Section 115BBC of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 115BBC of the Income-tax Act, 1961 corresponds to sections 332 to 355 of the Income-tax Act, 2025, the provisions on registered non-profit organisations.

Read the 2025 provisions

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 115BBC is Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust ( (163 Taxmann 19), cited in 54 of the 202 judgments on BharatTax that turn on this section.

Leading authorities on Section 115BBC

Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust (
163 Taxmann 19 · 2007 · High Court
54
citing judgments
S.R.M.M.C.T.M Tiruppani Trust v. CIT
230 ITR 636 · 1998 · Supreme Court
54
citing judgments

Capital expenditure incurred by a trust from its own funds is considered an application of income, entitling the trust to claim exemption under Section 11(1) of the Income-tax Act.

L. Hazarimal Kuthalia v. ITO
41 ITR 12 · 1961 · Supreme Court
47
citing judgments

The exercise of a power must be referable to a jurisdiction that validates it, not one that would render it nugatory. Provisions concerning the machinery for assessment must be interpreted to make the tax charge effective.

IT v. Andhra Pradesh Road Transport Corporation (1986) 159 ITR 1 (SC), Thiagrajan Charities v. Addl. CIT
225 ITR 1010 · 1997 · Supreme Court
39
citing judgments

For funds to be considered part of a charitable activity, the predominant object of the institution must be charitable, not profit-making. Any surplus generated must be redeployed in charitable activities.

Welham Boys' School Society v. CBDT
285 ITR 74 · 2006 · High Court
36
citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

Director of Income-tax v. Garden City Educational Trust
330 ITR 480 · 2011 · High Court
26
citing judgments

A trust with education as an object, which qualifies as a charitable purpose under section 2(15), should be accepted as having a charitable purpose. The grant of registration under section 12A is applicable when a trust has education as an object.

Isha Beevi v. TRO
101 ITR 449 · 1975 · Supreme Court
25
citing judgments

An error in mentioning the specific sub-section of a law, or referencing a wrong section, does not invalidate an action if the authority otherwise possesses the power to take that action.

Assessing Officer. 75. In Sanjeevamma Hanumanthe Gowda Charitable Trust v. Director of Income Tax (Exemption)
285 ITR 327 · 2006 · High Court
23
citing judgments

Authorities must consider both the objects and activities of a trust when deciding on registration under Section 12A, and registration cannot be refused solely because charitable activities haven't been conducted yet if the objects are charitable.

1. ACIT v. Marvel Associates (ITAT Vishakhapatnam) 2. Smt. Aparna Agrawal vs. DCIT
105 Taxmann.com 233 · 2019 · ITAT
21
citing judgments
M/s Seksaria Biswan Sugar Factory Ltd. and Another v. Inspecting Assistant Commissioner and Others
184 ITR 123 · 1990 · High Court
20
citing judgments

The withdrawal of approval for a deduction, such as under Section 35CCA, cannot be given retrospective effect, and any reassessment notice based on such a retrospective cancellation is invalid. An assessee should not suffer due to the department's mistakes, and withdrawal of approval can only be prospective.

Judgments on Section 115BBC

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3925/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Aug 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3924/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3923/MUM/2025[2018-19]Status: DisposedITAT Mumbai12 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

Nathoo Lalji Charity Trust, Mumbai vs. Income Tax Officer, Exem. Ward 2(1), Mumbai

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

ITA 3907/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Aug 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Satyaprakash R.Singh, CIT DR
Section 11Section 115BSection 143(3)

Shanti Devi Jain Memorial Trust, Muzaffarnagar vs. Income Tax Officer (Exemption), Ghaziabad

ITA 2760/DEL/2023[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Ms. Madhumita Royassessment Year: 2009-10

Section 1Section 115BSection 12ASection 143(3)Section 147Section 148Section 2

Sri Venakteswara Swamy Devastanam, Jamalapuram vs. ITO., Exemption Ward1- (3), Hyderabad

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

ITA 1003/HYD/2024[2016-2017]Status: DisposedITAT Hyderabad03 Jul 2025AY 2016-2017

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR
Section 11

Sri Venkateswara Swamy Devastanam, Jamalapuram vs. ITO., Exemption Ward-1(3), Hyderabad

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

ITA 1002/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad03 Jul 2025AY 2013-2014

