Section 12A(1) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(1) falls under section 12A of the Income-tax Act, 1961, which 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 12A(1) is 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT (90 ITD 493), cited in 21 of the 51 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(1)

61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT
90 ITD 493 · 2004 · ITAT
21
citing judgments

Corpus collections received by an appellant, which have been treated as income by the assessing officer and confirmed by the Commissioner of Income-tax (Appeals), require deletion for the advancement of substantial cause of justice.

Shri Shankar Bhagwan Estate v. ITO
61 ITD 196 · 1997 · ITAT
20
citing judgments

Corpus donations received by a trust are not taxable income, and the corpus itself is not includible in the trust's income. This principle is supported by the interpretation of Section 2(24)(iia) in conjunction with Section 12 of the Income Tax Act.

Shri Dwarakadeesh Charitable Trust v. ITO
98 ITR 557 · 1975 · High Court
15
citing judgments

Donations received by a trust for a specific purpose, forming part of the trust's corpus, cannot be assessed as the trust's income.

Shri Dwarakadeesh Charitable Trust v. ITO (
77 ITD 500 · 2001 · ITAT
11
citing judgments

Donations received by a trust for a specific purpose, towards its corpus, cannot be assessed as income of the assessee.

ITO v. Gaudiya Granth Anuved Trust
48 Taxmann.com 348 · 2014 · Reported
7
citing judgments
Gohilwad Vankar Samaj Seva Trust v. CIT (Exemption)
173 Taxmann.com 263 · 2025 · Reported
4
citing judgments

Judgments on Section 12A(1)

Shree Kundrodi Aath Koti Nani Paksh Sthanakvasi Sangh, Mumbai vs. ITO Ward 26(2)1, Mumbai

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

ITA 7122/MUM/2026[2026-27]Status: DisposedITAT Mumbai08 Oct 2026AY 2026-27

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAGPS0911G
Section 12ASection 12A(1)(ac)

Mewari Tolly Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

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

ITA 4337/MUM/2026[2026-27]Status: DisposedITAT Mumbai18 Aug 2026AY 2026-27

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmewari Tolly Commissioner Of Charitable Trust, Income Tax 2Nd Floor, 65, M. G. Vs. (Exemptions), Road, Fountain, Mtnl Building, 6Th Mumbai Floor, Pedder Road, Maharashtra – 400026. Cumballa Hill, Mumbai, Maharashtra- 400026 Pan/Gir No. Aabtm4262F (Applicant) (Respondent) Assessee By Shri Pratik Jain Revenue By Shri Rajdeep Singh, Cit Dr Date Of Hearing 24.07.2026 Date Of Pronouncement 19.08.2026

Section 12ASection 12A(1)Section 2Section 80GSection 80G(5)Section 80G(5)(i)

Aishwarya Rai Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

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

ITA 4329/MUM/2026[2026-27]Status: DisposedITAT Mumbai18 Aug 2026AY 2026-27

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaraishwarya Rai Commissioner Of Foundation, Income Tax 12 La Mer Mistry Park, Vs. (Exemptions), Khandeshari Temple Mtnl Building, 6Th Road, Mumbai Floor, Pedder Road, Maharashtra – 400050 Cumballa Hill, Mumbai, Maharashtra- 400026 Pan/Gir No. Aaatg7095D (Applicant) (Respondent) Assessee By Shri Pratik Jain Revenue By Shri Rajdeep Singh, Cit Dr Date Of Hearing 24.07.2026 Date Of Pronouncement 19.08.2026

Section 10Section 12ASection 12A(1)Section 80GSection 80G(5)Section 80G(5)(i)

Artists Centre, Mumbai vs. ITO Exemptions, Mumbai

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

ITA 4712/MUM/2026[2026-27]Status: DisposedITAT Mumbai17 Jul 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: AAATA5157E
Section 12ASection 12A(1)Section 80G

Artists Centre, Mumbai vs. ITO Exemption, Mumbai

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

ITA 4652/MUM/2026[2026-27]Status: DisposedITAT Mumbai17 Jul 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: AAATA5157E
Section 12ASection 12A(1)Section 80G

Aditya Birla Education Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 3898/MUM/2026[NA]Status: DisposedITAT Mumbai30 Jun 2026

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaraditya Birla Education Commissioner Of Trust Income Tax Vs. (Exemptions) B-4 Aditya Birla Centre S K Ahire Marg Worli, 601, Mtnl Building, Mumbai-400030, 6Th Floor, Pedder Road, Maharashtra Cumballa Hill, Mumbai, Mumbai-400026 Pan/Gir No. Aacta4967C (Applicant) (Respondent) Assessee By Shri Chaitanya Joshi, Ld. Ar Revenue By Shri Yogesh Kamat, Ld. Dr Date Of Hearing 25.06.2026 Date Of Pronouncement 30.06.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order Dated 30.03.2026 Passed By The Learned Commissioner Of Income Tax (Exemptions), Mumbai, Hereinafter Referred To As “The Learned Cit(E)”, In Form No. 10Ad, Rejecting The Assessee’S Application For Renewal Of Approval Under Section 80G Of The Income-Tax Act, 1961, Hereinafter Referred To As “The Act”.

