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)

Maharaja Aggarsain Shiksha Samman Yojna, Thanesar vs. ITO-Ward-1, Kurukshetra

In the result, the appeal of the assessee is hereby allowed

ITA 781/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh14 Nov 2024AY 2018-19

Bench: Shri Sanjay Gargआयकरअपीलसं./I.T.A. No. 781/Chd/2023 िनधा"रणवष" / Assessment Year : 2018-19 Maharaja Aggarsain Shiksha बनाम Income Tax Officer Samman Yojna, Shop No. Ward-1, Kurukshetra 27, 1St Floor, Paras Colony, Tehsil Thanesar Kurukshetra Haryana 136118 "ायीलेखासं./Pan No: Aaetm 1077B अपीलाथ"/Appellant ""थ"/Respondent

For Appellant: Shri. Parikshit Aggarwal, C.AFor Respondent: Dr. Ranjeet Kaur, Sr. D.R
Section 11Section 12ASection 12A(2)

Child Jesus Matric Higher Secondary School, Unnamalaikadai vs. ITO, Exemptions Ward, Tirunelveli

In the result, appeals filed by the assessee are partly allowed for

ITA 2219/CHNY/2024[2016-17]Status: DisposedITAT Chennai14 Nov 2024AY 2016-17
Section 11Section 12ASection 12A(2)Section 143(2)

Child Jesus Matric Higher Secondary School, Chennai vs. ITO, Exemptions Ward, Tirunelveli

In the result, appeals filed by the assessee are partly allowed for

ITA 1398/CHNY/2024[2015-16]Status: DisposedITAT Chennai14 Nov 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 11Section 12ASection 12A(2)Section 143(2)

Maharashtra Nursing Council, Mumbai vs. Depty Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1479/MUM/2024[2017-18]Status: DisposedITAT Mumbai25 Oct 2024AY 2017-18

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

Maharastra Nursing Council, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1478/MUM/2024[2015-16]Status: DisposedITAT Mumbai25 Oct 2024AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

Maharashtra Nursing Council, Mumbai vs. Deputy Commissioner of Income Tax (Exemption) -2(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1477/MUM/2024[2016-17]Status: DisposedITAT Mumbai25 Oct 2024AY 2016-17

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

Maharashtra Nursing Council, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1476/MUM/2024[2014-15]Status: DisposedITAT Mumbai25 Oct 2024AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

Maharashtra Nursing Council, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

ITA 1475/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Oct 2024AY 2013-14

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

Maharashtra Nursing Council, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, all the appeals filed by the assessee are allowed

ITA 1474/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Oct 2024AY 2012-13

Bench: Ms. Kavitha Rajagopal, Jm & Shri Gagan Goyal, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Ankush Kapoor
Section 11Section 11(2)Section 12ASection 12A(2)Section 147Section 250

Barkatullah Vishwavidyalaya, Bhopal vs. ACIT Exemption, Bhopal

ITA 299/IND/2024[2017-18]Status: HeardITAT Indore18 Oct 2024AY 2017-18

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

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

Deputy Commissioner of Income Tax, Exemption, Bhopal vs. Barkatullah Vishwavidyalaya Bhopal, Bhopal

ITA 260/IND/2024[2017-18]Status: HeardITAT Indore18 Oct 2024AY 2017-18

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

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

Barkatullah Vishwavidyalaya, Bhopal vs. ACIT Exemption Bhopal, Bhopal

ITA 241/IND/2024[2011-12]Status: HeardITAT Indore18 Oct 2024AY 2011-12

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

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

Deputy Commissioner of Income Tax, Exemption, Bhopal vs. Barkatullah Vishwavidyalaya Bhopal, Bhopal

ITA 196/IND/2024[2011-12]Status: HeardITAT Indore18 Oct 2024AY 2011-12

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

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

Sree Anjaneya Medical Trust, Kozhikode vs. Assistant Commissioner of Income Tax Circle 2 (1), Kozhikode

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

ITA 205/COCH/2024[2007-08]Status: DisposedITAT Cochin03 Oct 2024AY 2007-08

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Sree Anjaneya Medical Trust Acit, Circle - 2 17/501X-1, Kanchas Building Aayakar Bhavan Opp. Indoor Stadium Mananachira Vs. Rajaji Road, New Bus Stand Kozhikode 673001 Kozhikode 673004 [Pan: Aahts3844B] (Appellant) (Respondent)

