Section 12(1) of the Income Tax Act

The decision most relied on for Section 12(1) is Biocon Ltd. v. DCIT (152 Taxmann.com 55), cited in 19 of the 34 judgments on BharatTax that turn on this section.

Leading authorities on Section 12(1)

Biocon Ltd. v. DCIT
152 Taxmann.com 55 · 2023 · Reported
19
citing judgments

Interest under Section 201(1A) is not leviable if there is no short deduction of TDS, particularly when income has not accrued to the vendor at the time of provision creation and withholding tax provisions are not applicable.

DIT v. Sri Ramakrishna Seva Ashrama
18 Taxmann.com 37 · 2012 · High Court
15
citing judgments

Donations received by a trust that are earmarked for a specific purpose and held in a deposit account, with the income generated from them used for charitable activities, qualify for exemption under Section 11(1)(d) of the Income Tax Act, 1961.

India Brand Equity Foundation v. Assistant Commissioner of Income Tax (E) 1. Trust Ward II. New Delhi
23 Taxmann.com 323 · 2012 · High Court
5
citing judgments

Judgments on Section 12(1)

Shakuntala Devi Chandra Kumar Munot Charitable Trust, New Delhi vs. Income Tax Officer, Civic Centre

In the result, appeal filed by the assessee in ITA 3430/Del/2026 is allowed

ITA 3430/DEL/2026[2021-22]Status: DisposedITAT Delhi03 Aug 2026AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandrashakuntala Devi Chandra Vs. Income Tax Officer Kumar Munot Charitable Ward Exemption 1(2) Trust Delhi – 110 002 272/2, Masjid Moth, Andrews Gang, Shahpur Jat, New Delhi Pan No. Aaxts 0174 Q (Appellant) (Respondent) Assessee By -None- Revenue By Shri Zafarul Haque Tanweer, Cit-D.R. Date Of Hearing: 03.08.2026 Date Of Pronouncement: 03.08.2026

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)(a)Section 154Section 2(24)(iia)Section 234BSection 80G

National Education Society, Mumbai vs. DCIT, Exe Circle 2, Mumbai

In the result, the appeal of the assessee is dismissed

ITA 8823/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 May 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Jagadishassessment Year: 2017-18

Section 11Section 11(1)(a)Section 12(1)Section 143(3)Section 2(24)(iia)

Atlassian Pty Limited, Bengaluru vs. DCIT, (International Taxation), Circle-1(1), Bengaluru

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

ITITA 363/BANG/2025[2022-23]Status: DisposedITAT Bangalore21 Jan 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Suryanarayana, Sr. AdvocateFor Respondent: Shri Somnath S Ukkali, CIT-DR
Section 10(50)Section 14Section 142(1)Section 143(3)Section 234BSection 274

Haldiram Charitable Society, Delhi vs. Income Tax Officer, Exemption 1(2), Delhi

Appeal is allowed

ITA 2459/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi26 May 2025

Bench: Shri Satbeer Singh Godara

Section 11Section 11(1)Section 143(3)

A P E A and O E W Fund Trust, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 41/HYD/2025[2018-19]Status: DisposedITAT Hyderabad22 Apr 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri P. MuraliMohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 11(1)(a)Section 12(1)Section 143(3)Section 154Section 161

Cochin Shipyard Employees Mutual and Public Welfare Trust, Cochin vs. ITO, Exemption Ward, Kochi

In the result, the appeals filed by the assessee are dismissed

ITA 249/COCH/2024[AY 2022-2023]Status: DisposedITAT Cochin27 Jan 2025

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri K.T. Mohanan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 119(2)(b)Section 12Section 12ASection 139(1)Section 143(1)

Cochin Shipyard Employees Muthual and Public Welfare Trust, Perumanur vs. Office of the Income Tax Officer, Exemption Ward, Kochi

In the result, the appeals filed by the assessee are dismissed

ITA 248/COCH/2024[2021-2022]Status: DisposedITAT Cochin27 Jan 2025AY 2021-2022

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri K.T. Mohanan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 119(2)(b)Section 12Section 12ASection 139(1)Section 143(1)

Dawoodi Bohra Musafirkhana Trust, Khambhat vs. The ITO, Ward (Exemption), Vadodara

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

ITA 227/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad03 May 2024AY 2016-17

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyalिनधा"रण वष"/Assessment Year: 2016-17 Vs. Dawoodi Bohra Musafirkhana Income-Tax Officer, Trust, Ward (Exemption), 1, Dawoodi Bohra Musafirkhana, Vadodara Opp. Bus Stand, Khambhat, Gujarat-388620 Pan : Aaatd 2007 L अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Ankit Chokshi, Ar Revenue By : Shri Ashok Kumar Suthar, Sr Dr सुनवाई क" क" तारीख तारीख/Date Of Hearing : 08.02.2024 सुनवाई सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" क" तारीख तारीख /Date Of Pronouncement: 03.05.2024 घोषणा घोषणा घोषणा क" क" तारीख तारीख आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta:

