Section 12AA(4) of the Income Tax Act

The decision most relied on for Section 12AA(4) is DIT(E) v. Meenakshi Amma Endowment Trust (354 ITR 219), cited in 26 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 12AA(4)

DIT(E) v. Meenakshi Amma Endowment Trust
354 ITR 219 · 2013 · High Court
26
citing judgments

Authorities cannot reject an application for registration under section 12A or recognition under section 80G solely on the ground of absence of activities when the trust has approached for registration within a reasonable time after its formation. The objects of the trust must be examined.

DIT (Exemption) v. Karnataka Badminton Association
378 ITR 700 · 2015 · High Court
13
citing judgments

Registration under Section 12A cannot be cancelled solely on grounds that were or could have been considered at the time of granting registration. The benefit of Section 12A registration is not available if the assessee's case falls under the first proviso to Section 2(15).

Lilavati Kirtilal Mehta Medical Trust v. Commissioner of Income Tax (central)-l, Mumbai
108 Taxmann.com 272 · 2019 · ITAT
12
citing judgments

Violation of Section 13 provisions does not empower the Commissioner to cancel registration under Section 12AA(3); such violations are grounds for forfeiting exemptions under Sections 11 and 12 during assessment.

CIT(E) v. Maria Social Service Society
408 ITR 462 · High Court
9
citing judgments
Madurai v. Sarvodaya Elakkia Pannai
20 Taxmann.com 546 · 2012 · High Court
6
citing judgments
358 (Delhi Trib), Pr.CIT v. Shri Nathji Giverdhan Nathji Charitable Trust
423 ITR 69 · 2020 · High Court
6
citing judgments
CIT v. Institute Management Committee of Industrial Training Institute
393 ITR 161 · 2017 · High Court
5
citing judgments
Director of Income Tax (Exemption) v. Karnataka Badminton Association
80 Taxmann.com 138 · 2017 · High Court
5
citing judgments
Commissioner of Income Tax (Exemption) v. Mayapur Dham Pilgrim and Visitors Trust
138 Taxmann.com 502 · 2022 · High Court
4
citing judgments
Commissioner of Income Tax (Exemption) v. Sanskriti Sagar
140 Taxmann.com 233 · 2022 · High Court
4
citing judgments

Judgments on Section 12AA(4)

Srsl Charitable Trust, Udaipur vs. CIT(E), Jaipur

In the result, appeal of the assessee is allowed

ITA 58/JODH/2020[2019-20]Status: DisposedITAT Jodhpur01 Feb 2021AY 2019-20

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsrsl Charitable Trust, Vs. C.I.T.(E) Srsl House, Pulla Bhuwana Jaipur. Road, National Highway No. 8, Udaipur. Pan No. Aaats 3819 F Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 02/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Activities Carried Out By The Assessee Are Not Genuinely Charitable & Also Not Carried Out In Accordance With The Objects Of The Trust. 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Making Various Incorrect & Irrelevant Observations Particularly Holding That Rental Income Received From Letting Out The Properties Stated To Be Acquired For The Purpose Of Providing Educational Services To The Students Is An Activity Of Commercial In Nature Hit

Section 12ASection 133ASection 2(15)

M/S Wholesale Cloth Merchant, Kota vs. Pr. Commissioner of Income Tax (Central), Rajasthan, Jaipur

In the result, appeal of the assessee is allowed

ITA 688/JPR/2019[0]Status: DisposedITAT Jaipur06 Jan 2021

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

For Appellant: Shri Siddarth Ranka &For Respondent: Shri Ambrish Bedi (CIT-DR)
Section 12ASection 133ASection 271F

Mandir Shri Goverdhan Nath Ji, Jhalawar vs. Commissioner of Income Tax (Exeption), Jaipur

In the result, the appeal filed by the assessee is allowed for Statistical purposes with no order as to cost

ITA 996/JPR/2019[0]Status: DisposedITAT Jaipur23 Jan 2020
For Appellant: Shri Vinod Gupta, CAFor Respondent: Shri Kalika Singh, CIT-DR
Section 11Section 12ASection 13(1)Section 13(1)(a)Section 2(15)

Lilavati Kirtilal Mehta Medical Trust, Mumbai vs. CIT -Cen (I), Mumbai

In the result, the appeal is allowed, as above

ITA 2827/MUM/2014[]Status: DisposedITAT Mumbai12 Jun 2019

Bench: Shri G S Pannu, Vice- & Shri Sandeep Gosainassessment Year : - Lilavati Kirtilal Mehta Medical Trust, Cit (Central)-I, A-79I, Bandra Reclamation, Mumbai Vs. Bandra (W), Mumbai 400 050. Pan Aaatl1398Q (Appellant) (Respondent)

