Section 12A(1) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(1) 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) is 61 ITD 196 (Cal), Society for Integrated Development in Urban & Rural Areas v. Dy. CIT (90 ITD 493), cited in 21 of the 51 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
21
citing judgments

Corpus collections received by an appellant, which have been treated as income by the assessing officer and confirmed by the Commissioner of Income-tax (Appeals), require deletion for the advancement of substantial cause of justice.

Shri Shankar Bhagwan Estate v. ITO
61 ITD 196 · 1997 · ITAT
20
citing judgments

Corpus donations received by a trust are not taxable income, and the corpus itself is not includible in the trust's income. This principle is supported by the interpretation of Section 2(24)(iia) in conjunction with Section 12 of the Income Tax Act.

Shri Dwarakadeesh Charitable Trust v. ITO
98 ITR 557 · 1975 · High Court
15
citing judgments

Donations received by a trust for a specific purpose, forming part of the trust's corpus, cannot be assessed as the trust's income.

Shri Dwarakadeesh Charitable Trust v. ITO (
77 ITD 500 · 2001 · ITAT
11
citing judgments

Donations received by a trust for a specific purpose, towards its corpus, cannot be assessed as income of the assessee.

ITO v. Gaudiya Granth Anuved Trust
48 Taxmann.com 348 · 2014 · Reported
7
citing judgments
Gohilwad Vankar Samaj Seva Trust v. CIT (Exemption)
173 Taxmann.com 263 · 2025 · Reported
4
citing judgments

Judgments on Section 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)

Social Networking Forum, Nashik vs. Commissioner of Income Tax-Exemption, Pune

In the result, the grounds of appeal raised by the appellant are allowed for statistical purposes only

ITA 932/PUN/2025[2024-25]Status: DisposedITAT Pune03 Jun 2025AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.932/Pun/2025

For Appellant: NoneFor Respondent: Shri Rakesh Ranjan
Section 12ASection 2Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(vi)

Christ the King Church, Kochi vs. CIT(Exemption), Kochi

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

ITA 897/COCH/2024[2023-24]Status: DisposedITAT Cochin28 May 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J
Section 12ASection 13(1)(a)

Satkarm Foundation, Nashik vs. CIT Exemption, Pune

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

ITA 577/PUN/2025[NA]Status: DisposedITAT Pune08 May 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.577/Pun/2025

For Respondent: Appellant by Shri R.P. Daware (virtual)
Section 12ASection 12A(1)Section 12A(1)(ac)

Vanaprastha Foundation, Nashik vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 2594/PUN/2024[2025-26]Status: DisposedITAT Pune07 May 2025AY 2025-26

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2594/Pun/2024 Vanaprastha Foundation, V The Commissioner Of Ghar No.877, Deshmukh S. Income Tax(Exemption), Wada, Londhe Galli, Pune. Panchaleshwar Mandir, Nashik – 422103. Maharashtra. Pan: Aadav3029L Appellant/ Assessee Respondent / Revenue Assessee By Shri Sanket Joshi – Ar Revenue By Shri Abhinay Kumbhar & Shri Vinod Pawar –Dr Date Of Hearing 05/05/2025 Date Of Pronouncement 07/05/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commssioner Of Income Tax(Exemption) Passed Under Section 12A(1) R.W.S. 12Ab Of The Act, Dated 30.09.2024. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit-(E), Pune Has Erred In Rejecting Application Of The Appellant Trust Filed U/S 12A(L)(Ac)(Vi) Of The Act Without Appreciating That The Said Action Is Not Justified On Facts & In Law.

