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

BharatTax indexes 31 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1)(ba) of the Income Tax Act, 1961.

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

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

Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer (150 Taxmann.com 361) is the decision most relied on for Section 12A(1)(ba), cited in 10 judgments. An assessee filing its income tax return within the time prescribed under Section 139(4) is eligible for the benefits of Sections 11 and 12, and these benefits cannot be denied by invoking Section 12A(1)(ba).

Q: Which cases are most cited on Section 12A(1)(ba)?

Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer (150 Taxmann.com 361) — 10 citing judgments.

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ba) 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)(ba) is Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer (150 Taxmann.com 361), cited in 10 of the 31 judgments on BharatTax that turn on this section.

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

Shri Rajkot Vishashrimali Jain Samaj v. Income-tax Officer

150 Taxmann.com 361 · 2023 · ITAT

citing judgments

An assessee filing its income tax return within the time prescribed under Section 139(4) is eligible for the benefits of Sections 11 and 12, and these benefits cannot be denied by invoking Section 12A(1)(ba).

Judgments on Section 12A(1)(ba)

P D Memorial Religious and Educational Association, Bahadurgarh vs. DCIT (Exemption) Circle-2, Chandigarh

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

ITA 932/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh28 Sept 2026AY 2021-22

Bench: Addl/Jt. Cit(A) Also. Therefore The Delay Is Condoned Subject To Imposition Of Cost On The Assessee. The Assessee Shall Pay Rs. 20,0000/- (Rs. Twenty Thousands)As Cost To The Pm National Relief Fund & Furnish Evidence Of The Same To The Registry & The Assessing Officer.

For Appellant: Shri Niraj Jain, C.AFor Respondent: Smt. Kusum Bansal, Pr. CIT, DR(Virtual Mode)

Section 1Section 11Section 12ASection 132(4)Section 139(1)Section 139(4)Section 139(9)Section 143(1)

Rishi Public Welfare Trust, Delhi vs. ITO Ward Exemption, Delhi

In the result, appeal of the assessee is allowed in the terms aforesaid

ITA 3487/DEL/2026[2020-21]Status: DisposedITAT Delhi19 Aug 2026AY 2020-21

Bench: Shri Vikas Awasthy

For Appellant: AAATR1317B

Section 11Section 12ASection 12A(1)(b)Section 12A(1)(ba)Section 139Section 139(1)Section 147Section 148

United Jain Students Home, Mumbai vs. Exem Ward 2(4) Mumbai, Mumbai

In the result, the appeal of the assessee is allowed

ITA 6625/MUM/2025[2017-2018]Status: DisposedITAT Mumbai11 Jun 2026AY 2017-2018

Bench: Shri Narender Kumar Choudhry & Shri Jagadishassessment Year: 2017-18

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

Bhikkhu Sanghas United Budhhist Mission, Mumbai vs. Assessing Officer Exemption Ward 1(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 9265/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 May 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Jagadishassessment Year: 2017-18 Vs. Assessing Officer Exemption Bhikkhu Sanghas United Ward 1(1), Mumbai Buddhist Mission Mtnl Tel Ex. Building, Cumballa Sarvodaya Maha Bhuddha Hills, Peddar Road, Mumbai- Vihar, Tilak Nagar Road, 400026 Chembur, Mumbai- 400089 (Appellant) (Respondent) Pan: Aaatb4852D Assessee By Shri Nishit Gandhi Department By Shri Swapnil Choudhari (Sr. Ar.) Date Of Hearing 25.03.2026 Date Of Pronouncement 26.05.2026

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

Income Tax Officer Ward-3 Exemp, Nagpur vs. Prerna Samajik Sanskritik Bahuddeshiya Shikshan Sanstha, Armori, Gadchiroli

In the result, the appeal of revenue is accordingly dismissed

ITA 408/NAG/2024[2022-23]Status: DisposedITAT Nagpur25 Feb 2026AY 2022-23

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Milind Bhusari, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR

