Section 12A(2) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(2) 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(2) is DDIT (Exemptions) v. Petroleum Sports Promotion Board (362 ITR 235), cited in 14 of the 116 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(2)

DDIT (Exemptions) v. Petroleum Sports Promotion Board
362 ITR 235 · 2014 · High Court
14
citing judgments

Gross receipts cannot be taxed as income, and expenses must be allowed accordingly, even if exemption under Section 11 is denied. Income should be assessed under 'Income from Other Sources' with deductions under Section 57.

Prem Chand Markanda SD College for Women v. Assistant Commissioner of Income Tax (Exemptions)
154 Taxmann.com 442 · 2023 · High Court
5
citing judgments

Judgments on Section 12A(2)

Punjab Urban Planning and Development Authority, Mohali vs. Income Tax Officer, Ward 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 636/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh01 Oct 2026AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Punjab Urban Planning and Development Authority, Mohali vs. Deputy Commissioner of Income Tax, Circle 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 635/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Oct 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Punjab Urban Planning and Development Authority, Mohali vs. Deputy Commissioner of Income Tax, Circle 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 634/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Oct 2026AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Punjab Urban Planning and Development Authority, Mohali vs. Deputy Commissioner of Income Tax, Circle 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 633/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh01 Oct 2026AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Sri Gopi Krishna Educational Society, Proddatur vs. ITO, Exemptions Ward, Tirupati

In the result, appeals filed by the assessee for A

ITA 722/HYD/2026[2017-2018]Status: DisposedITAT Hyderabad09 Sept 2026AY 2017-2018

Bench: Shri Manjunatha.G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: Shri E. Phalguna Kumar, CA
Section 11Section 12ASection 12A(2)Section 132Section 148

Sri Gopi Krishna Educational Society, Proddatur vs. ITO, Exemptions Ward, Tirupati

In the result, appeals filed by the assessee for A

ITA 721/HYD/2026[2016-2017]Status: DisposedITAT Hyderabad09 Sept 2026AY 2016-2017

Bench: Shri Manjunatha.G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: Shri E. Phalguna Kumar, CA
Section 11Section 12ASection 12A(2)Section 132Section 148

Sri Gopi Krishna Educational Society, Proddatur vs. ITO, Exemptions Ward, Tirupati

In the result, appeals filed by the assessee for A

ITA 720/HYD/2026[2015-2016]Status: DisposedITAT Hyderabad09 Sept 2026AY 2015-2016

Bench: Shri Manjunatha.G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: Shri E. Phalguna Kumar, CA
Section 11Section 12ASection 12A(2)Section 132Section 148

Sri Gopi Krishna Educational Society, Proddatur vs. ITO, Exemptions Ward, Tirupati

In the result, appeals filed by the assessee for A

ITA 719/HYD/2026[2014-2015]Status: DisposedITAT Hyderabad09 Sept 2026AY 2014-2015

Bench: Shri Manjunatha.G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: Shri E. Phalguna Kumar, CA
Section 11Section 12ASection 12A(2)Section 132Section 148

Sri Gopi Krishna Educational Society, Proddatur vs. ITO, Exemptions Ward, Tirupati

In the result, appeals filed by the assessee for A

ITA 718/HYD/2026[2013-2014]Status: DisposedITAT Hyderabad09 Sept 2026AY 2013-2014

Bench: Shri Manjunatha.G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: Shri E. Phalguna Kumar, CA
Section 11Section 12ASection 12A(2)Section 132Section 148

Sri Gopi Krishna Educational Society, Proddatur vs. ITO, Exemptions Ward, Tirupati

In the result, appeals filed by the assessee for A

ITA 717/HYD/2026[2012-2013]Status: DisposedITAT Hyderabad09 Sept 2026AY 2012-2013

Bench: Shri Manjunatha.G, Hon’Ble & Shri Ravish Sood, Hon’Ble

For Appellant: Shri E. Phalguna Kumar, CA
Section 11Section 12ASection 12A(2)Section 132Section 148

ACIT(E), Lucknow vs. M/S Babu Yuvraj Singh Sewa Sanasthan, Fatehpur

The appeal of the Revenue stands dismissed

ITA 263/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Jul 2026AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2014-15 The Acit (Exemptions) V. M/S Babu Yuvraj Singh Sewa Lucknow Sansthan Nai Bazar, Khaga Fatehpur (U.P) Tan/Pan:Aaaag2972N (Appellant) (Respondent) Appellant By: Shri Amit Kumar, D.R. Respondent By: Shri Ashish Bansal, Advocate O R D E R

For Appellant: Shri Amit Kumar, D.RFor Respondent: Shri Ashish Bansal, Advocate
Section 10Section 11(1)(d)Section 12ASection 12A(2)Section 143(3)Section 147Section 68

Chethana Education Trust, Mandya vs. Commissioner of Income Tax, Exemption, Bangalore

ITA 2481/BANG/2026[NA]Status: DisposedITAT Bangalore14 Jul 2026

Bench: Shri Waseem Ahmed & Shri Sandeep Singh Karhail

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri. Balusamy. H, JCIT
Section 11Section 12ASection 12A(2)

Shri Shriram Parmarthik Trust, Indore vs. Income Tax Officer Ward Exemption Indore, Indore

The appeal of the Assessee is allowed for statistical

ITA 294/IND/2026[2019-20]Status: DisposedITAT Indore09 Jul 2026AY 2019-20

Bench: Shri Manish Borad & Shri Paresh M Joshi

Section 11Section 12ASection 143(1)Section 154Section 246ASection 250Section 253

Jat Sewa Sangh, Nagnloi vs. ITO, Civic Centre

In the result, both the appeals of the assessee are allowed

ITA 6039/DEL/2025[2018-19]Status: DisposedITAT Delhi13 May 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Satyajit Goel, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 12ASection 12A(2)Section 148Section 2(15)Section 80G

Jat Sewa Sangh, Nagnloi vs. ITO, Civic Centre

In the result, both the appeals of the assessee are allowed

ITA 6038/DEL/2025[2018-19]Status: DisposedITAT Delhi13 May 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: Shri Satyajit Goel, AdvFor Respondent: Shri Mahesh Kumar, CIT (DR)
Section 12ASection 12A(2)Section 148Section 2(15)Section 80G

Bhartiya Aadarsh Shikshan Samiti, Mandsaur vs. DCIT (Exemption), Bhopal

Appeal is allowed for statistical purpose, subject

ITA 612/IND/2025[2018-19]Status: DisposedITAT Indore19 Feb 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 11Section 12ASection 12A(2)Section 139Section 139(4)Section 143(1)

Sri Sahasralingeswara Swamy Temple, Guntur vs. Income Tax Officer (Exemption Ward), Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 489/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2013-14

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Sri Sahasralingeswara Swamy, Ponnur vs. Income Tax Officer, Exemptions Ward, Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 339/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2016-17

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Sri Sahasralingeswara Swamy Temple, Ponnur vs. Income Tax Officer, Exemptions Ward, Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 338/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2015-16

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147

Sri Sahasralingeswara Swamy Temple, Ponnur vs. Income Tax Officer, Exemptions Ward, Guntur

The appeals of the assessee are allowed mutatis mutandis for the A

ITA 337/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam28 Nov 2025AY 2014-15

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

Section 12ASection 147