Section 12A(1)(b) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(1)(b) 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)(b) is CIT v. Hardeodas Agarwalla Trust (198 ITR 511), cited in 46 of the 171 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(1)(b)

CIT v. Hardeodas Agarwalla Trust
198 ITR 511 · 1992 · High Court
46
citing judgments

Filing an audit report, such as Form 10B under Section 12A(1)(b), is a directory procedural requirement for charitable trusts, not mandatory. If the report is not filed with the return, the Assessing Officer must provide an opportunity to rectify the defect before completing the assessment.

Social Security Scheme of GICEA v. CIT (Exemptions)
147 Taxmann.com 283 · 2023 · High Court
31
citing judgments

An assessee trust substantially satisfying conditions for exemption under section 11 should not be denied exemption merely due to delay in filing the audit report in Form 10B, as the legislature has conferred wide discretionary powers to condone such delay.

CIT v. GEI Engineering Ltd.
263 ITR 221 · 2003 · High Court
28
citing judgments

The scope of adjustment under Section 143(1)(a) is limited and has been well-settled by judicial pronouncements.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

Jamia Mohammediyah Education Society v. Commissioner of Income-tax (Exemptions)
162 Taxmann.com 114 · 2024 · High Court
27
citing judgments

A delay in filing Form 10B by a charitable trust, due to an oversight by the Chartered Accountant, is condonable, and the matter should be remanded to the Assessing Officer for a decision on merits.

6. Shree Bhairav Seva Samiti v. Income-tax Officer (Exemption)
149 Taxmann.com 478 · 2023 · ITAT
18
citing judgments

Exemption under section 11 of the Income Tax Act cannot be denied merely because Form 10B was not filed along with the return of income, as this is a procedural requirement and not a mandatory condition for claiming exemption.

CIT v. Devradhan Madhavlal Genda Trust
230 ITR 714 · 1998 · High Court
12
citing judgments

Filing of the audit report in Form No. 10B with the return of income is not mandatory for claiming exemption under Section 11. If the report is filed after the return but within the period permitted by law, the exemption cannot be denied.

Bank of America v. DCIT
200 ITR 739 · 1993 · High Court
11
citing judgments

The power to disallow a deduction or relief claimed in a return under section 143(1)(a) can only be exercised when the claim is prima facie inadmissible, meaning the error is clear or self-evident from the face of the return and accompanying documents. A debatable issue cannot be decided under this section.

Khatau Junker v. Pathania
248 ITR 139 · Reported
10
citing judgments

A deduction claimed must be inadmissible on the face of the return and accompanying documents for it to be rectified under section 143(1)(a). Debatable issues cannot be resolved through this summary assessment.

S.M. K.R. Vashi High School v. ITO (Exemption)
157 Taxmann.com 702 · 2023 · ITAT
9
citing judgments

Judgments on Section 12A(1)(b)

DCIT, Trivandrum vs. St. Josephs Province, Trivandrum

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 442/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Aug 2025AY 2017-18

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

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

St. Thomas Church, Mumbai vs. ITO Exemption Ward 2(4), Mumbai

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

ITA 296/MUM/2025[2022-23]Status: DisposedITAT Mumbai14 Aug 2025AY 2022-23

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhriआयकर अपील सुं./Ita No. 296/Mum/2025 (नििाारण वर्ा / Assessment Year: 2022-23) St Thomas Church V/S. Income Tax Officer 1, Church Road, बिाम (Exemptions) Ward 2(4), Goregaon (East), Mumbai Mumbai 400063 6Th Floor, Cumballa Hill, Mtnl Te Building, Pedder Road, Mumbai 400026. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4878R Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Ms. Vasanti Patel-Adv राजस्व की ओर से /Revenue By: Shri Hemanshu Joshi, Cit Dr

For Appellant: Ms. Vasanti Patel-AdvFor Respondent: Shri Hemanshu Joshi, CIT DR
Section 11Section 11(2)Section 12A(1)(ac)Section 12A(1)(b)Section 143(1)Section 250

Ambica Education Trust, Himatnagar vs. The ADIT, CPC Present Juris. the ITO, Exemption, Palanpur

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 799/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2020-21

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 119(2)(b)Section 143Section 143(1)

Ambica Education Trust, Himatnagar vs. The ADIT, CPC Present Juris. the ITO, Exemption, Palanpur

In the result, the appeals filed by the Assessee are allowed for statistical purposes

ITA 798/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2019-20

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 11Section 119(2)(b)Section 143Section 143(1)

Shri Upasani Kanyakumari Sansthan, Rahata vs. ITO Exemption Ward 1(1), Nashik

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde
Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