Section 11Section 119(2)(b)Section 12A(1)(ac)Section 12A(1)(ba)Section 143(1)Section 143(1)(a)Section 2

Shree Tarak Guru Jain Granthalya, Udaipur vs. DCIT, CPC, Bengaluru / ITO (Exemption), Udaipur

ITA 22/JODH/2023[2019-20]Status: DisposedITAT Jodhpur28 Jan 2026AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

Shree Tarak Guru Jain Granthalya, Udaipur vs. DCIT, CPC, Bengaluru / ITO (Exemption), Udaipur

ITA 21/JODH/2023[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

Shree Nathkrupa Shikshan Prasarak Mandal, Kolhapur vs. ITO (Exemption), Kolhapur

In the result, the appeal of the assessee is allowed

ITA 1901/PUN/2025[2020-21]Status: DisposedITAT Pune15 Dec 2025AY 2020-21

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 1901/Pun/2025 धििेंारण वर्ा /Assessment Year: 2020-21 Shree Nathkrupa Shikshan Ito (Exemption), Kolhapur Prasarak Mandal, At & Post Waghale Tal. Vs. Panhala-416230 Kolhapur Maharashtra Pan-Aajts3418D अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent Assessee By: Shri Mayuresh Doshi (Virtual) Department By: Shri Ganesh B. Budruk-Addl. Cit Date Of Hearing: 15-12-2025 Date Of Pronouncement: 19-12-2025 आदीश /Order

For Appellant: Shri Mayuresh Doshi (Virtual)For Respondent: Shri Ganesh B. Budruk-Addl. CIT

Section 1Section 11Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)Section 250Section 4

Rural Development Foundation, Anand vs. CPC, Bengaluru Juris. AO- the ITO, Ward-Exemption, Vadodara

In the result, the appeal of the assessee is allowed

ITA 927/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.927/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-20 Rural Development Cpc, Bengaluru बनाम/ Foundation Juris.Ao – The Ito Ward- V/S. Aitc, 2Nd Floor Exemption Narayan Complex Vadodara – 390 007 Nr.Shubh Laxmi Shopping Centre Station Road Anand – 388 001 "थायी लेखा सं./Pan: Aabtr 1090 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Ms. Arti N. Shah, Ar Revenue By : Shri Rameshwar P. Meena, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/10/2025 घोषणा की तारीख /Date Of Pronouncement: 29/10/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 21/02/2025 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2019-2020. 2. The Assessee Has Raised The Following Grounds Of Appeal: Rural Development Foundation Vs. Cpc, Bengaluru Juris Ao The Ito, Ward-Exemption Asst. Year : 2019-20

For Appellant: Ms. Arti N. Shah, ARFor Respondent: Shri Rameshwar P. Meena, Sr.DR

Section 11Section 12ASection 12A(1)(b)Section 143(1)Section 154Section 250

Akshat Education and Charitable Trust, Anand vs. The ITO, Ward- Exemption, Vadodara

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

ITA 457/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2020-21

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.457/Ahd/2025 िनधा"रण वष" /Assessment Year : 2020-2021 Akshat Education & Charitable The Income Tax Officer, Trust, बनाम Ward (Exemption), / 5/35, Gosainu Faliyu, Vadodara. V/S. Asodar Borsad Road, Asodar, Anand-388307. (Gujarat) "थायी लेखा सं./Pan: Aaeta2211K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Learned Joint Commissioner Of Income Tax (Appeals)-2, Coimbatore [Hereinafter Referred To As “Ld. Cit(A)”] Dated 25.01.2025, Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] For The Assessment Year 2020–21. The Impugned Order Arises Out Of The Akshat Education & Charitable Trust Vs. Ito(E) Assessment Year 2020-21

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, CIT-DR

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

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

The Gasper Education Society, Kolkata vs. ITO, Ward 7(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 871/KOL/2025[2018-2019]Status: DisposedITAT Kolkata25 Jun 2025AY 2018-2019