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.1002 & 1003/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2013-14 & 2016-17) Sri Venkateswara Swamy Vs. Income Tax Officer Devasthanam (Exemption), Ward 1(3) Jamalapuram Hyderabad Pan:Aamts2301Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate E Hari Babu राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 14/05/2025 घोषणा की तारीख/Pronouncement: 03/07/2025 आदेश/Order Per Vijay Pal Raothese Appeals Filed By The Assessee Are Directed Against Two Separate Orders, Both Dated 19/02/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys. 2013-14 & 2016-17. 2. There Is A Delay Of 160 Days In Filing The Present Appeals. The Assessee Has Filed An Application For Condonation Of Delay. The Learned Ar Of The Assessee Has Submitted That During The Pendency Of The Appeal Before The Learned Cit (A), The Assessee Filed A Writ Petition Before The Hon'Ble High Court For Issuing Directions To The Learned Cit (A) & The Hon'Ble High Court Was Pleased To Give Directions To The Learned Cit (A)

For Appellant: Advocate E Hari BabuFor Respondent: : Dr. Sachin Kumar, DR
Section 11

Haji Ismail Habib Mosque, Mumbai vs. ITO Exem Ward 1(3), Mumbai

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

ITA 2742/MUM/2025[2014-15]Status: DisposedITAT Mumbai24 Jun 2025AY 2014-15

Bench: Shri Sandeep Gosainआयकर अपील सुं./Ita No. 2742/Mum/2025 (नििाारण वर्ा / Assessment Year :2014-15) Haji Ismail Haji Habib V/S. Ito Exemption, Ward 1(3), Mosque बिाम Mumbai 139, Ibrahim Mohamed Room No. 619, 6Th Floor, Merchand Road, Mumbai- Cumballa Hill Mtnl Te 400003 Building, Peddar Road, Dr. Gopalrao Deshmukh Marg, Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaath0456P Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Tanzil Padvekar राजस्व की ओर से /Revenue By: Shri Ram Krishn Kedia

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri Ram Krishn Kedia
Section 115BSection 250

Vasant Vyakhyanmala, Nashik vs. The Income Tax Officer, Exemption Ward 1(1), Nashik

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

ITA 1097/PUN/2025[2017-2018]Status: DisposedITAT Pune05 Jun 2025AY 2017-2018

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1097/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Vasant Vyakhyanmala, V The Income Tax Officer, S.No.512/3/47, Lokshahir S Exemption Ward-1(1), Gajabhau Beni Marg, Samata Nashik. Nagar, B/H Runanubandh, Mumbai Agra Road, Nashik – 422011. Maharashtra. Pan: Aaatv3367P Appellant/ Assessee Respondent / Revenue Assessee By None. Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 03/06/2025 Date Of Pronouncement 05/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Addl./Joint Commissioner Of Income Tax(Appeal)-1, Visakhapatnam Under Section 250 Of The Income Tax Act, 1961 Dated 25.02.2025 For The A.Y.2017-18 Emanating From Order Under Section 143(3) Of The Act, Dated 14.11.2019. The Assessee Has Raised The Following Grounds Of Appeal :

Section 115BSection 143(3)Section 250

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non-

ITA 880/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh03 Jun 2025AY 2012-13
For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 68

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

ITA 879/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh03 Jun 2025AY 2011-12

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 68

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

ITA 878/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh03 Jun 2025AY 2010-11

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 68

Little Scholars Academy, Amroha vs. ACIT Central Circle, Moradabad

The appeal is allowed

ITA 1966/DEL/2023[2019-20]Status: DisposedITAT Delhi29 May 2025AY 2019-20

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Mayank Patawari &For Respondent: Shri Amit Katoch, Sr. DR
Section 11Section 11(6)Section 115BSection 127Section 12ASection 133ASection 142(1)Section 143(2)Section 143(3)Section 68

Ideal Relief Trust, New Delhi vs. CIT Exemption, Delhi, New Delhi

ITA 1956/DEL/2024[NA]Status: DisposedITAT Delhi28 May 2025

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: Na Ideal Relief Trust, Vs Cit, Exemption, First Floor, Pataudi House, Delhi. Fiaz Ganj, Daryaganj, New Delhi – 110 002. Pan:Aacti0807P (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Deepesh Garg, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit-Dr Date Of Hearing : 22.04.2025 Date Of Pronouncement : 28.05.2025 Order

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 12ASection 12A(1)(ac)

The ITO Ward 1 & Tps, Thodupuzha vs. M/S High Range Rural Development Society, Palakkad

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

ITA 379/COCH/2023[2018-19]Status: DisposedITAT Cochin22 May 2025AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: Smt.Leena Lal, Sr.ARFor Respondent: Sri.Padmanathan K.V., Advocate
Section 115BSection 12A

