(iii)13Addition to Income

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

ac) of sub-section (1) of section 12A provide that application for the trusts\nor institution under the second regime shall be made to the principal\nCommissioner or Commissioner. The provisional registrations or provisional\napproval or re-registrations or approvals in certain cases, under these clauses,\nare granted in an automated manner and the respective rules have been amended\naccordingly

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

Showing 1–20 of 1,780 · Page 1 of 89

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11
Section 1010
Limitation/Time-bar10

In the result, both the appeals of the assessee

ITA 7889/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

12A(1)(ac) (ac) of the Act a proviso has been inserted has been inserted by way of the Finance (No.2) Act, 2024 by way of the Finance (No.2) Act, 2024 with effect from 1/10 10/24 which authorise the Commissioner of /24 which authorise the Commissioner of Income-tax Exemption tax Exemption to condone delay in filing application in case

NISHRIN BOOKWALA MEMORIAL CANCER AID TRUST,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) 2(1), MUMBAI

In the result, both the appeals of the assessee

ITA 7890/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

12A(1)(ac) (ac) of the Act a proviso has been inserted has been inserted by way of the Finance (No.2) Act, 2024 by way of the Finance (No.2) Act, 2024 with effect from 1/10 10/24 which authorise the Commissioner of /24 which authorise the Commissioner of Income-tax Exemption tax Exemption to condone delay in filing application in case

RUDRAKSH PROFESSIONAL EDUCATION TRUST,JAIPUR vs. CIT(EXEMPTION), JAIPUR, JAIPUR

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

ITA 278/JPR/2025[2024-25]Status: DisposedITAT Jaipur10 Sept 2025AY 2024-25

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

For Appellant: Shri Sarwan Kumar Gupta, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12A

ac) of sub-section (1) of section 12A for registration of a charitable or religious trust or institution (hereinafter referred

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

ITA 3531/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav Shukla
Section 11Section 12A

ac) of sub-section (1) of section 12A, shall, section (1) of section 12A, shall,— (a) where the application is made under sub where the application is made under sub-clause (i) of the said clause, pass an order lause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five

MARATHI VIDNYAN PARISHAD NASHIK VIBHAG,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION) PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 380/PUN/2025[2024-25]Status: DisposedITAT Pune08 Aug 2025AY 2024-25

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

MARATHI VIDNYAN PARISHAD NASHIK VIBHAG,NASHIK vs. COMMISSIONER OF INCOME TAX (EXEMPTION) PUNE, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 381/PUN/2025[2024-25]Status: DisposedITAT Pune08 Aug 2025AY 2024-25

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

section 12A(1)(ac) of the IT Act and for this reason alone Ld. CIT, Exemption, Pune rejected its application for registration. We find that under identical situations, a Co-ordinate Bench of this Tribunal in the case of Raj Krishan Jain Charitable Trust

STARS FORUM,PUNE vs. CIT EXEMPTION , PUNE

In the result, the appeal filed by the assessee in ITA

ITA 493/PUN/2025[NA]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G

charitable activities centred around skilled training for advancement and rural societies reform. The assessee trust has applied for registration in Form 10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A

STARS FORUM,PUNE vs. CIT EXEMPTION, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1219/PUN/2025[-]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80G

charitable activities centred around skilled training for advancement and rural societies reform. The assessee trust has applied for registration in Form 10AB under sub-clause (ii) of clause (ac) of sub-section (1) of section 12A

SHREE KHANDELWAL DIGAMBAR JAIN FOUNDATION,AURANGABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

ITA 2554/PUN/2024[2024-25]Status: DisposedITAT Pune14 Jul 2025AY 2024-25
For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 12ASection 2(15)Section 8Section 80G

section 12A(1)(ac)(vi) of the Income Tax Act, 1961 is hereby cancelled.\"\n\nIII. The Objects for which Company is established are:-\n\nA) MAIN OBJECTS TO BE PURSUED BY THE COMPANY ON ITS INCORPORATION:\n\n1. To promote social welfare activities intended for the welfare of the society and to encourage, conduct, support activities leading

SHIA IMMAMI ISMALIA GIRLS ACADEMY,BHUJ vs. CIT (EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical\npurposes

ITA 50/RJT/2025[NA]Status: DisposedITAT Rajkot30 Jun 2025
Section 12ASection 12A(1)(ac)

trust is a charitable organization.", "result": "Allowed", "sections": ["12A(1)(ac)(ii)", "12A(1)(ac)(iii)"], "issues": "Whether the rejection

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

In the result, the appeal filed by the assessee is allowed

ITA 4805/DEL/2024[-]Status: DisposedITAT Delhi04 Jun 2025
For Appellant: Shri Amit Goel, CAFor Respondent: Shri Jitender Singh, CIT DR
Section 12(1)Section 127Section 12ASection 13(1)(c)

AC) in section 12(1) of the Act, the registration of the\nsociety was renewed from AY 2022-23 to AY 2026-27 vide registration dated 24-09-\n2021 (Refer page no. 102 to 104 of PB). Thus, the assessee society has been\ngranted/renewed registration u/s 12A by the Income Tax department from inception\ni.e. FY 1994-05 till

SINHAGAD TECHNICAL EDUCATION SOCIETY,PUNE vs. PCIT(CENTRAL), PUNE, PUNE

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

ITA 419/PUN/2025[-]Status: DisposedITAT Pune29 May 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoresinhagad Technical Education Society Pcit (Central), Pune Smt. Khilare Marg, Off Karve Road, Vs. Pune – 411004 Pan: Aabts9900Q (Appellant) (Respondent) Assessee By : Shri Suhas Bora & Miss Sampada Ingale Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 25-03-2025 Date Of Pronouncement : 29-05-2025 O R D E R

For Appellant: Shri Suhas Bora and Miss Sampada IngaleFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 11Section 12ASection 12A(1)(ac)Section 132

charitable purpose. In addition to above, the assessee submitted that CPC, after due verification, granted registration for the period from A.Y. 2022-23 to A.Y. 2026-27. It is pertinent to mention that the assessee applied for registration u/s 12A(1)(ac)(i) of the Act. It is to be observed that provisions of section 12A(1)(ac

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

charitable trust registered under Society Regulation Act. He submitted that the procedure for fresh registration introduced w.e.f. 01.04.2021 for applications made under section 12A(1)(ac

BARDOLI VIBHAG GRAM VIKAS CREDIT SOCIETY ,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1180/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

ac) of sub-section (1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause

SURAT EDUCATION SOCIETY,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1167/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

ac) of sub-section (1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause

BAJIPURA GRAM VIKASH TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1171/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

ac) of sub-section (1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause

PATHRADIA GRAM VIKAS MANDAL TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1174/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

ac) of sub-section (1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause

SHAMBHUBHAI PATEL CHARITABLE TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1169/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

ac) of sub-section (1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause

SHREE PALWADA KELVANI MANDAL,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the assessee is dismissed

ITA 1176/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

ac) of sub-section (1) of Section 12A of the Act. However, the ld. CIT (Exemption) vide a small and cryptic order rejected the application of the assessee stating therein that since the assessee was already holding a valid registration in Form No. 10AC and hence, the application of the assessee for grant of registration under sub-clause