Which cases are most cited on Section 12A(1)(b)?

CIT v. Hardeodas Agarwalla Trust (198 ITR 511) — 46 citing judgments; Social Security Scheme of GICEA v. CIT (Exemptions) (147 Taxmann.com 283) — 31 citing judgments; CIT v. GEI Engineering Ltd. (263 ITR 221) — 28 citing judgments; DIT (Exemption) v. Khar Gymkhana (385 ITR 162) — 27 citing judgments; Jamia Mohammediyah Education Society v. Commissioner of Income-tax (Exemptions) (162 Taxmann.com 114) — 27 citing judgments.

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

BharatTax indexes 171 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1)(b) of the Income Tax Act, 1961.

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

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

CIT v. Hardeodas Agarwalla Trust (198 ITR 511) is the decision most relied on for Section 12A(1)(b), cited in 46 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.

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

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

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

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

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

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

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

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

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

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

citing judgments

Judgments on Section 12A(1)(b)

Abhiyan International Samiti, Pryagraj vs. Income Tax Officer -Exemption, Prayagrag

In the result, the appeal of the assessee stands allowed

ITA 152/ALLD/2024[2019-20]Status: DisposedITAT Allahabad12 Jun 2025AY 2019-20

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 10Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)

Health Foundation & Research Centre, Dahod vs. The ACIT, Circle-2, Exemption, Ahmedabad

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

ITA 483/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad10 Jun 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Sakar Sharma, ARFor Respondent: Shri Hargovind Singh, Sr.DR

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(2)Section 143(3)

Sampoorna Seva Charitable Trust, Alaknanda, South Delhi vs. Income Tax Officer, Ward Exemp 2(1), Delhi, Civic Centre, New Delhi

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

ITA 5594/DEL/2024[2022-23]Status: DisposedITAT Delhi04 Jun 2025AY 2022-23

Bench: Shris.Rifaur Rahmansampoorna Seva Charitable Trust, Vs. Ito, Ward Exempt 2(1), A – 23, Alaknanda, South Delhi, Delhi. New Delhi – 110 019. (Pan : Aaxts8701R) (Appellant) (Respondent) Assessee By : Shri Shivam Malik, Advocate Revenue By : Shri Sanjay Kumar, Sr. Dr Date Of Hearing : 13.03.2025 Date Of Order : 04.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Orders Of The Learned Addl/Jcit (Appeals), Indore [“Ld. Cit(A)”, For Short] Dated 08.10.2024 For The Assessment Years 2022-23 Raising Following Grounds Of Appeal :- “1. That The Denial Of Exemption Of Rs.26,35,000/- Under Section 11 Of The Income Tax Act By The Cpc Merely Due To Delay In Filing Of Form 10B Is Bad In Law. 2. That Pursuant To The Faceless Appeal Scheme, The Ld. Add.Cit/Jcit Had No Jurisdiction To Pass The Order Under Section 250 Of The Act And, Therefore, The Impugned Order, Being Without Jurisdiction, Is Bad In Law. 3. That The Addition Of Rs.26,35,000/- To The Total Income Of The Appellant Trust & Consequent Tax Demand Created At Rs.7,40,310/- Is Arbitrary & Unjust.

For Appellant: Shri Shivam Malik, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 11Section 12ASection 250

Lokumal Kishinchand Charity Trust, Mumbai vs. Income Tax Officer Exemption Ward 1(4), Mumbai

In the result, the appeal of assesseeis allowed for statistical purpose

ITA 1267/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 May 2025AY 2022-23

Bench: Shri Pawan Singh(Physical Hearing) Lokumal Kishinchand Charity Trust Ito Exemption Ward-1(4), 629-A, Gazdar House, 3Rd Floor, Vs Mumbai J Shanker Seth Marg, Dhobi Talao, Mumbai – 400002. [Pan No. Aaatl2570L] Appellant / Assessee Respondent / Revenue

Section 11Section 11(1)Section 119(2)(b)Section 12A(1)(b)Section 143(1)Section 143(1)(a)Section 254(1)Section 44A

Sjvn Foundation, Shanan Malyana vs. CIT(Exemptions), Chandigarh

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

ITA 1057/CHANDI/2024[2024-25]Status: DisposedITAT Chandigarh27 May 2025AY 2024-25

Bench: The Expiry Of The Earlier Approval In Accordance With Section 80G(5)(Ii).

