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)

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

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)

Shree Shantanu Vidhyapeeth Society, Indore, M.P vs. The Income Tax Officer, NFAC, Delhi

Appeal is allowed for statistical purpose

ITA 640/IND/2024[2018-19]Status: DisposedITAT Indore24 Sept 2025AY 2018-19

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

Section 10Section 11Section 12ASection 12A(2)Section 139Section 142(1)Section 143(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 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

Income Tax Officer, Exemptions Ward, 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)

Arya College, Ludhiana, Punjab vs. DCIT, Exemptions Circle 1, Chandigarh

In the result, appeal of the assessee is allowed for

ITA 1132/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh01 Jul 2025AY 2018-19
For Appellant: Shri B.M. Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 143(1)Section 143(3)

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)

Dharmbhaskar Rashtrasant Shripachlegavkar Maharj Pratishtan, Pune vs. Exemption Ward 1(2), Pune

In the result, both the appeals of the assessee in ITA No

ITA 2799/PUN/2024[2012-13]Status: DisposedITAT Pune18 Jun 2025AY 2012-13
For Appellant: Shri Abhay Shastri & Jasraj SutarFor Respondent: Shri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

Dharmbhaskar Rashtrasant Shripachlegavkar Maharj Pratishtan, Pune vs. Exemption Ward 1(2), Pune

In the result, both the appeals of the assessee in ITA No

ITA 2736/PUN/2024[2011-12]Status: DisposedITAT Pune18 Jun 2025AY 2011-12
For Appellant: Shri Abhay Shastri & Jasraj SutarFor Respondent: Shri Akhilesh Srivastava
Section 11Section 11(1)(d)Section 12Section 12ASection 143(3)Section 147Section 2(24)

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)

Income Tax Officer, Exemption Ward, Tirupati vs. Sri Sri Sri Paramapitha Sri Venkat Ramanachary Guruvu Charitable Trust, Dharmavaram

ITA 188/HYD/2025[2022-23]Status: DisposedITAT Hyderabad06 May 2025AY 2022-23

Bench: Us:

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

Somani Charitable Trust, Gwalior vs. Income Tax Officer, Exemption Ward, Gwalior

The appeals of the assessee stand allowed in above terms

ITA 224/AGR/2024[2012-13]Status: DisposedITAT Agra16 Apr 2025AY 2012-13

Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh

Section 11Section 119(2)(b)Section 12Section 12ASection 12A(2)Section 250(6)

Magadi Planning Authority, Ramnagar vs. Income Tax Officer, Ward-1, Ramnagar

ITA 1056/BANG/2024[2016-17]Status: DisposedITAT Bangalore22 Jan 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Dinesh Kumar Joshi, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 10(20)Section 11Section 12ASection 13(8)Section 147Section 148Section 2(13)Section 2(15)Section 260A

Bhartiya Aadarsh Shikshan Samiti, Mandsaur vs. Deputy Commissioner of Income Tax (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 319/IND/2024[2017-18]Status: DisposedITAT Indore27 Dec 2024AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri B.M. Biyaniassessment Year: 2017-18 Bhartiya Aadarsh Deputy Commissioner Of Shikshan Samiti, Income-Tax (Exemption), Manas Bhawan, Bhopal बनाम/ Sanjit Road, Vs. Mandsaur (Assessee/Appellant) (Revenue/Respondent) Pan: Aabab2693N Assessee By Shri Apurva Mehta, C.A. & Shri Rajesh Mehta, Ca & Ld. Ar Revenue By Shri K. Bala Murali Krishna, Sr. Dr Date Of Hearing 04.12.2024 Date Of Pronouncement 27.12.2024

Section 11Section 12ASection 144

Shiva Educational Society, Bilaspur, Himachal Pradesh vs. Deputy Commissioner of Income Tax (Exemptions) Circle, Chandigarh, DCIT(Exemptions), Circle, Fifth Floor, Cr Building, Sector Seventeen

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

ITA 679/CHANDI/2024[2010-11]Status: DisposedITAT Chandigarh14 Nov 2024AY 2010-11

Bench: Shri Sanjay Gargआयकरअपीलसं./I.T.A. No. 679/Chd/2024 िनधा"रणवष" / Assessment Year : 2010-11 Shiva Educational Society, बनाम Deputy Commissioner Of Bilaspur, Abdhanighar Po & Income Tax (Exemptions) Tehsil Ghumarwin Distt. Circle, Chandigarh, Bilaspur, Himachal Pradesh Dcit (Exemptions), Circle, Chandigarh, Fifth Floor, Cr Building, Sector 17, Chandigarh "ायीलेखासं./Pan No: Aagts 3724B अपीलाथ"/Appellant ""थ"/Respondent

For Appellant: Shri. B.M. Monga, Adv. &For Respondent: Dr. Ranjeet Kaur, Sr. D.R
Section 11Section 12ASection 12A(2)