St. Sebastians Church, Mumbai vs. Income Tax Officer Exemption Ward 2(3), Mumbai

In the result, the appeal filed by the assesse bearing

ITA 3398/MUM/2025[2023-24]Status: DisposedITAT Mumbai01 Aug 2025AY 2023-24

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeest. Sebastians Church Vs Centralized Processing Center, Marouli Road, Marouli, Income-Tax Department, Chembur, Mumbai-400 074 Bengaluru / Income-Tax Officer Pan : Aaats0534R Exemption Ward 2(3), Mumbai 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400 026 Appellant Respondent

For Appellant: Ms. Vasanti Patel – Advocate &For Respondent: Shri Swapnil Choudhary – Sr AR
Section 10Section 11Section 11(2)Section 12A(1)(b)Section 13(10)Section 143(1)Section 143(1)(a)Section 250

Madras Port and Dock Educational Trust Higher Sec. School, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result both the appeals of the assessee for the A

ITA 938/CHNY/2025[2022-23]Status: DisposedITAT Chennai30 Jul 2025AY 2022-23

Bench: Shri George George K & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port & Dock Educational Ito, Trust Higher Secondary School Vs. Exemptions Ward-2, (Formerly Known As Madras Port & Chennai – 600 034. Dock Educational Trust Higher Secondary School), Mdlb Housing Colony, Tondiarpet, Chennai – 600 081. [Pan:Aaaam-8192-L] (अपील्थ्/Appellant) (प्थ्/Respondent) अपील्थ्कीओरसे/Appellant By : Shri. Suraj Nahar, C.A. प्थ्कीओरसे/Respondent By : Shri. Kumar Chandan, J.C.I.T. सुनव््कीत्रीख/Date Of Hearing : 17.06.2025 घोरण्कीत्रीख/Date Of Pronouncement : 30.07.2025

For Appellant: Shri. Suraj Nahar, C.AFor Respondent: Shri. Kumar Chandan, J.C.I.T
Section 11Section 12ASection 143(1)Section 234BSection 250

Madras Port and Dock Educational Trust Higher Secondary School, Chennai vs. ITO, Exemption Ward-2, Chennai

In the result both the appeals of the assessee for the A

ITA 937/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Jul 2025AY 2021-22

Bench: Shri George George K & Shri S.R. Raghunathaआयकरअपीलसं./Ita Nos.:937 & 938/Chny/2025 धनि््रणवर्/ Assessment Years: 2021-22 & 2022-23 Chennai Port & Dock Educational Ito, Trust Higher Secondary School Vs. Exemptions Ward-2, (Formerly Known As Madras Port & Chennai – 600 034. Dock Educational Trust Higher Secondary School), Mdlb Housing Colony, Tondiarpet, Chennai – 600 081. [Pan:Aaaam-8192-L] (अपील्थ्/Appellant) (प्थ्/Respondent) अपील्थ्कीओरसे/Appellant By : Shri. Suraj Nahar, C.A. प्थ्कीओरसे/Respondent By : Shri. Kumar Chandan, J.C.I.T. सुनव््कीत्रीख/Date Of Hearing : 17.06.2025 घोरण्कीत्रीख/Date Of Pronouncement : 30.07.2025

For Appellant: Shri. Suraj Nahar, C.AFor Respondent: Shri. Kumar Chandan, J.C.I.T
Section 11Section 12ASection 143(1)Section 234BSection 250

Income Tax Officer, Exemptions Ward, Trichy vs. Arulmigu Madhurakaliamman Temple, Siravachur

In the result, appeal filed by the revenue is dismissed

ITA 1015/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1015/Chny/2025 ननिाारण वर्ा/Assessment Year: 2017-18 V. Income Tax Officer, Arulmigu Madhurakaliamman Exemptions Ward, Temple, Trichy. Siravachur, Perambalur, Tamil Nadu-621 113. [Pan: Aacaa9147R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Ms.T.V.Muthu Abirami, Advocate, प्रत्यर्थी की ओर से /Respondent By : Ms.R.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 24.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 28.07.2025

For Respondent: Ms.R.Anitha, Addl.CIT
Section 11Section 12ASection 12A(2)Section 139Section 139(1)

The Rotary Charitable Trust Malavalli, Mandya vs. ITO, Exemptions, Ward-1, Mysore

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

ITA 133/BANG/2025[2020-21]Status: DisposedITAT Bangalore28 Jul 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17 The Rotary Charitable Trust Malavalli Thyagaraj Road Kotemalvalli Malavalli Ito Vs. Mandya 571 430 Exemption Ward Karnataka Bengaluru Pan No : Aactt2807N Appellant Respondent Appellant By : Sri Tharun Kothari, A.R. Respondent By : Sri Subramanian, D.R. Date Of Hearing : 15.05.2025 Date Of Pronouncement : 28.07.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Ld. Addl/Jcit(A) Kochi Dated 20.01.2025 Vide Din & Order No. Itba/Apl/S/250/2024-25/1072336484(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal: The Rotary Charitable Trust, Malavalli Page 2 Of 11 The Rotary Charitable Trust, Malavalli Page 3 Of 11