For Appellant: Shri Anil Kumar Sood, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)

Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 80GSection 80G(5)(ii)

Koshambh Charitable Trust, Vadodara vs. CPC, Bangalore Present Jurisdiction the ITO, Exemption Ward, Vadodara

In the result, the above ground of appeal of the assessee is allowed

ITA 444/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad26 May 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Veerbadram Vislavath, Sr. DR

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

Sri Poddar Madal Bhavani Samity, Kolkata vs. ITO, Ward 1(3), Exemption, Kolkata

The appeal of the assessee is dismissed

ITA 325/KOL/2025[2020-21]Status: DisposedITAT Kolkata14 May 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.325/Kol/2025 Assessment Year: 2020-21 Sri Poddar Madal Bhavani Samity……………………………..….……….Appellant Ground Floor, Mission Court, 25, R. N. Mukherjee Street, Kol-1. [Pan: Aabts8573R] Vs. Ito, Ward-1(3), Exemption, Kolkata.....................……........……...…..…..Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Assessee. Shri Kallol Mistry, Jcit, Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : May 13, 2025 Date Of Pronouncing The Order : May 14, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 19.12.2024 Of The Commissioner Of Income Tax, Appeal Addl/Jcit(A)-2 Guwahati [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is A Public Charitable Trust Registered U/S 12A Of The Act. The Assessee Filed Its Return Of Income On 31.05.2021 By Declaring Nil Taxable Income After Claiming Application Of Income For Charitable Purposes & Accumulation U/S 11(2) Of The Act. The Cpc, Bengaluru Issued An Intimation U/S 143(1) Of The Act Dated 30.11.2021 By Disallowing The Assessee’S Claim Of Application Of Income Of Rs.13,10,039/- & Accumulation U/S 11 Of The Act At Rs.1,54,072/-. Consequently, The Entire Amount Was Treated As

Section 11Section 11(2)Section 12ASection 143(1)Section 154Section 250Section 44A

S.B. Bhattacharjee Memorial Trust for Children Education, Digboi vs. ACIT, Circle-1, Dibrugarh

In the result, the appeal of the assessee is allowed

ITA 245/GTY/2024[2022-23]Status: DisposedITAT Guwahati09 May 2025AY 2022-23

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 11Section 143(1)Section 234ASection 234C

Avida Educational Trust, Bangalore vs. Income Tax Officer, Ward-3(2)(1), Bangalore

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

ITA 83/BANG/2025[2017-18]Status: DisposedITAT Bangalore08 May 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Shri Siddesh Gaddi, CAFor Respondent: Smt. Neha Sahay, JCIT (DR)

Section 10Section 11Section 12ASection 12A(1)(b)Section 139Section 143(1)Section 156

Income Tax Officer, Exemption Ward, Tirupati vs. Sri Sri Sri Paramapitha Sri Venkat Ramanachary Guruvu Charitable Trust, Dharmavaram

ITA 188/HYD/2025[2022-23]Status: DisposedITAT Hyderabad06 May 2025AY 2022-23

Bench: Us:

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

Shree Suigam Khodadhor Panjara Pole, Surat vs. ITO, Exemption Ward, Surat

In the result, appeal of the assessee is allowed

ITA 1278/SRT/2024[2019-20]Status: DisposedITAT Surat21 Apr 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: Shri Sapnesh Sheth, C.AFor Respondent: Shri Mukesh Jain, Sr. DR

Section 11Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)Section 80Section 80G(5)

The Centre for Applied Social Sciences, Delhi vs. ITO(Exmp) 2.1, Delhi

In the result, the appeal filed by the Appellant is partly allowed for

ITA 4693/DEL/2024[2024-25]Status: DisposedITAT Delhi17 Apr 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrathe Centre For Applied Vs. Ito (Exemption) 2.1 Social Sciences Ward Exemption 2(1), 30-C, Ground Floor, Ram Civic Centre, Nagar Extension, Krishna New Delhi Nagar, Delhi Pan: Aaett5910A

Section 11Section 12(1)(ac)Section 12ASection 12A(1)(b)Section 2(15)

Shri Swami Vivekanand Trust, Adipur vs. The ITO (Exemption), Ward(1), Rajkot

The appeal of the assessee is allowed

ITA 902/RJT/2024[2015-16]Status: DisposedITAT Rajkot28 Mar 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.902/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2015-16 Shri Swami Vivekanand Trust The Ito (Exemption) बनाम Plot No.1, Dc-2 Ward-1 Rambaug Road Rajkot. Vs. Ward-6A, Adipur. Pan : Aabts 1102 L (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D.M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 28/01/2025 घोषणा क" तार"ख /Date Of Pronouncement : 28/03/2025 Order Per Dr. Arjun Lal Saini: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Chennai[In Short ‘Ld.Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 02.05.2024, Which In Turn Arises Out Of An Intimation Order Passed By The Assessing Officer (Cpc) U/S 143(1) Of The Act, Dated 31.10.2015. Shri Swami Vivekanand Trust 2 2. Grievances Raised By The Assessee In This Appeal Are As Under:

For Appellant: Shri D.M. Rindani, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 143(1)Section 143(1)(a)Section 250