Section 36A of the Income Tax Act

The decision most relied on for Section 36A is Hardayal Charitable & Educational Trust v. CIT-2, Agra (32 Taxmann.com 341), cited in 14 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 36A

Hardayal Charitable & Educational Trust v. CIT-2, Agra
32 Taxmann.com 341 · 2013 · High Court
14
citing judgments

If a trust or institution has not yet started its charitable activities, the requirement for registration should be deemed complied with. The registering authority should be satisfied with the genuineness of its intended activities.

Indian Medical Trust v. Pr. CIT(Central)Jaipur
99 Taxmann.com 273 · 2018 · ITAT
9
citing judgments
CIT(Exemption) v. Reham Foundation LKO
418 ITR 205 · 2019 · High Court
6
citing judgments
384 (P & H) (HC); Shri Gian Ganga Vocational & Educational Society v. CIT
143 ITD 297 · ITAT
4
citing judgments
Rights to Education Act, CIT(E) v. Kids-R-Kids International Education & Social Welfare Trust
99 Taxmann.com 384 · 2018 · Reported
4
citing judgments
341/214 Taxman 655 (All.) (HC), DIT v. Foundation of Ophthalmic and Optometry Research Education Centre
25 Taxmann.com 376 · 2012 · High Court
3
citing judgments
Shri Krishna Education & Welfare Trust v. CIT
27 SOT 331 · 2009 · ITAT
3
citing judgments

Judgments on Section 36A

Akshaysewa Bahuuddeshiya Samajik Sanstha, Chandrapur vs. CIT Exemption, Pune

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

ITA 32/NAG/2026[--]Status: DisposedITAT Nagpur19 Jun 2026

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roy

For Appellant: Shri Sanjay Thakar, Adv. & ShriFor Respondent: Shri Pankaj Kumar, CIT DR
Section 36ASection 80G(5)

Akshaysewa Bahuuddeshiya Samajik Sanstha, Chandrapur vs. CIT Exemption, Pune

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

ITA 31/NAG/2026[--]Status: DisposedITAT Nagpur19 Jun 2026

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roy

For Appellant: Shri Sanjay Thakar, Adv. & ShriFor Respondent: Shri Pankaj Kumar, CIT DR
Section 36ASection 80G(5)

Kudaldeshkar Gaud Brahman Sahayog, Mumbai vs. CIT (Exemptions), Pune

In the result, both the matters relating to registration u/s 12AB and 80G are set-aside to the file of the ld CIT(E)

ITA 2426/MUM/2026[2026-27]Status: DisposedITAT Mumbai22 May 2026AY 2026-27

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail & Kudaldeshkar Gaud Brahman Cit (Exemptions), Pune Sahayog Room No 322, 3Rdfloor, Income 38 Kudaldeshkar Bhavan, Rajaji Vs. Tax Office, Pmt Building, Path Lane No 1, Ramnagar, Shankar Seth Road, Pune, Pune, Dombivali, Thane, Thane, Maharashtra, 411037 Maharashtra, 421201. Pan: Aaatk7185J (Appellant) (Respondent) For Assessee : Shri Himanshu Gandhi For Revenue : Shri Ritesh Misra (Cit-Dr) Date Of Hearing : 19.05.2026 Date Of Pronouncement : 22.05.2026 O R D E R Per Vikram Singh Yadav, A.M : These Are Two Appeals Filed By The Assessee Against The Respective Orders Of The Learned Commissioner Of Income Tax (Exemption), Pune [‘Ld.Cit(E)’], Dated Rejecting The Assessee’S Application Seeking Registration U/S. 12Ab(I)(B)(Ii) & U/S. 80G Of The Income Tax Act, 1961 (‘The Act’).

