What is the leading case on Section 12A(1) of the Income Tax Act?

61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT (90 ITD 493) is the decision most relied on for Section 12A(1), cited in 21 judgments.

How many judgments are there on Section 12A(1)?

BharatTax indexes 37 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1) of the Income Tax Act, 1961.

Section 12A(1) of the Income Tax Act

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 37 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

citing judgments

Shri Shankar Bhagwan Estate v. ITO

61 ITD 196 · 1997 · ITAT

citing judgments

Shri Dwarakadeesh Charitable Trust v. ITO

98 ITR 557 · 1975 · High Court

citing judgments

Shri Dwarakadeesh Charitable Trust v. ITO (

77 ITD 500 · 2001 · ITAT

citing judgments

ITO v. Gaudiya Granth Anuved Trust

48 Taxmann.com 348 · 2014 · Reported

citing judgments

Gohilwad Vankar Samaj Seva Trust v. CIT (Exemption)

173 Taxmann.com 263 · 2025 · Reported

citing judgments

Judgments on Section 12A(1)

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

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)

PSR SUSTAINABILITY FOUNDATION,PUNE vs. CIT(E), PUNE

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 1920/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None

Section 12ASection 5Section 80G

JAN SWABHIMAN MANCH,JAIPUR vs. CIT(E), JAIPUR, 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, 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)

EFFORT FOUDATION (N.G.O),DELHI vs. ITO , DELHI

Appeal is allowed

ITA 1204/DEL/2024[2018-19]Status: DisposedITAT Delhi03 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 1204/Del/2024 : Asstt. Year : 2018-19 Effort Foundation (N.G.O.), Vs Income Tax Officer, Flat No. 233, Pocket-10, Nasirpura, Exemption Ward-1(1), Dwarka, New Delhi-110045 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaaae4486D Assessee By: An Adjournment Application Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 03.07.2025 Date Of Pronouncement: 03.07.2025 Order

For Appellant: An Adjournment ApplicationFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 11Section 12ASection 12A(1)(b)Section 139(4)Section 143(1)Section 143(1)(a)Section 57

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)

KAUTILAYA EDURCHAR TRUST,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 496/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jun 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 496/Ahd/2025 िनधा"रण वष" /Assessment Year : Na

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Durga Dutt, CIT.DR

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

LEUVA PATIDAR SAMAJ SEVA TRUST ODE,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR

Section 12ASection 12A(1)(ac)Section 13(1)(b)