For Appellant: S/Shri F V Irani, Vijay Mehta & Dinesh KanabarFor Respondent: Shri Anadi Varma
Section 11Section 11(5)Section 12ASection 13Section 13(2)(c)

The Commissioner of Income Tax (Exemptions), Chandigarh vs. The Rural Education & Women Welfare Society, S.A.S. Nagar (PAN: Aadat0585B)

ITA/422/2017HC Punjab & Haryana22 Oct 2018
Section 12ASection 260A

Audit Bureau of Circulations, Mumbai vs. CIT (E), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 2809/MUM/2016[]Status: DisposedITAT Mumbai08 Nov 2017

Bench: Shri G.S.Pannu & Shri Amarjit Singhaudit Bureau Of Circulations, Wakefield House, 4Th Floor, Sprott Road, Ballard Estate, Mumbai 400 001 Pan :Aaata 4410F ...... Appellant Vs. Commissioner Of Income Tax (Exemptions) R.No.616, 6Th Floor, Piramal Chambers, Mumbai 400 012 ..... Respondent Appellant By : Shri Sunil Nahta Respondent By : Shri R.P.Meena Date Of Hearing : 16/08/2017 Date Of Pronouncement : 08/11/2017

For Appellant: Shri Sunil NahtaFor Respondent: Shri R.P.Meena
Section 12ASection 2(15)Section 25

M/S Bhutoria Memorial Trust, Kolkata vs. CIT(Exemptions), Kolkata

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

ITA 834/KOL/2016[]Status: DisposedITAT Kolkata26 Apr 2017

Bench: Shri N.V. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.834/Kol/2016 ("नधा"रण वष" / Assessment Year :N.A.) M/S Bhutoria Memorial Trust Vs. Commissioner Of Income 8A Lindsay Street, Tax (Exemption), 10B- Middleton Row, 6Th Floor, Kolkata-700087 Kolkata-700071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatb 5481G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri V.N. Purohit, Fca राज"व क" ओर से /Revenue By : Shri G. Mallikarjuna, Cit- (Dr) सुनवाई क" तार"ख / Date Of Hearing : 05/04/2017 घोषणा क" तार"ख/Date Of Pronouncement 26/04/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Ld. Commissioner Of Income Tax (Exemptions) Kolkata, Under Section 80G (5) (Vi) [ Cit (E)/Kol/80G/2015-16/5726 ], Dated 14.03.2016. The Ld Cit( Exemptions) Cancelled The Registration Of The Trust U/S 80G (5) Observing That Assessee`S Trust Registration U/S 12Aa (3) Had Already Been Cancelled. That Is, Since The Registration Of The Trust U/S 12Aa(3) Had Cancelled Therefore, The Assessee Trust Is Not Entitled To Enjoy The Registration U/S 80G (5) Of The Act & Therefore, Ld Cit(Exemptions) Cancelled The Registration With Effect From 01.04.2011. 2. Aggrieved From The Order Of Ld Cit(E), The Assessee Trust Is In Appeal Before Us & Prayed The Bench That Hon`Ble Itat Kolkata In Ita No.537/Kol/2016, Dated 14.09.2016 ( In Assessee`S Trust Own Appeal) Has Granted The Relief To The Assessee Trust & Held The Ld Cit (E) Was 2 M/S Bhutoria Memorial Trust

For Appellant: Shri V.N. Purohit, FCAFor Respondent: Shri G. Mallikarjuna, CIT- (DR)
Section 12ASection 80GSection 80G(5)

Jha Educational Trust, Kolkata vs. CIT(Exemptions), Kolkata

In the result, all the three appeals of assessee are allowed

ITA 931/KOL/2016[]Status: DisposedITAT Kolkata17 Mar 2017

Bench: Shri Waseem Ahmed & Shri Partha Sarathi Chowdhury

Section 10Section 11(1)(d)Section 12ASection 13(1)Section 13(2)Section 133A

M/S. Uttarakhand Uthan Samiti, Dehradun vs. Pr. CIT (Central), Kanpur

In the result, the appeal of the assessee is allowed

ITA 2734/DEL/2015[]Status: DisposedITAT Delhi29 Jul 2016

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm

For Appellant: Sh. K. Sampath & V. Rajakumar, AdvsFor Respondent: Sh. Sunil Chander Sharma, CIT DR
Section 12A