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)

Sacho Satram Tira Thdham Trust, Nagpur vs. Commissioner of Income Tad, (Exemption), Pune

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

ITA 42/NAG/2022[2020-21]Status: DisposedITAT Nagpur15 Jul 2022AY 2020-21

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.42/Nag/2022 Assessment Year. : 2020-2021) Sacho Satram Tirathdham Trust Vs Cit (Exemption), Pune Flat No.204, Jaidev Apartment, Katol Road, Gondwana Sqtr., Byramji Town, Nagpur-440013 Pan No. : Aaxts 8747 B (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri K.P.Dewani, Advocate िाजस्व की ओर से /Revenue By : Shri Pyush Kolhe, Cit सुनवाई की तािीख / Date Of Hearing : 27/04/2022 घोषणा की तािीख/Date Of Pronouncement : 15/07/2022 आदेश / O R D E R Per Arun Khodpia, Am: This Appeal Filed By The Assessee Is Made Against The Order Passed By The Cit(Exemption), Pune, Dated 24.09.2020, For The Assessment Year 2020-2021. 2. At The Outset, On Perusal Of The Appeal Record, We Found That The Appeal Of The Assessee Is Barred By 498 Days. In This Regard, Ld. Ar Has Filed An Application For Condonation Of Delay Which Has Been Received By The Registry On 26.04.2022 Along With The Judgment Of The Hon’Ble Supreme Court In Suo Motu Writ Petition (C) No.3 Of 2020, Dated 20.01.2022. In The Said Application, The Assessee Has Stated As Under :- 1. It Is Respectfully Submitted That Assessee Has Filed An Appeal Before Hon'Ble Itat On 05/04/2022 For Asstt. Year 2020-21 Bearing

For Appellant: Shri K.P.Dewani, AdvocateFor Respondent: Shri Pyush Kolhe, CIT
Section 11Section 12ASection 12A(1)(ac)Section 12A(2)

Janjati Mahila Vikas Sansthan, Sawai Madhopur vs. Income Tax Officer, Exemption, Kota

ITA 277/JPR/2021[2018-19]Status: DisposedITAT Jaipur22 Jun 2022AY 2018-19
For Appellant: Sh. Neeraj Jain, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 11Section 11(1)(a)Section 12ASection 12A(2)

Janjati Mahila Vikas Sansthan, Sawai Madhopur vs. Income Tax Officer, Exemption, Kota

ITA 276/JPR/2021[2017-18]Status: DisposedITAT Jaipur22 Jun 2022AY 2017-18
For Appellant: Sh. Neeraj Jain, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 11Section 11(1)(a)Section 12ASection 12A(2)

Janjati Mahila Vikas Sansthan, Sawai Madhopur vs. Income Tax Officer, Exemption, Kota

ITA 275/JPR/2021[2016-17]Status: DisposedITAT Jaipur22 Jun 2022AY 2016-17
For Appellant: Sh. Neeraj Jain, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 11Section 11(1)(a)Section 12ASection 12A(2)

Setu, Ahmednagar vs. Income-Tax Officer, (Exemptions), Ward -1, Nashik

Appeals are allowed for statistical purposes in above terms

ITA 2210/PUN/2017[2004-05]Status: DisposedITAT Pune06 May 2022AY 2004-05

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

Setu, Ahmednagar vs. Income-Tax Officer, (Exemptions), Ward -1, Nashik

Appeals are allowed for statistical purposes in above terms

ITA 2209/PUN/2017[2003-04]Status: DisposedITAT Pune06 May 2022AY 2003-04

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

Setu, Ahmednagar vs. Income-Tax Officer, (Exemptions), Ward -1, Nashik

Appeals are allowed for statistical purposes in above terms

ITA 2212/PUN/2017[2006-07]Status: DisposedITAT Pune06 May 2022AY 2006-07

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

Setu, Ahmednagar vs. Income-Tax Officer, (Exemptions), Ward -1, Nashik

Appeals are allowed for statistical purposes in above terms

ITA 2211/PUN/2017[2005-06]Status: DisposedITAT Pune06 May 2022AY 2005-06

Bench: Shri S.S. Godara & Dr. Dipak P. Ripote

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 11Section 12ASection 12A(2)Section 143(3)Section 147

ITO, (Exemptions) Ward-2(1), Durgapur vs. Priscilla Vaz Trust, Durgapur

In the result, the appeal of the Revenue is hereby dismissed

ITA 71/KOL/2022[2015-16]Status: DisposedITAT Kolkata31 Mar 2022AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.71/Kol/2022 Assessment Year: 2015-16 Ito(Exemption), Ward-2(1), Durgapur...............……........……...…..….. Appellant Vs. Priscilla Vaz Trust…………........ .........................................……….…… Respondent 125, S.B. Gorai Road, Asansol-713304 [Pan: Aactp6275C] Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 31, 2022 Date Of Pronouncing The Order : March 31, 2022

