Section 12AA(1)(b) of the Income Tax Act

The decision most relied on for Section 12AA(1)(b) is Bureau of Indian Standards v. DGIT (358 ITR 78), cited in 58 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 12AA(1)(b)

Bureau of Indian Standards v. DGIT
358 ITR 78 · 2013 · High Court
58
citing judgments
CIT v. Farida Prime Tannery
259 ITR 342 · High Court
8
citing judgments
DIT v. India Habitat Centre
203 Taxmann 510 · 2011 · High Court
6
citing judgments

Judgments on Section 12AA(1)(b)

Diya Foundation, Delhi vs. CIT Exemption, Delhi

The appeal of the assessee is allowed in above terms for statistical purposes

ITA 7470/DEL/2025[-]Status: DisposedITAT Delhi28 Apr 2026

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhandiya Foundation Commissioner Of Income Prajapat Nagar, Tax (Exemption), Gulmohar Park Road, Vs. Delhi Gautam Nagar, Delhi-110049 Pan: Aaatd4932A (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

Shree Sojitra Kharakuva Shree Khodiyar Mataji Akand Jyoti Trust, Ahmedabad vs. CIT (Exemption), Ahmedabad

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

ITA 1691/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Oct 2025

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : - Shree Sojitra Kharakuva Shree The Cit(Exemption) Khodiyar Mataji Akand Jyoti Vs. Ahmedabad. Trust, D-1, Muktidham Co- Society, Opp: Motera Stadium Motera Road, Sabarmati, Ahmedabad. Pan : Aabts 1714 N (Applicant) (Responent) : Shri Jignesh Karad, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

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

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing."

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

Shakuntlam Bal Vikas Society, Delhi vs. ITO Ward Exemp 2(1), New Delhi

ITA 3506/DEL/2023[2022-2023]Status: DisposedITAT Delhi27 Aug 2024AY 2022-2023

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year: 2022-23

For Appellant: Shri Saurav Rastogi, AdvocateFor Respondent: Shri Anuj Garg, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 143(1)(a)Section 80G

Movement Against Diabetes and Endocrine Disorders, New Delhi vs. CIT (Exemption), New Delhi

Appeal of the assessee stands allowed accordingly

ITA 9397/DEL/2019[2019-20]Status: HeardITAT Delhi16 Feb 2024AY 2019-20

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharatassessment Year: 2019-20

Section 12A

Shree Rushabh Ajit Jain Medical and Charibale Trust, Thane vs. Commissioner of Income Tax (Exemption), Pune

The appeal is allowed for statistical purpose in above terms

ITA 786/PUN/2023[-]Status: DisposedITAT Pune26 Oct 2023

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 786/Pun/2023 Shree Rushabh Ajit Jain Medical & Charitable Trust C/O Shree Kutchi Visa Oswal Deravasi Jain Sangh, Ram Maruti Road, Naupada, Thane(West) – 400602 Pan:Abcts4506L . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr. Rohan Dedia (Virtual)For Respondent: Mr Ajay Kumar Kesari
Section 12ASection 12A(1)(ac)

Kunthunath Religious Trust, New Delhi vs. CIT(E), New Delhi

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

ITA 853/DEL/2021[------]Status: HeardITAT Delhi13 Jul 2023

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: ----

Section 12A

Commissioner of Income Tax vs. M/S D.N.Memorial Trust

ITA/31/2014HC J&K09 May 2023

Bench: The Learned Income Tax Appellate Tribunal, Amritsar In M.A No. 33(Asr)/2013(Arising Out Ita No. 617(Asr)/2011) Who Has Allowed The Appeal Of The Assessee With The Directions To The Department To Grant Registration To The Assessee Applied By The Assessee. 3. Aggrieved Of The Order Dated 31.03.2014 Passed By Income Tax Appellate Tribunal, Amritsar, The Commissioner Of Income Tax, J&K, Jammu Sr. No.3

Section 12Section 12ASection 260A

Veeralayam, Pune vs. Commissioner of Income Tax (Exemption), Pune

ITA 949/PUN/2019[N.A]Status: DisposedITAT Pune31 Oct 2022

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 949/Pun/2019 Veeralayam 1183, C/O Vijayraj Ranka, G.C. Jewellers, Raviwar Peth Pune – 411002 . . . . . . . अपीऱार्थी / Appellant Pan:Aaatv4988N बनाम / V/S. Commissioner Of Income Tax-Exemption, . . . . . . . . प्रत्यर्थी / Respondent Pune द्वारा / Appearances Assessee By : None Revenue By : Shri Sardar Singh Meena सुनवाई की तारीख / Date Of Conclusive Hearing : 03/10/2022 घोषणा की तारीख / Date Of Pronouncement : 03/10/2022 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal The Assessee Litigated The Rejection Of 12A Registration & The Order Of The Commissioner Of Income Tax-Exemption, Pune [For Short “Cit(E)”] Dt. 30/04/2016 Passed U/S 12Aa(1)(B)(Ii) Of The Income-Tax Act, 1961 [For Short “The Act”]

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena
Section 12A

Pragatisheel Chhattisgarh Satnami Samaj, Raipur vs. Commissioner of Income Tax (Exemption), Bhopal

ITA 106/RPR/2018[2017-18]Status: DisposedITAT Raipur21 Sept 2022AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am Aire Ardter H/Ita No.106/Rpr/2018

