Section 12A(2) of the Income Tax Act

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 29 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
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)

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

BHARTIYA AADARSH SHIKSHAN SAMITI,MANDSAUR vs. DCIT (EXEMPTION), BHOPAL, BHOPAL

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

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

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

ARULMIGU VENNANKUD MUNIAPPAN THIRUKOIL,SALEM vs. ITO, EXEMPTIONS WARD,, SALEM

In the result, appeal filed by the assessee is allowed

ITA 1421/CHNY/2025[2012-13]Status: DisposedITAT Chennai26 Nov 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. G. Vardini Karthik
Section 12ASection 12A(2)Section 148

CHHATTISGARH SWAMI VIVEKANAND TECHNICAL UNIVERSITY,POST-NEWAI vs. ACIT (EXEMPTION), IT EXEMPTION OFFICE RAIPUR

ITA 581/RPR/2025[2012-13]Status: DisposedITAT Raipur18 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 581/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13)

For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR
Section 10Section 11Section 12ASection 12A(2)Section 143(3)Section 250

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

ITA 365/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Sri CR Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 12ASection 12A(2)Section 142(1)Section 147Section 148Section 167BSection 194ASection 250(6)Section 65

SAINT MARYS EDUCATIONAL SOCIETY,ALLAHABAD vs. INCOME TAX OFFICER (EXEMPTION), PRAYAGRAJ, PRAYAGRAJ

In the result, the appeal of the assessee stands dismissed

ITA 61/ALLD/2025[2018-19]Status: DisposedITAT Allahabad31 Oct 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

Section 11Section 12ASection 143(1)Section 143(2)Section 143(3)Section 144BSection 253(3)

DURGAPUR STEEL CITY SOCIETY FOR EDUCATION ,BARDHAMAN vs. ITO, WARD 2(1), EXEMPTION,, DURGAPUR

The appeal is allowed for statistical purposes

ITA 255/KOL/2025[2015-16]Status: DisposedITAT Kolkata22 Aug 2025AY 2015-16

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12ASection 250

ITO(EXEMPTION), WARD-2(4), SHILLONG, SHILLONG vs. THE LITTLE STAR TRUST, DIGBOI

ITA 83/GTY/2025[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12A(1)(ac)Section 143(1)Section 154Section 154(3)Section 250

SHRI UPASANI KANYAKUMARI SANSTHAN,RAHATA vs. ITO EXEMPTION WARD 1(1), NASHIK

In the result, appeal of the assessee is allowed

ITA 1456/PUN/2025[2018-19]Status: DisposedITAT Pune06 Aug 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmay PathakFor Respondent: Shri Amit Bobde
Section 11Section 12ASection 12A(1)(b)Section 142(1)Section 147Section 148Section 194ASection 263

ACIT (E), LUCKNOW vs. M/S MANAGER, ANGLO SANSKRIT COLLEGE, FATEHPUR

In the result, the appeal is allowed

ITA 262/LKW/2020[2014-15]Status: DisposedITAT Lucknow31 Jul 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 69

INCOME TAX OFFICER, EXEMPTIONS WARD, TRICHY, TRICHY vs. ARULMIGU MADHURAKALIAMMAN TEMPLE, SIRAVACHUR

In the result, appeal filed by the revenue is dismissed

ITA 1015/CHNY/2025[2017-18]Status: DisposedITAT Chennai28 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1015/Chny/2025 ननिाारण वर्ा/Assessment Year: 2017-18 V. Income Tax Officer, Arulmigu Madhurakaliamman Exemptions Ward, Temple, Trichy. Siravachur, Perambalur, Tamil Nadu-621 113. [Pan: Aacaa9147R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Ms.T.V.Muthu Abirami, Advocate, प्रत्यर्थी की ओर से /Respondent By : Ms.R.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 24.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 28.07.2025

For Respondent: Ms.R.Anitha, Addl.CIT
Section 11Section 12ASection 12A(2)Section 139Section 139(1)

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

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

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

DCIT EXEMPTION CIRCLE, GHAZIABAD vs. CENTRAL FOOTWEAR TRAINING INSTITUTE CFTI, AGRA

In the result, the appeal filed by the Revenue is dismissed

ITA 2062/DEL/2023[2019-20]Status: DisposedITAT Delhi25 Jun 2025AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmandcit, Exemption Circle, Vs. Central Footwear Training Institute, Ghaziabad. C – 41 & 42, Site Industrial Area Sikandra, Agra – 282 007 (Uttar Pradesh). (Pan : Aacac4416H) (Appellant) (Respondent) Assessee By : Shri Mukesh Upadhyay, Office Superintendent Revenue By : Ms. Pooja Swaroop, Cit Dr Date Of Hearing : 25.06.2025 Date Of Order : 25.06.2025 O R D E R Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] Dated 09.06.2023 For Assessment Year 2019-20. 2. At The Time Of Hearing, Ld. Dr Of The Revenue Brought To Our Notice That Assessee Has Applied For Registration Under Section 12A/12Aa Of The Income- Tax Act, 1961 (For Short ‘The Act’) & The Same Was Granted Vide Order Dated

For Appellant: Shri Mukesh Upadhyay, Office SuperintendentFor Respondent: Ms. Pooja Swaroop, CIT DR
Section 11Section 12ASection 12MSection 12aSection 143(1)

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)

SADHUBELLA EDUCATION SOCIETY ,MUMBAI vs. ITO EXEMPTION 2(3), MUMBAI

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

ITA 3147/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Jun 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Ms. Deepa Khare, A/RFor Respondent: Ms. Kavita P. Kaushik, Sr. D/R
Section 11Section 12ASection 12A(2)

BHARTIYA SHIKSHA SAMMITTEE KASHI PRADESH,ALLAHABAD vs. DC/ACIT-2(CPC) , ALLAHABAD

In the result, the appeal of the assessee is dismissed

ITA 182/ALLD/2024[2015-16]Status: DisposedITAT Allahabad16 May 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 11Section 12ASection 12A(2)Section 143(1)Section 253(3)

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