Section 12ASection 12A(2)Section 143(1)Section 154Section 250Section 251

St. Francis De Sales Church Trust, Navi Mumbai vs. ACIT -9 (CPC), Banglore

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

ITA 1996/MUM/2020[2013-14]Status: DisposedITAT Mumbai28 Mar 2022AY 2013-14

Bench: Shri Kuldip Singh() & Shri Gagan Goyal ()

Section 11Section 12ASection 138Section 143(1)

C.R.Anand Educational Trust, Madurai vs. ITO, Exemption, Madurai

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

ITA 2802/CHNY/2019[2009-10]Status: DisposedITAT Chennai22 Feb 2022AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.2802/Chny/2019 (धििाारण वर्ा / Assessment Year : 2009-10) C.R. Anand Educational Trust, V Ito, Exemption, Madurai. No. 34, Ganeshapuram, S K. Pudur, Madurai – 625 007. Pan No. : Aabtc1675J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee By : Shri S. Sankaralingam, Cit (Rtd) & Shri B. Gopalakrishnan, Advocate Ar िाजस्व की ओर से /Revenue By : Shri G. Johnson, Addl. Cit Dr सुिवाई की तािीख / Date Of Hearing : 15/02/2022 घोषणा की तािीख/Date Of Pronouncement : 22/02/2022 आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri S. Sankaralingam, CIT (Rtd) and ShriFor Respondent: Shri G. Johnson, Addl. CIT
Section 1Section 11Section 12ASection 12A(2)

Sansthan Shree Eknath Maharaj Vishwastha Mandal, Aurangabad vs. Income-Tax Officer, Exemption, Aurangabad

In the result, the appeal is allowed for statistical purposes

ITA 288/PUN/2020[2016-17]Status: DisposedITAT Pune03 Feb 2022AY 2016-17

Bench: Shri R.S. Syalनिर्धारण वषा / Assessment Year : 2016-17 Sansthan Shree Eknath Maharaj Vs. Ito Vishwastha Mandal (Exemption), At Post Paithan, Tal. Paithan, Aurangabad Dist. Aurangabad Pan : Aacts2993L Appellant Respondent Assessee By Shri Prasad S Bhandari Revenue By Shri M.G. Jasnani Date Of Hearing 02-02-2022 Date Of Pronouncement 03-02-2022

Section 11Section 12ASection 12A(2)Section 143(2)Section 156Section 3

Kamaraj Educational Trust, Krishnagiri vs. ITO Exemption Ward, Salem

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

ITA 2598/CHNY/2018[2013-14]Status: DisposedITAT Chennai18 Jan 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Smt. R. Anita, Addl. CIT
Section 10Section 12A(2)Section 143(3)

Distt. Red Cross Society, Faridabad vs. ITO (E), Faridabad

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

ITA 964/DEL/2020[2015-16]Status: DisposedITAT Delhi18 Nov 2021AY 2015-16

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 11Section 124(3)(b)Section 12ASection 12A(2)Section 142(1)Section 143(3)Section 148

Distt Red Cross Society, Faridabad vs. ITO, Exemption, Haryana

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

ITA 963/DEL/2020[2010-11]Status: DisposedITAT Delhi18 Nov 2021AY 2010-11

Bench: Shri O.P. Kant & Ms. Suchitra Kamble[Through Video Conferencing]

Section 11Section 124(3)(b)Section 12ASection 12A(2)Section 142(1)Section 143(3)Section 148

Ess Kay Foundation, Jaipur vs. CIT(E), Jaipur

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

ITA 304/JPR/2020[2020-21]Status: DisposedITAT Jaipur01 Mar 2021AY 2020-21
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri Amrish Bedi (CIT) a
Section 12ASection 12A(2)Section 13(8)Section 2(15)Section 80G

Ess Kay Foundation, Jaipur vs. CIT (E), Jaipur

In the result, the ld. CIT(E) is directed to grant registration u/s 12AA effective from A

ITA 303/JPR/2020[2020-21]Status: DisposedITAT Jaipur01 Mar 2021AY 2020-21
For Appellant: Shri Rajeev Sogani (C.A.)For Respondent: Shri Amrish Bedi (CIT) a
Section 12ASection 12A(2)Section 13(8)Section 2(15)Section 80G

M/S. Sadia Educational & Charitable Trust, Shimoga vs. The Deputy Commissioner of Income Tax, Shimoga

ITA 1370/BANG/2016[2010-11]Status: DisposedITAT Bangalore29 May 2020AY 2010-11

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Manjeet Singh, Addl. CIT (DR)(ITAT), Bengaluru
Section 10Section 11Section 12ASection 148

M/S. Sadia Educational & Charitable Trust, Shimoga vs. The Deputy Commissioner of Income Tax, Shimoga

ITA 1369/BANG/2016[2009-10]Status: DisposedITAT Bangalore29 May 2020AY 2009-10

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Manjeet Singh, Addl. CIT (DR)(ITAT), Bengaluru
Section 10Section 11Section 12ASection 148

M/S. Sadia Educational & Charitable Trust, Shimoga vs. The Addl., Commissioner of Income Tax, Shimoga

ITA 1368/BANG/2016[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Manjeet Singh, Addl. CIT (DR)(ITAT), Bengaluru
Section 10Section 11Section 12ASection 148