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri P.K.Mishra, CIT- DR
Section 11Section 12ASection 13Section 13(1)(b)

M/S Trident Institute of Social Sciences, Barnala vs. CIT(Exemption), Chandigarh

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

ITA 29/CHANDI/2021[2020-21]Status: DisposedITAT Chandigarh04 Jan 2022AY 2020-21
For Appellant: Shri Ashwani Kumar,CIT(A) &For Respondent: Shri Sarabjit Singh, CIT
Section 12A

Shri Dharmik Ramlila Samiti, Ghaziabad vs. CIT(Examption), Lucknow

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

ITA 5798/DEL/2017[2017-18]Status: DisposedITAT Delhi20 Jan 2020AY 2017-18

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: Shri J.P. Jain, CAFor Respondent: Ms. Nidhi Srivastava, CIT/DR
Section 10Section 12Section 12ASection 12A(1)

Triune Humane Foundation, Ghaziabad vs. CIT(E), Lucknow

Appeal of the assessee is allowed for statistical purposes

ITA 6584/DEL/2015[]Status: DisposedITAT Delhi21 Dec 2018

Bench: Shri Amit Shukla & Shri Prashant Maharishitriune Humane Foundation, Vs. Cit(E), Plot No. 22, Flat No. Tm-2, Lucknow Ajnara Estate, Shalimar Garden Extn-I, Po Sahibad, Ghaziabad Pan: Aafct1629Q (Appellant) (Respondent)

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri Sanjay Goyal, CIT DR
Section 12Section 12ASection 8

The Nims University Rajasthan, Jaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 545/JPR/2018[2017-18]Status: DisposedITAT Jaipur12 Oct 2018AY 2017-18
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

Indian Medical Trust, Jaipur vs. Principal Commissioner of Income Tax (Central), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 253/JPR/2018[2006-07]Status: DisposedITAT Jaipur12 Oct 2018AY 2006-07
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

Indian Medical Trust, Jaipur vs. Principal Commissioner of Income Tax (Central), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 252/JPR/2018[2006-07]Status: DisposedITAT Jaipur12 Oct 2018AY 2006-07
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

The Nims University Rajasthan, Jaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 736/JPR/2017[2017-18]Status: DisposedITAT Jaipur12 Oct 2018AY 2017-18
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

Rajkiya Snatkotar Mahavidhyalay Vikas Samiti, Churu vs. Commissioner of Income Tax (Exemptions), Jaipur

In the result, appeal of the assessee is allowed

ITA 813/JPR/2017[2017-18]Status: DisposedITAT Jaipur12 Apr 2018AY 2017-18
For Appellant: Shri Nikhilesh Kataria (CA)For Respondent: Shri Varinder Mehta (CIT)
Section 12A

M/S. National Informatics Centre Services Inc., New Delhi vs. DIT (Exemptions), New Delhi

ITA 997/DEL/2014[]Status: DisposedITAT Delhi17 Apr 2017

Bench: Shri I.C. Sudhir & Shri B.P. Jainassessment Years 2013-14 National Informatics Centre Vs. Dit (Exemption) Room No.2602, 26Th Services Inc. Hall No.2 & 3, Nbcc Floor, Block E-2, Tower-15, Bhikaji Cama Pratyakshkar Bhawan, Place, Civic Centre, New Delhi New Delhi Pan: Aaacn 2185J (Appellant) (Respondent) Revenue By : Shri H.K. Chaudhary, Cit- D.R. Assessee(S) By : S/Shri Salil Kapoor, Sumit Lal Chandani & Ananya Kapoor, Advocate. सुनवाई क" तार"ख/Date Of Hearing : 11/04/2017 घोषणा क" तार"ख /Date Of Pronouncement: 17/04/2017 Order Per B.P. Jainthis Appeal Of The Assessee Arises From The Order Of Dit(E), New Delhi Dated 17.12.2013 Passed U/S.12Aa(1)(B) R.W.S. 12A Of The Income Tax Act, 1961. The Assessee Has Raised The Sole Ground Of Appeal As Under: “On The Facts & Circumstances Of The Case, The Learned Director Of Income Tax (Exemption) Has Erred Both On Facts & In Law In Rejecting The Application Of The Assessee For Registration Under Section 12A Of The Income Tax Act, 1961.” 2. The Brief Facts Of The Case As Are Emanating From The Order Of Learned Dit(E) Vide Order Dated 17.12.2013 Which Is Reproduced For The Sake Of Convenience As Under: “The Applicant Filed An Application On 27.06.2013 In Form No.10A Seeking Registration U/S.12A Of The Income Tax Act, 1961. Subsequently, Letter/Notice U/S.12A Of The Act, 1961 Dated 02.08.2013 Was Issued To The Applicant Requiring It 2

For Respondent: Shri H.K. Chaudhary, CIT-
Section 12A

Km Accounting Research Foundation, New Delhi vs. CIT (Exemptions), New Delhi

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 365/DEL/2016[]Status: DisposedITAT Delhi15 Feb 2017

Bench: Shri S.V. Mehrotra & Shri Sudhanshu Srivastavakm Accounting Research Cit (Exemptions), Foundation, New Delhi. 28/20, Lower Ground Floor, Vs. East Patel Nagar, New Delhi. Pan : Aactk 5833 H (Appellant) (Respondent)

For Appellant: Withdrawal ApplicationFor Respondent: Shri S. K. Jain, Sr.DR
Section 12A