Income Tax Officer (E), Lucknow vs. M/S. Vikat Educational Trust, Lucknow

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is dismissed

ITA 394/LKW/2020[2017-18]Status: HeardITAT Lucknow16 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2017-18 Income Tax Officer M/S. Vikat Educational V. (Exemption) Trust T.C. 46V, 5Th Floor, U.P.S.I.D.C 32-A, Chandralok, Ltd, Vibhuti Khand, Gomti Aliganj, Lucknow-226020. Nagar, Lucknow-226010. Pan: Aaecc5529M (Appellant) (Respondent) C. O. No. 2/Lkw/2022 (In Arising Out Of Ita. No. 394/Lkw/2020) Assessment Year: 2017-18 M/S. Vikat Educational Trust Ito (Exemption) V. 32-A, Chandralok, Aliganj, 4Th Floor, Pratyaksha Kar Lucknow-226020. Bhawan, Ram Tirath Marg, Lucknow-226001. Pan: Aabtv6124D (Appellant) (Respondent) Appellant By: Shri Shyam Lal, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 16 05 2025 O R D E R

For Appellant: Shri Shyam Lal, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 115BSection 68

Bk Educational and Welfare Society, Nashik vs. ITO(E), Ward 1(1), Nashik

In the result, appeal of the assessee is partly allowed

ITA 1429/PUN/2024[2021-22]Status: DisposedITAT Pune16 May 2025AY 2021-22

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1429/Pun/2024 Assessment Year : 2021-22

For Appellant: Shri Sanket JoshiFor Respondent: Mrs. Indira Adakil
Section 11(1)Section 115BSection 12ASection 131(1)(b)Section 143(2)Section 143(3)Section 250Section 68

Ojas Shikshan Sansthan, New Delhi vs. ITO, Ward Exemp 2(4), Delhi

Appeal is partly allowed

ITA 943/DEL/2025[2017-18]Status: DisposedITAT Delhi13 May 2025AY 2017-18

Bench: Sh. Satbeer Singh Godaraita No. 943/Del/2025 : Asstt. Year : 2017-18 Ojas Shikshan Sansthan, Vs Income Tax Officer, C/O C. S. Anand, Adv., Exemption Ward-2(4), B-81, First Floor (Part-B), Defence New Delhi-110002 Colony, Bhishma Pitamah Marg, New Delhi-110024 (Appellant) (Respondent) Pan No. Aaato0864G Assessee By: Sh. C. S. Anand, Adv. & Ms. Vaishnavi Yadav, Adv. Revenue By : Sh. Yogeshwar Sharma, Sr. Dr Date Of Hearing: 13.05.2025 Date Of Pronouncement: 13.05.2025 Order

For Appellant: Sh. C. S. Anand, Adv. &For Respondent: Sh. Yogeshwar Sharma, Sr. DR
Section 115BSection 143(3)

Shri Sheshavtar 1008 Shri Kallaji Vedpith Evam Shodh Sansthan, Nimbahera, Chittorgarh vs. ITO Exemption Ward, Udaipur, Aaykar Bhawan

In the result, appeal of the assessee is partly allowed

ITA 268/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Apr 2025AY 2017-18

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Sunil Surana, CA &For Respondent: Shri Karni Dan, Addl. CIT, Sr.DR
Section 115BSection 12ASection 142Section 143(1)Section 143(2)Section 234BSection 234DSection 250

Deputy Commissioner of Income Tax, Aurangabad vs. Vishwatmak Janglimaharaj Ashram Trust, Kopargaon, Ahmednagar

In the result, appeal of the Revenue is dismissed

ITA 58/PUN/2025[2017-18]Status: DisposedITAT Pune24 Mar 2025AY 2017-18

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.58/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of V Vishwatmak Janglimaharaj Income Tax, S Ashram Trust, Aurangabad. At Kokamthan, Po. Jeur Kumbhari, Kopargaon, Ahmednagar – 423601. Maharashtra. Pan: Aaatv1688B Appellant/ Revenue Respondent / Assessee Assessee By Shri Abhay A Shastri –Ar Revenue By Shri Arvind Desai – Addl.Cit(Dr) Date Of Hearing 12/03/2025 Date Of Pronouncement 24/03/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Revenue Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 13.11.2024 For Assessment Year 2017-18. The Revenue Has Raised The Following Grounds Of Appeal :

Section 11Section 115BSection 250