Section 12A(b) of the Income Tax Act

27 judgments on BharatTax turn on Section 12A(b).

Judgments on Section 12A(b)

SACRED HEART CHURCH,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(3), MUMBAI., MUMBAI

In the result, grounds of appeal raised by assessee are allowed for statistical purpose

ITA 449/MUM/2026[2023-24]Status: DisposedITAT Mumbai10 Apr 2026AY 2023-24

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Anurag Tripathi, SR. DR
Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

ROMAN CATHOLIC CHURCH OF ST. JOSEPH ,MUMBAI vs. ITO WARD 2(2), MUMBAI

In the result, the Assessee’s Appeal is allowed, in the above terms

ITA 6930/MUM/2025[2023-24]Status: DisposedITAT Mumbai11 Mar 2026AY 2023-24

Bench: Shri Narender Kumar Choudhryshri Girish Agrawal

For Appellant: Ms. Vasanti Patel, & M.A.GohelFor Respondent: Shri Umashankar Prasad (Ld. CIT
Section 11Section 11(1)(a)Section 12ASection 139(1)Section 143(1)Section 250Section 44A

PATAN EDUCATION SOCIETY,SATARA vs. ITO EXEMPTION 1, PUNE

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

ITA 705/PUN/2025[2017-18]Status: DisposedITAT Pune04 Feb 2026AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.705/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Patan Education Society, Vs. Ito (Exemption)-1, Shikka Mension, Patan S.O., Pune. Patan, Satara- 415206. Pan : Aaatp8412H Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Vinod Pawar Date Of Hearing : 08.01.2026 Date Of Pronouncement : 04.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.01.2025 Passed By Ld. Addl./Jcit(A)-2, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Ld Cit(A) Erred In Sustaining The Order Under Section 143(1) Without Appreciating That The Adjustment Made Was Beyond The Purview Of The Provisions Of Section 143(1).

For Appellant: Shri Prateek Jha &For Respondent: Shri Vinod Pawar
Section 11Section 11(2)(c)Section 12ASection 13(9)Section 139(1)Section 143(1)

PARANTAP CHARITABLE TRUST,VADODARA vs. THE ITO, WARD- EXEMPTION, VADODARA

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

ITA 1697/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad08 Jan 2026AY 2017-18

Bench: Smt. Annapurna Guptaआयकर अपील सं./I.T.A. No. 1697/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2017-18) बनाम Parantap Charitable Trust Income Tax Officer 421, Vraj Siddhi Tower, Ward – Exemption, / Khanderao Market Char Vadodara Vs. Rasta, Rajmahal Road, Vadodara - 390001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aactp0976E (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Rushin Patel, Ar ""यथ" क" ओर से/Respondent By : Smt. Mamta Singh, Sr. Dr 07/01/2026 Date Of Hearing Date Of Pronouncement 08/01/2026 O R D E R The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Hereinafter Referred To As “Nfac”), Delhi (Hereinafter Referred To As “Cit(A)”) Dated 15.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As The “Act”) & Relates To Assessment Year (A.Y.) 2017-18. 2. The Grounds Of Appeal Raised By The Assessee Are As Under:

For Appellant: Shri Rushin Patel, ARFor Respondent: Smt. Mamta Singh, Sr. DR
Section 11Section 139Section 139(4)Section 143(1)Section 154Section 250

THE BOMBAY ST. XAVIERS SOCIETY ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(4), MUMBAI

ITA 1266/MUM/2025[2022-23]Status: DisposedITAT Mumbai12 Dec 2025AY 2022-23

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Vasanti B. PatelFor Respondent: Shri Leyaqat Ali Aafaqui
Section 11Section 11(1)Section 119(2)(b)Section 12ASection 12A(1)(b)Section 143(1)

ST. FRANCIS XAVIER CHURCH,PANVEL vs. INCOME TAX OFFICER (EXEMPTION), THANE

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

ITA 5883/MUM/2025[2024-25]Status: DisposedITAT Mumbai25 Nov 2025AY 2024-25

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2024-25 St. Francis Xavier Church Trust, Income Tax Officer, Plot 379/B, Behind Orion Mall Exemption Ward, Thane & S.T. Depot, Vs. Quershi Mansion, Panvel-410206. Gokhale Road, Pan : Aaets4913N Naupada, Thane-400602. (Appellant) (Respondent) For Assessee : None For Revenue : Smt. B. Brahma Vidya Date Of Hearing : 25-11-2025 Date Of Pronouncement : 25-11-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Addl/Jcit(A)-Agra, Dated 29-07-2025, Pertaining To Assessment Year (Ay) 2024-25, Wherein The Assessee Has Taken The Following Grounds Of Appeal: “1.1. On The Facts & In Circumstances Of The Case & In Law The Learned Commissioner Of Income-Tax (Appeals) [Cit(A)] Erred In Confirming The Denial Of Exemption/Deductions Under Section 11 Of The Act Resorted To By The Centralized Processing Centre [Cpc), Income Tax Department, Bengaluru (The Learned Assessing Officer) While Processing The Return Of Income Under Section 143(1) Of The Act On The Grounds That The Audit Report In Form 10-Bb Was Filed Belatedly, Though With The Return Of Income Which Was Filed Within The Extended Time Limit Under Section 139(1) Of The Act.