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)

Sahay Foundation, Gandhinagar vs. The CIT (Exemption), Ahmedabad

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

ITA 369/AHD/2025[NA]Status: DisposedITAT Ahmedabad06 May 2025

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Shree Vitthaldeo Pimpalgaon, Nashik vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 2777/PUN/2024[2025-26]Status: DisposedITAT Pune03 Apr 2025AY 2025-26

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2777/Pun/2024 धििाारण वषा / Assessment Year: 2025-26 Vs Cit(Exemption), Shree Vitthaldeo Trust, 127, Vitthal Mandir, Pune Main Road, A/P- Pimpalgaon Baswant, Distt: Nashik-422209 Maharashtra Pan-Abbts8541A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Ajay Kumar Keshari-
Section 12ASection 12A(1)Section 12A(1)(ac)

Hajee Osman Mahomed Zubeidabai Endowment, Chennai vs. CIT (Exemption), Chennai

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

ITA 2886/CHNY/2024[2024-25]Status: DisposedITAT Chennai24 Feb 2025AY 2024-25

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No. 2885/Chny/2024 (िनधा"रणवष" / Assessment Year: Nil ) & आयकरअपील सं./ Ita No.2886/Chny/2024 (िनधा"रणवष" / Assessment Year: 2024-2025 ) Hajee Osman Mahomed Vs. The Commissioner Of Income Tax, Zubeidabai Endowment, Exemptions, 29, Hm Centre 3Rd Floor, Chennai Nungambakkam High Road, Chennai 600 034. [Pan:Aacth 9580L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Varadarajan, Cma ""यथ" क" ओर से /Respondent By : Ms E. Pavuna Sundari, Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Varadarajan, CMAFor Respondent: Ms E. Pavuna Sundari, CIT
Section 10Section 11Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

Hajee Osman Mahomed Zubeidabai Endowment, Chennai vs. CIT (Exemption), Chennai

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

ITA 2885/CHNY/2024[2024-25]Status: DisposedITAT Chennai24 Feb 2025AY 2024-25

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No. 2885/Chny/2024 (िनधा"रणवष" / Assessment Year: Nil ) & आयकरअपील सं./ Ita No.2886/Chny/2024 (िनधा"रणवष" / Assessment Year: 2024-2025 ) Hajee Osman Mahomed Vs. The Commissioner Of Income Tax, Zubeidabai Endowment, Exemptions, 29, Hm Centre 3Rd Floor, Chennai Nungambakkam High Road, Chennai 600 034. [Pan:Aacth 9580L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Varadarajan, Cma ""यथ" क" ओर से /Respondent By : Ms E. Pavuna Sundari, Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Varadarajan, CMAFor Respondent: Ms E. Pavuna Sundari, CIT
Section 10Section 11Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

Anand Lions Club Society, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1905/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.1899/Ahd/2024 2. आयकर अपील सं /Ita No.1900/Ahd/2024 िनधा"रण वष" /Assessment Year : - Apna Charitable Trust The Cit (Exemption) बनाम/ Devkuva Saiyedwada New Income Tax Office V/S. Near Gariyapir Masjid Vejalpur Petlad S.O., Anand – 388 450 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaita 5586 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/02/2025 घोषणा की तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee Are Directed Against The Orders Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"], Rejecting The Applications Filed By The Assessee For (I) Renewal Of Registration Under Section 12A(1)(Ac) (Iii) & (Ii) Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Since Both The Appeals Involve Similar Facts & Legal Issues, They Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Apna Charitable Trust, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1900/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.1899/Ahd/2024 2. आयकर अपील सं /Ita No.1900/Ahd/2024 िनधा"रण वष" /Assessment Year : - Apna Charitable Trust The Cit (Exemption) बनाम/ Devkuva Saiyedwada New Income Tax Office V/S. Near Gariyapir Masjid Vejalpur Petlad S.O., Anand – 388 450 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaita 5586 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/02/2025 घोषणा की तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee Are Directed Against The Orders Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"], Rejecting The Applications Filed By The Assessee For (I) Renewal Of Registration Under Section 12A(1)(Ac) (Iii) & (Ii) Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Since Both The Appeals Involve Similar Facts & Legal Issues, They Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Apna Charitable Trust, Anand vs. The CIT (Exemption), Ahmedabad