Section 10Section 12ASection 12A(1)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)

Bagalkot University, Bagalkot vs. CIT(E), Bengaluru

The appeal stands DISMISSED as above

ITA 373/PAN/2025[2025-26]Status: DisposedITAT Panaji17 Feb 2026AY 2025-26

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 373/Pan/2025 Assessment Year : 2025-26 Bagalkot University Mudhol Road, Jamkhandi, Bagalkot-587301 Pan : Aaajb1902 . . . . . . . Appellant V/S Income Tax Officer, Ward-1/2, Bagalkot. . . . . . . . Respondent Appearances Assessee By : Mr Vijay Chhappar [‘Ld. Ar’] Revenue By : Mr Renga Rajan [‘Ld. Dr’] Date Of Conclusive Hearing : 17/02/2026 Date Of Pronouncement : 17/02/2026

For Appellant: Mr Vijay Chhappar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 127Section 12ASection 12A(1)

The Indian Foundation, Delhi vs. CIT (Exemption), Delhi

In the result, assessee’s appeal is allowed for statistical purposes

ITA 4084/DEL/2025[2024-25]Status: DisposedITAT Delhi05 Jan 2026AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandraassessment Year: 2024-25

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

Dearhood Foundation, Belagavi vs. The Deputy Director of Income Tax, CPC, Bengaluru

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

ITA 202/PAN/2025[2022-23]Status: DisposedITAT Panaji23 Dec 2025AY 2022-23

Bench: Shri Pavan Kumar Gadalei T A. No.202/Pan/2025 (A.Y.2022-23 ) Dear Hood Foundation, Ddit, Vs. Plot.No.1/S,Kanbargi Cpc, Industrial Area, Bengaluru-560500. Kanabargi.S.O, Karnataka. Belgaum-590015, Karnataka. Pan/Gir No. Aaicd1005D (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Pramod Y Vaidya.Ar Revenue By Shri.Sanket Deshmukh.Sr.Dr सुनवाई की तारीख/Date Of Hearing 23.12.2025 घोषणा की तारीख/Date Of Pronouncement 23.12.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)Section 8

Shree Agarsain Jan Sewa Sabha, New Delhi vs. Income Tax Officer, Ward

In the result, the appeal of the assessee is allowed

ITA 1010/DEL/2025[2021-22]Status: DisposedITAT Delhi03 Nov 2025AY 2021-22

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2021-22 Shree Agarsain Jan Sewa Vs. Income Tax Officer Sabha, Cu-164, Vishakha Enclave, Pritampura 110034 Pan No.Aacts3549J (Appellant) (Respondent)

Section 11Section 12ASection 12A(1)Section 139Section 143Section 143(1)Section 154

Roger Foundation, Agra vs. Commissioner of Income Tax ( Exemption) Agra, Agra

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

ITA 294/AGR/2025[2024-25]Status: DisposedITAT Agra13 Oct 2025AY 2024-25

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

Section 12ASection 12A(1)(ac)

Jan Swabhiman Manch, Jaipur vs. CIT(E), Jaipur

23. In view of the above, this appeal is disposed of for statistical purpose, and the application u/s 80G is restored to the files of Learned CIT(E), for applicant in accordance with law

ITA 1046/JPR/2025[NA]Status: DisposedITAT Jaipur10 Sept 2025

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Rajesh Ojha, CIT
Section 12ASection 12A(1)Section 80GSection 80G(5)

Jan Swabhiman Manch, Jaipur vs. CIT(E), Jaipur

23. In view of the above, this appeal is disposed of for statistical purpose, and the application u/s 80G is restored to the files of Learned CIT(E), for applicant in accordance with law

ITA 1045/JPR/2025[NA]Status: DisposedITAT Jaipur10 Sept 2025

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Rajesh Ojha, CIT
Section 12ASection 12A(1)Section 80GSection 80G(5)

Yug Nirman Yojana Gayatri Pariwar Trust, Berhampur vs. CIT(Exemption), Hyderabad

ITA 716/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad26 Aug 2025AY 2025-2026

Bench: Us:

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

Kshatriya Dnyati Maratha Samaj Sanghatana, Guhagar vs. Income Tax Officer, Kolhapur

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

ITA 817/PUN/2025[AY 2025-26]Status: DisposedITAT Pune14 Aug 2025

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)Section 12A(1)(ac)

Siva Sundari Narisikshasram and Ante Natal Clinic, Silchar vs. ITO(Exemption), Ward-2(3), Guwahati

Appeal is allowed for statistical purposes

ITA 78/GTY/2025[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 11Section 12A(1)Section 12A(1)(ac)Section 143(1)Section 250Section 250(6)

Gram Seva Samaj Vankal, Surat vs. The CIT(Exemption), Ahmedabad

The appeal of the assessee is allowed for statistical purposes

ITA 1192/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Jul 2025

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri Rignesh Das, CIT DR
Section 12A(1)Section 80GSection 80G(5)(iii)

Coral Foundation Thane, Thane vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes only

ITA 2464/MUM/2025[-]Status: DisposedITAT Mumbai24 Jul 2025

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarcoral Foundation Vs. Commissioner Of C/O Archana Sanjiv Bhor Income Tax (Exemption) B-203, Harmony Tower No. 6, Vashi Stn Siddeshwar Garden, Kolshet Complex, Vashi – Road, Dhokali, Thane – 400703. 400607. Pan/Gir No. Aabtc9626K (Applicant) (Respondent)

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

R.C. Bothra Foundation, Kolkata vs. CIT(Exemption), Kokata

In the result, both the above appeals are hereby allowed for statistical purposes

ITA 837/KOL/2025[---]Status: DisposedITAT Kolkata25 Jun 2025

Bench: Shri Pradip Kumar Choubey, Jm & Shri Rakesh Mishra, Am

For Appellant: Shri G. Banerjee, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 12Section 12A

Senate of Serampore College, Hooghly vs. CIT (Exemption), Kolkata

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

ITA 806/KOL/2025[2022-2023]Status: DisposedITAT Kolkata25 Jun 2025AY 2022-2023

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 10Section 12A(1)