For Appellant: NONEFor Respondent: Smt. B. Brahma Vidya
Section 11Section 11(1)(a)Section 11(2)Section 11(6)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)

CHILDREN TOY FOUNDATION ,MUMBAI vs. CIT (EXEMPTION),MUMBAI, MUMBAI

In the result, the appeal of the assessee bearing ITA 1345/Mum/2022 is dismissed

ITA 1345/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Oct 2025AY 2017-18

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: NoneFor Respondent: Shri R.A. Dhyani (CIT-DR)
Section 11Section 12ASection 143(3)Section 263

BALESHWAR NATH EDUCATIONAL SOCIETY,,BHADOHI vs. CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 63/ALLD/2025[2021-22]Status: DisposedITAT Allahabad30 Sept 2025AY 2021-22

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 10Section 143(1)Section 253(3)

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

UTTAR PRADESH CRICKET ASSOCIATION,KANPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

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

ITA 229/LKW/2025[N.A.]Status: DisposedITAT Lucknow28 Aug 2025

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. N.A. Uttar Pradesh Cricket Association, Vs. The Cit (Exemption), E-23, Kamla Nagar Township, Lucknow Nazirabad, Kanpur-208005 Pan:Aaacu7822R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(Exemption), Under Section 12Ab(1)(B)(Ii)(B) Of The Income Tax Act, 1961, Rejecting The Application Moved For Registration Of The Said Society Under Section 12Ab(B) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under: - “01. Because The Cit (Exemptions) Has Erred On Facts & In Law In Rejecting The Application Moved For Registration Under Section 12A(B) Of The Income- Tax Act, 1961, Which Rejection Is Contrary To Facts, Bad In Law, The Registration As Claimed Be Granted. 02. Because The Cit(E) Has Erred On Facts & In Law In Holding That No Response Had Been Filed To His Letter Dated 11.07.2024 Which Is Incorrect, In As Much As, Response Was Filed On 26.07.2024 Vide Letter Dated 25.07.2024 As Such, Rejecting The Application Without Considering The Submission Is Erroneous, Misconceived, The Order Passed Be Set Aside & Registration Claimed Be Granted.

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 12A(1)(ac)Section 154

OM CHARITABLE CHIKITSA SAMITI,GWALIOR vs. CIT APPEALS, DELHI

In the result, appeal is allowed for statistical purposes

ITA 6/AGR/2025[2017-18]Status: DisposedITAT Agra27 Aug 2025AY 2017-18

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

Section 10Section 10(23)Section 10(23)(C)Section 11Section 12ASection 143(2)Section 250

SRI S L DUGAR CHARITABLE TRUST,KOLKATA vs. ITO, WARD 1(3), EXEMPT, , KOLKATA

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

ITA 1006/KOL/2025[2021-2022]Status: DisposedITAT Kolkata25 Aug 2025AY 2021-2022

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

INDIAN MEDICAL ASSOCIATION PUNE BRANCH,SHUKRAWAR PETH vs. DCIT EXEMPTION CIRCLE, PUNE, SWARGATE

In the result, all the 5 appeals filed by the assessee are allowed

ITA 762/PUN/2025[2017-18]Status: DisposedITAT Pune31 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 11Section 12ASection 139(1)Section 143(1)Section 250

THE VEDIC CULTURE CENTRE,DELHI vs. ITO WARD(EXEMPTION)-2(3), DELHI

In the result, the appeal of the assessee is allowed

ITA 780/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Jul 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.780/Del./2025, A.Y. 2022-23 The Vedic Culture Centre Income Tax Officer, 7, Institutional Area Ward (Exemption)-2(3), Lodhi Road, New Delhi-3 Vs. Civic Centre, Minto Road, Pan: Aaatt0811G New Delhi (Appellant) (Respondent) Appellant By Sh. V. Raja Kumar, Advocate Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2022-23 Filed By The Assessee Is Directed Against The Order Dated 24.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, New Delhi [‘Cit(A)’].

For Appellant: d. determining taxable income at Rs.75,60,590/-against NIL return
Section 11Section 12ASection 139(1)Section 143(1)

SHANTI DEVI JAIN MEMORIAL TRUST,MUZAFFARNAGAR vs. INCOME TAX OFFICER (EXEMPTION), GHAZIABAD

ITA 2760/DEL/2023[2009-10]Status: DisposedITAT Delhi16 Jul 2025AY 2009-10

Bench: Ms. Madhumita Royassessment Year: 2009-10

Section 1Section 115BSection 12ASection 143(3)Section 147Section 148Section 2

MADRASA ALFALAH,MUMBAI vs. INCOME TAX EXEMPTION WARD 2(1), MUMBAI

In the result, the appeal of the Assessee is dismissed

ITA 1006/MUM/2025[2021-22]Status: DisposedITAT Mumbai12 Jun 2025AY 2021-22

Bench: Shri Narender Kumar Choudhryassessment Year: 2021-22 M/S. Madrasa Al Falah Addl/ Jcit (A)-3 Flat No. C-404, Raj Nagar Chs

For Appellant: NoneFor Respondent: Shri Kavan Limbasiya, Ld. D.R
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 250

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

ITA 730/JODH/2024[2022-23]Status: DisposedITAT Jodhpur02 Jun 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Karni Dan, Addl. CIT(Sr. D.R)
Section 11Section 12ASection 143(1)

INCOME TAX OFFICER- 23(3)(1), MUMBAI vs. UTI ASSET MANAGEMENT COMPANY LIMITED EMPLOYEES PROVIDENT FUND, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2022/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 May 2025AY 2018-19

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2022/Mum/2025 (निर्धारण वर्ा / Assessment Year :2018-19) Ito, 23(3)(1), Mumbai V/S. Uti Asset Management 5Th Floor, Room No. 525A, बिधम Company Ltd. Employees Piramal Chambers, Parel, Provident Fund Mumbai-400012 5Th Floor Doaa, Uti Tower, Bandra Kurla Complex, Bandra (E), Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatu2391J Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Jayant Bhatt/Shri FaheemFor Respondent: Shri Vivek Perampurna
Section 10Section 10(25)Section 12ASection 143(3)Section 250

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