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

ITA 1899/AHD/2024[NA]Status: DisposedITAT Ahmedabad12 Feb 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar1. आयकर अपील सं /Ita No.1899/Ahd/2024 2. आयकर अपील सं /Ita No.1900/Ahd/2024 िनधा"रण वष" /Assessment Year : - Apna Charitable Trust The Cit (Exemption) बनाम/ Devkuva Saiyedwada New Income Tax Office V/S. Near Gariyapir Masjid Vejalpur Petlad S.O., Anand – 388 450 Ahmedabad – 380 015 (Gujarat) "थायी लेखा सं./Pan: Aaita 5586 H अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri B.T. Thakkar, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/02/2025 घोषणा की तारीख /Date Of Pronouncement: 12/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: These Two Appeals By The Assessee Are Directed Against The Orders Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As "Cit(E)"], Rejecting The Applications Filed By The Assessee For (I) Renewal Of Registration Under Section 12A(1)(Ac) (Iii) & (Ii) Approval Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"]. Since Both The Appeals Involve Similar Facts & Legal Issues, They Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri B.T. Thakkar, ARFor Respondent: Shri V. Nandakumar, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Sree Shirdi Sai Ram Samsthanam, Hyderabad vs. ITO, Exemptions, Ward-1(4), Hyderabad

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

ITA 1088/HYD/2024[2024-25]Status: DisposedITAT Hyderabad15 Jan 2025AY 2024-25

Bench: Shri Manjunatha. G. Hon’Bleshri K. Narasimha Chary, Hon’Ble

For Appellant: Shri A V Raghuram, AdvocateFor Respondent: Smt. M Narmada, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

The Moradabad Branch of India Medical Association, Moradabad vs. Commissioner of Income Tax (Exemption), Lucknow

The appeal of the assessee stands allowed for statistical purposes

ITA 155/LKW/2019[2017-18]Status: DisposedITAT Lucknow30 Sept 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 The Moradabad Branch Of India V. The Commissioner Of Income Medical Association Tax (Exemptions) Ima Bhawan, Opp. Ssp Office Lucknow Court Compound, Civil Lines Moradabad Tan/Pan:Aacar2817P (Appellant) (Respondent) Appellant By: Shri Sourabh Gupta, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 13 08 2024 Date Of Pronouncement: 30 09 2024 O R D E R

For Appellant: Shri Sourabh Gupta, C.AFor Respondent: Shri S. H. Usmani, CIT (DR)
Section 12ASection 12A(1)

Bird Heritage Foundation, New Delhi vs. CIT(Exemption), New Delhi

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

ITA 1338/DEL/2024[-]Status: DisposedITAT Delhi21 Aug 2024

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Ms. Ritu Sharma, CIT- DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 253(5)

Bhattacharji Educational Trust, Meerut vs. CIT Exemption, Lucknow

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

ITA 1523/DEL/2024[2023-24]Status: DisposedITAT Delhi13 Aug 2024AY 2023-24

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri P.S. Kashyap, FCAFor Respondent: Ms. Ritu Sharma, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Brahman Mahasangh Dombivali, Thane vs. CIT Exemption, Pune

In the result both the appeals filed by the assessee are allowed

ITA 503/MUM/2023[2022-23]Status: DisposedITAT Mumbai12 Jun 2023AY 2022-23

Bench: Shri Viakas Awasthy & Shri Gagan Goyal & Brahman Mahasangh Dombivali C/O- Mr. Pradnyesh Arun Prabhughate, Ushakal, Nityhanand Society, Devi Chowk, Shastri Nagar, Dombivali(W) Maharashtra-421202 Pan: Aaetb0316L ...... Appellant Vs. Cit(Exemp) R. No. 322, 3Rd Floor, Ito, Pmt Building, Shankar Seth Road, Pune-411037 ..... Respondent

For Appellant: NoneFor Respondent: Shri Jagdish Jangid, Ld. CIT-DR
Section 12A

Jiwaji University, Gwalior vs. CIT, Exemption, Bhopal

In the result, appeals of assessee are dismissed

ITA 33/IND/2022[2019-20]Status: DisposedITAT Indore02 Mar 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 10Section 11Section 12Section 12ASection 12A(1)

Jiwaji University, Gwalior vs. CIT, Exemption, Bhopal

In the result, appeals of assessee are dismissed

ITA 32/IND/2022[2019-20]Status: DisposedITAT Indore02 Mar 2023AY 2019-20

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 10Section 11Section 12Section 12ASection 12A(1)