For Appellant: Shri Ankit Chokshi, ARFor Respondent: Shri Ashok Kumar Suthar, Sr DR
Section 11Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 12ASection 250

Vadakke Madham Brahmaswom, Thrissur vs. The ITO, Exemption Ward, Thrissur

In the result, the assessee’s appeal is partly allowed

ITA 839/COCH/2022[2017-2018]Status: DisposedITAT Cochin28 Aug 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shrimanomohan Das, Jm

For Appellant: Ms. Preetha Nair, AdvFor Respondent: Ms. J. M. Jamuna Devi, SR. DR
Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 143(3)

Bhag Kaur and Harnam Singh Zoria, Dasuya vs. Commissioner of Income Tax ( Exemptions), Chandigarh

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

ITA 16/ASR/2021[2020-21]Status: DisposedITAT Amritsar01 Mar 2023AY 2020-21

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

Section 10Section 11Section 11(1)(d)Section 12A

M/S Kammavari Sangham vs. The Deputy Director of Income Tax

Appeals are allowed; and

ITA/596/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

M/S Kammavari Sangham vs. The Deputy Director of Income Tax

Appeals are allowed; and

ITA/595/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

M/S Kammavari Sangham vs. The Deputy Director of Income Tax

Appeals are allowed; and

ITA/597/2016HC Karnataka06 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 11Section 260

M/S. Indian Society for Technical Education, New Delhi vs. ITO, New Delhi

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

ITA 3280/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Sept 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi(Through Video Conferencing) M/S. Indian Society For Vs. Ito, Technical Education, Ward-1(2), C/O. M/S. Rra Taxindia, New Delhi D-28, South Extension, Parti-I, New Delhi – 110 049. Pan: Aaati2760D (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Anima, Sr. D.R
Section 11Section 11(1)Section 12ASection 143Section 234Section 80G(5)(v)

M/S Marimallappas Charities vs. The Dy Commissioner of Income Tax, Circle-1(1)

In the result, the order of the Income Tax

ITA/644/2016HC Karnataka11 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260

Hamdard Nation Foundation (India), New Delhi vs. ACIT (E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1641/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jun 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module) Ita No. 1641/Del/2019 : Asstt. Year : 2013-14 Hamdard National Foundation Vs Acit(E), (India), Hamdard Building, 2A/3, New Delhi-110002 Asaf Ali Road, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaath0843G Assessee By : Sh. R. M. Mehta, Sr. Adv. Revenue By : Sh. Anupam Kant Garg, Cit Dr Date Of Hearing: 28.05.2020 Date Of Pronouncement: 03.06.2020

For Appellant: Sh. R. M. Mehta, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 10Section 11Section 13(2)Section 13(2)(b)Section 13(3)Section 13(3)(b)

ITO(E), WD-1(4), Kolkata vs. Panchajanya Trust, Kolkata

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

ITA 1994/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Oct 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri S.K. Das, FCAFor Respondent: Shri Robin Chowdhury, DR
Section 11Section 11(1)(d)Section 12(1)Section 143(3)

Panchajanya Trust, Kolkata vs. ITO, (Exemption), Ward-1(4), Koklata, Kolkata

In the result, the appeal of the Assessee is allowed and the appeal of the Revenue is dismissed

ITA 1841/KOL/2017[2014-15]Status: DisposedITAT Kolkata01 Oct 2019AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1841/Kol/2017 ("नधा"रणवष" / Assessment Year: 2014-15)

For Appellant: Shri S.K. Das, FCAFor Respondent: Shri Robin Chowdhury, DR
Section 11Section 11(1)(d)Section 12(1)Section 143(3)

DCIT(E), New Delhi vs. Ram Pyari Devi Charitable Trust, New Delhi

ITA 2599/DEL/2015[2011-12]Status: DisposedITAT Delhi03 Oct 2018AY 2011-12

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Janardan Das, Senior DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 12(1)Section 12ASection 2(24)(iia)Section 80G

ITO -(E)2(3), Mumbai vs. Sushilaben Ramniklal Jhaveri, Mumbai

The appeal of the revenue is dismissed

ITA 4131/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Sept 2018AY 2013-14

Bench: Shri B.R.Baskaran & Shri Ravish Soodito(E)2(3) Shri Sushilaben Ramniklal Room No. 513, Jhaveri, Charitable Trust, Piramal Chambers, Vs. 705, Majestic Shopping Centre, Lal Baug Parel, 144, Girgauj Road, Mumbai-400 012 Mumbai-400004 Pan – Aacts1816L Revenue Assessee

For Appellant: Mr. Nitesh Joshi, Advocate &For Respondent: Shri Nishant Samaiya, D.R
Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(2)Section 143(3)Section 2(24)(iia)