For Appellant: Shri Surendranath Rao, CAFor Respondent: Smt. Girly Albert, Sr. D.R
Section 11Section 12Section 12ASection 12A(2)Section 147Section 2

Kaumara Madalayam, Coimbatore vs. Deputy Commissioner of Income Tax (Exemptions), Coimbatore

In the result, the appeal of the assessee is allowed

ITA 680/CHNY/2024[2015-16]Status: DisposedITAT Chennai30 Aug 2024AY 2015-16

Bench: Shri Mahavir Singh & Shri S.R. Raghunathaआयकर अपील सं./Ita No.680/Chny/2024 िनधा:रण वष: /Assessment Year: 2015-16 Kaumara Madalayam, The Dy. Commissioner Of Income Chinnavedampatti Post, Vs. Tax (Exemptions), Coimbatore – 641 049. Coimbatore. [Pan: Aabtk 6034B]. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथG की ओर से/ Assessee By : Shri N.V. Krishnan, Advocate IjथG की ओर से /Revenue By : Shri N. Sanjay Gandhi, Jcit सुनवाई की तारीख/Date Of Hearing : 13.06.2024 घोषणा की तारीख /Date Of Pronouncement : 30.08.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023-24/1059915043(1), Dated 19.01.2024. The Assessment Was Framed By The Dy. Commissioner Of Income Tax (Exemptions), Coimbatore For The Assessment Year 2015-16 U/S.143(3) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’), Vide Order Dated 12.12.2017. :- 2 -: 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 10Section 11Section 12ASection 143(3)Section 6(18)

Sri Vijaya Educational and Cultural Society, Challapalli vs. Income Tax Officer, Ward-1, Machilipatnam

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

ITA 258/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.258/Viz/2024 (िनधा"रण वष" / Assessment Year:2017-18 ) Sri Vijaya Educational & Vs. Income Tax Officer, Cultural Society, Vijayawada Ward-1, Road, Challapalli, Krishna Machilipatnam-521001, District – 521126, Andhra Krishna District, Pradesh. Andhra Pradesh. Pan: Aaias6018H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 4

Pujya Sindhi Panchat, Panvel vs. Income Tax Officer, Exemptions Ward, Thane

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

ITA 735/PUN/2024[2018-19]Status: DisposedITAT Pune24 Jul 2024AY 2018-19

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.735/Pun/2024 "नधा"रण वष" / Assessment Year : 2018-19

For Appellant: Shri Hari KrishanFor Respondent: Shri Sourabh Nayak
Section 1Section 10Section 11Section 12Section 12ASection 12A(2)Section 143(1)Section 143(3)Section 2

Cheyyar Virutcham Educational Trust, Thiruvannamalai, Tamilnadu vs. Commissioner of Income Tax, Nungambakkam Chennai

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

ITA 327/CHNY/2023[---]Status: DisposedITAT Chennai24 Jan 2024

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.327/Chny/2023 Cheyyar Virutcham Educational Trust, Vs. The Assistant Commissioner Of 73, Arani Koot Road, Cheyyar, Income Tax (H.Qrs) Thiruvannamalai, (Exemptions), Tamil Nadu 604 407. Chennai. [Pan:Aabtc8538N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.01.2024 घोषणा की तारीख /Date Of Pronouncement : 24.01.2024

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 12ASection 12A(1)Section 12A(1)(ac)Section 12A(2)Section 154

Maa Bhagwati Charitable Trust, Gautam Budh Nagar vs. ITO (Exemption Ward), Ghaziabad

Appeal are allowed for statistical purposes

ITA 2123/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Dec 2023AY 2016-17

Bench: Shri Kul Bharatassessment Year: 2016-17

Section 11Section 12ASection 12A(2)

The Commissioner of Income Tax (Exemptions), Chandigarh vs. M/S Punjab Heritage and Tourism Promotion Board, Chandigarh

The appeals stand dismissed

ITA/297/2019HC Punjab & Haryana04 Dec 2023
Section 11Section 12ASection 260ASection 271(1)(C)Section 271(1)(c)