For Appellant: Sri Tharun Kothari, A.RFor Respondent: Sri Subramanian, D.R
Section 10Section 12A(1)(b)Section 139Section 143(1)Section 250

Dattakala Shikshan Sanstha, Pune vs. Assessment Unit, I.Tax Dept, New Delhi

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

ITA 2567/PUN/2024[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 143(1)Section 143(3)

Dattakala Shikshan Sanstha, Pune vs. A.D.I.T, CPC, Bangaluru

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

ITA 2459/PUN/2024[2020-21]Status: DisposedITAT Pune22 Jul 2025AY 2020-21

Bench: SHRI MANISH BORAD (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 143(1)Section 143(3)

Snehasadan, Mumbai vs. Income Tax Officer Exemption Ward 2(3), Mumbai

Appeal of the assessee is allowed for statistical purposes

ITA 2525/MUM/2025[2023-24]Status: DisposedITAT Mumbai18 Jul 2025AY 2023-24

Bench: Ms Padmavathy S, Am & Shri Raj Kuamr Chauhan, Jm

For Appellant: Ms. Vasanti patel, ARFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

Bilaspur Model Education Society, Bilaspur vs. Income Tax Officer-1(1), Bilaspur

In the result, appeal of the assessee is dismissed

ITA 321/RPR/2025[2022-23]Status: DisposedITAT Raipur17 Jul 2025AY 2022-23

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.321/Rpr/2025 "नधा"रण वष" /Assessment Year : 2022-23 Bilaspur Model Education Society, Hig. 8, Amaltas Colony, Near Mangla Chowk, Bilaspur (C.G.)-495 001 Pan: Aaajb1009Q .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 11Section 11(1)Section 11(1)(d)Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 139(4)Section 143(1)

Sri Akshiya Shiradi Saibaba Trust, Pondcherry vs. ITO, Pondicherry

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

ITA 198/CHNY/2025[2021-22]Status: DisposedITAT Chennai04 Jul 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.P.M.Kathir, Advocate for Mr.T.Vasudevan, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 11Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

Vivekananda Math, North Twenty Four Parganas vs. ITO, Ward 1(2), Exempt, Kolkata

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

ITA 471/KOL/2025[2022-23]Status: DisposedITAT Kolkata02 Jul 2025AY 2022-23

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 11Section 12A(1)(b)Section 143(1)

Icl Education Society, Mumbai, Maharashtra vs. The Deputy Commissioner of Income Tax-Exem. Circle 1, Mumbai, Exemption. Circle

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

ITA 2761/MUM/2025[2019-20]Status: DisposedITAT Mumbai18 Jun 2025AY 2019-20

Bench: Shir Om Prakash Kant & Shri Raj Kumar Chauhanicl Education Society Dcit Exem. Circle 1, 104, Sir Vithaldas Chambers, 16, Mtnl Building, Pedder Road, Bombay Samachar Marg, Fort, Vs. Mumbai-400 026 Mumbai-400 023 Pan: Aaati 1111 N (Appellant) (Respondent)

Section 11Section 11(1)(d)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 250

R.C School of St. Teresas, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

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

ITA 2512/MUM/2025[2023-24]Status: DisposedITAT Mumbai17 Jun 2025AY 2023-24

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

R.C.Church of St. Josephs, Mumbai vs. Income Tax Officer Exemption Ward 2(2), Mumbai

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

ITA 1268/MUM/2025[2022-23]Status: DisposedITAT Mumbai17 Jun 2025AY 2022-23

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) R.C. Church Of St. Josephs Ito Exemption Ward-2(2), St. Joseph R.C. Church, Robert Vs Mumbai Road, Colaba, Mumbai – 400005. [Pan No. Aaatr3519F] Appellant / Assessee Respondent / Revenue

Section 11Section 119(2)(b)Section 12A(1)(b)Section 254(1)

Indian Medical Association Pune Branch, Shukrawar Peth vs. DCIT Exemption Circle, Pune, Swargate

In the result, appeal of the assessee is allowed

ITA 767/PUN/2025[2021-22]Status: DisposedITAT Pune16 Jun 2025AY 2021-22

Bench: Dr.Manish Borad

For Appellant: Shri Nikhil S. PathakFor Respondent: Date of hearing
Section 11Section 139(4)Section 143(3)Section 250