Bench: Shri George Mathan & Shri Sanjay Awasthiआयकर अपील सं/Ita No.871/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2018-2019) The Gasper Education Society Vs Ito Ward-7 (1), Kolkata 40A, Ajc Bose Road, Nonapukur Tram Depot, Kolkata-700017 Pan No. :Aaabt 0159 K (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri Giridhar Dhelia, Advocate रधजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 25/06/2025 घोषणा की तारीख/Date Of Pronouncement : 25/06/2025 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Assessee Against The Order Dated 06.03.2025 Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Passed In Din & Order No.Itba/Nfac/S/250/2024- 25/1074097940(1) For The Assessment Year 2018-2019. 2. Shri Giridhar Dhelia, Ld. Advocate Appeared On Behalf Of The Assessee. Shri P.N.Barnwal, Ld. Cit-Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That The Return Filed By The Assessee Was Processed & The Assessment Came To Be Completed U/S.143(3) Of The Act, Wherein The Assessing Officer Has Denied The Assessee The Benefit Of Sections 11 & 12 Of The Act On The Ground That The Return Filed By The Assessee Was U/S.139(4) Of The Act. It Was The Submission That The Ld. Cit(A) Has Also Confirmed The Order Of The Assessing Officer. Ld.Ar Drew Our Attention To The Circular Issued By The Cbdt In F.No.173/193/2019-Ita-

For Appellant: Shri Giridhar Dhelia, AdvocateFor Respondent: Shri P.N.Barnwal, CIT-DR

Section 11Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 143(1)(a)Section 143(3)

Telangana State Medical Council, Hyderabad vs. Income Tax Officer, (Exemptions) Ward-1(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 399/HYD/2023[2018-19]Status: DisposedITAT Hyderabad23 Jun 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Dr. Sachin Kumar, SR-DR

Section 10Section 11Section 12ASection 12A(2)Section 143(3)

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

Harda Nagar Bal Vikas Samiti Harda, Sarswati Shishu Mandir vs. ITO-1, Harda, Bhopal

Appeal is allowed for statistical purposes in

ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18

Bench: Shri B.M. Biyani

Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69A

Karnataka Chinmaya Seva Trust, Bengaluru vs. DCIT, (Exemptions) Circle-1, Bengaluru

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

ITA 2070/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Apr 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18 M/S. Karnataka Chinmaya The Deputy Seva Trust, Commissioner Of Chinmaya Mission, Income-Tax C.M.H. Road, Vs. (Exemptions), Indiranagar, Circle – 1, Bengaluru – 560 038. Bengaluru. Pan: Aaatk0797Q Appellant Respondent

For Appellant: Dr. N. Suresh, CAFor Respondent: Smt. Nandini Das, CIT-DR

Section 11Section 12A(1)Section 12A(1)(ba)Section 139Section 139(1)Section 148

Mmental Research Society (Regd), New Delhi vs. ITO, Ward Exemption 1(4), Delhi

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

ITA 2750/DEL/2024[2018-19]Status: DisposedITAT Delhi18 Dec 2024AY 2018-19

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Ayush Garg, CAFor Respondent: Shri Amit Katoch, Sr. DR

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

Uttaranchal Rural Development Agency, Dehradun vs. ITO, Exemption Circle, Ghaziabad

In the result, the appeal of the Assessee is allowed

ITA 1532/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshuttaranchal Rural Development Vs. Ito, Agency, Exemption Circle, Panchayati Raj Bhawan, Ghaziabad Sahastrradhara Road, Dehradun, Uttarakhand (Appellant) (Respondent) Pan:Aaaju0214A Assessee By : Shri S. B. Gupta, Ca Revenue By: Shri N. G. Joseph Gangte, Cit Dr Date Of Hearing 22/10/2024 Date Of Pronouncement 18/12/2024

For Appellant: Shri S. B. Gupta, CAFor Respondent: Shri N. G. Joseph Gangte, CIT DR

Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 12A(1)(ba)Section 139(1)Section 139(4)Section 143(3)