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

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
10
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)

Yelchur Venkata Kotaiah Charities, Chennai vs. ITO, Exemption Ward-2, Chennai

The appeal stand allowed in terms of our above order

ITA 1543/CHNY/2024[2013-14]Status: DisposedITAT Chennai04 Sept 2024AY 2013-14

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1543/Chny/2024 (िनधा*रणवष* / Assessment Year: 2013-14) Yelchur Venkata Kotaiah Charities Cit (Exemption) बनाम/ 1, Audiappa Naicken Street, Chennai. Vs. George Town, Chennai-600 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaty-0056-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J. Prabhakar (Fca) -Ld. Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 22-08-2024 घोषणाकीतारीख /Date Of Pronouncement : 04-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri J. Prabhakar (FCA) -Ld. ARFor Respondent: Shri Nilay Baran Som (CIT) -Ld. DR
Section 11Section 12ASection 139(1)Section 147Section 148Section 263

Anjuman E Khadimul Muslimeen Refah-E Aam, Hyderabad vs. DCIT-Exemption, Circle 1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 616/HYD/2023[2014-2015]Status: DisposedITAT Hyderabad29 Aug 2024AY 2014-2015

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, AdvocateFor Respondent: : Shri Madan Mohan Meena, DR
Section 11Section 143(1)Section 143(1)(a)Section 250

Onkar Society for Engineering & Technological, Kolkata vs. ACIT, Cir. 2, Durgapur

In the result, the appeal of the assessee is allowed

ITA 815/KOL/2024[2018-19]Status: DisposedITAT Kolkata26 Aug 2024AY 2018-19

Bench: Shri Sanjay Gargshri Rakesh Mishra

Section 11Section 12ASection 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(3)Section 263

Ram Chameli Chadha Vishwas Girls College Society, Ghaziabad vs. ACIT Circle Exemption, Ghaziabad

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

ITA 796/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: the Ld. CIT(A), NFAC, Delhi.

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

Hcl Hong Kong Sar Ltd, New Delhi vs. ACIT, Circle 2(1)(1), International Taxation, New Delhi

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

ITA 79/DEL/2023[2015-16]Status: DisposedITAT Delhi18 Jul 2024AY 2015-16

Bench: the Ld. CIT(A), NFAC, Delhi.

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

Moonak Welfare Society, Sangrur vs. ITO, Ward, Sunam

In the result, we direct the AO to allow the exemption u/s 11 to the assessee society

ITA 465/CHANDI/2023[2022-23]Status: DisposedITAT Chandigarh13 Jun 2024AY 2022-23

Bench: The Ld. Cit(A). 3.1 It Was Submitted During The Appellate Proceedings That The Cpc, Bangalore While Processing The Return Of Income Has Disallowed The Exemption On The Ground That Tax Audit Report In Form 10B Should Have Been Filed One Month Prior To The Filing

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Shri Ved Parkash Kalia, JCIT, Sr. DR
Section 11Section 12ASection 12A(1)(b)Section 139Section 139(1)Section 143(1)

Shri Mahudi Madhupuri Jain Nsm Bhojanshala & Prashadi Bhavan, Mahudi vs. The Income Tax Officer, Ward-2, Exemption, Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 184/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Aarsi Prasad, CIT- DRFor Respondent: Date of Hearing
Section 11Section 119(2)(b)Section 12A(1)(b)Section 12A(1)(ba)Section 139(4)Section 143(1)Section 143(1)(a)Section 250

Shri Sewaram Charitable Trust, Kota vs. ITO, Ward, Exemption, Udaipur

The appeal of the assessee is allowed

ITA 7/JODH/2023[2020-21]Status: DisposedITAT Jodhpur10 Aug 2023AY 2020-21
Section 1Section 11Section 119Section 12ASection 12A(1)(ba)Section 139Section 139(4)Section 139(4)(a)Section 143(1)

ITO(Exempt), Ward-1(2)., Kolkata vs. Debendra and Rohini Memorial Trust, Purba Medinipur

In the result, the appeal of the revenue stands dismissed

ITA 241/KOL/2023[2020]Status: DisposedITAT Kolkata27 Jun 2023

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.241/Kol/2023 Assessment Year: 2020-21 Ito (Exemption), Ward-1(2), Kolkata...…......................……...…..….. Appellant Vs. Debendra & Rohini Memorial Trust............….……….…………….. Respondent Kalyanpur Barida, Egra Medinipur, Purba-721429, W.B-721429. [Pan: Aactd0883C] Appearances By: Shri Vijay Kumar, Addl. Cit, Sr. Dr., Appeared On Behalf Of The Appellant. Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 18, 2023 Date Of Pronouncing The Order : June 27, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 02.01.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

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

M/S. H M V Educational Cultural & Social Trust, Bangalore vs. The Income Tax Officer[Exemptions], Ward-1, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 9/BANG/2023[2018-19]Status: DisposedITAT Bangalore23 Mar 2023AY 2018-19

Bench: Shri George George K., Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri V.Srinivasan, Advocate and Ms. Sunaina Bhatia, CAFor Respondent: Sri. Sunil Kumar Singh, CIT-DR
Section 11Section 11(1)(a)Section 119Section 12ASection 139Section 143(1)Section 234

Bangarh Educational Welfare Trust, Dinajpur vs. Ijto, (Expemtion)Ward-2(2), Siliguri

ITA 496/KOL/2021[2018-19]Status: DisposedITAT Kolkata15 Mar 2023AY 2018-19

Bench: Sri Sanjay Garg & Dr. Manish Borad

Section 12A(1)(ba)Section 139Section 139(1)Section 139(4)Section 143(1)(a)