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Ritesh Misra (CIT-DR)
Section 12ASection 12A(1)(ac)Section 36ASection 80G

Kudaldeshkar Gaud Brahman Sahayog, Mumbai vs. CIT (Exemptions), Pune

In the result, both the matters relating to registration u/s 12AB and 80G are set-aside to the file of the ld CIT(E)

ITA 2372/MUM/2026[2026-27]Status: DisposedITAT Mumbai22 May 2026AY 2026-27

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail & Kudaldeshkar Gaud Brahman Cit (Exemptions), Pune Sahayog Room No 322, 3Rdfloor, Income 38 Kudaldeshkar Bhavan, Rajaji Vs. Tax Office, Pmt Building, Path Lane No 1, Ramnagar, Shankar Seth Road, Pune, Pune, Dombivali, Thane, Thane, Maharashtra, 411037 Maharashtra, 421201. Pan: Aaatk7185J (Appellant) (Respondent) For Assessee : Shri Himanshu Gandhi For Revenue : Shri Ritesh Misra (Cit-Dr) Date Of Hearing : 19.05.2026 Date Of Pronouncement : 22.05.2026 O R D E R Per Vikram Singh Yadav, A.M : These Are Two Appeals Filed By The Assessee Against The Respective Orders Of The Learned Commissioner Of Income Tax (Exemption), Pune [‘Ld.Cit(E)’], Dated Rejecting The Assessee’S Application Seeking Registration U/S. 12Ab(I)(B)(Ii) & U/S. 80G Of The Income Tax Act, 1961 (‘The Act’).

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Ritesh Misra (CIT-DR)
Section 12ASection 12A(1)(ac)Section 36ASection 80G

Ganga Education Society, Pune vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal filed by the assessee vide ITA No

ITA 807/PUN/2025[2025-26]Status: DisposedITAT Pune06 May 2026AY 2025-26

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Mukul Kulkarni (virtually)
Section 10Section 12ASection 12A(1)(ac)

Ganga Education Society, Pune vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal filed by the assessee vide ITA No

ITA 775/PUN/2025[2022-23]Status: DisposedITAT Pune06 May 2026AY 2022-23

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

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Mukul Kulkarni (virtually)
Section 10Section 12ASection 12A(1)(ac)

Jagruti Public Charitable Trust, Pune vs. ITO Exemption Ward -1, Pune

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

ITA 1694/PUN/2025[NA]Status: DisposedITAT Pune10 Apr 2026

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

For Appellant: Shri Paras MunotFor Respondent: Shri H. Ananda
Section 11Section 12ASection 12A(1)(ac)Section 36ASection 80G

Hidaya Education Trust, Bhiwandi vs. CIT Exemption Pune, Pune

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

ITA 1142/PUN/2024[2022-23]Status: DisposedITAT Pune16 Dec 2025AY 2022-23

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

Dnyanyogi Foundation Sangli, Sangli vs. CIT- Exemption, Pune

In the result, both the appeals in ITA Nos

ITA 175/PUN/2024[--]Status: DisposedITAT Pune21 Nov 2025
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

Dnyanyogi Foundation Sangli, Sangli vs. CIT-Exemption, Pune

In the result, both the appeals in ITA Nos

ITA 174/PUN/2024[--]Status: DisposedITAT Pune21 Nov 2025
For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

Swa Mohamad Isaq Patel Memorial Education Society, Hingoli vs. Commissioner of Income Tax (Exemptions), Pune

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

ITA 51/PUN/2025[Not Applicable]Status: DisposedITAT Pune29 Oct 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pranav Ashtikar (Virtual)For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 36A

Arham Foundation, Pune vs. CIT (Exemption), Pune

In the result, appeal of the Assessee is allowed

ITA 1585/PUN/2025[2025-26]Status: DisposedITAT Pune29 Oct 2025AY 2025-26
Section 12ASection 33Section 36A

NA vs. Amaj Nirman Bahu Uddeshiy Sanstha, Nandurbarvs.ITO, Exemption Ward- 1(2), Nashik

In the result, both the appeals in ITA Nos

ITA 1350/PUN/2025[2025-26]Status: DisposedITAT Pune30 Sept 2025AY 2025-26
For Appellant: Shri Piyush BafnaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

NA vs. Amaj Nirman Bahu Uddeshiy Sanstha, Nandurbarvs.ITO, Exemption Ward- 1(2), Nashik

In the result, both the appeals in ITA Nos

ITA 1349/PUN/2025[2025-06]Status: DisposedITAT Pune30 Sept 2025AY 2025-06
For Appellant: Shri Piyush BafnaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

Shri Narshinha Mandir Trust, Nashik vs. CIT (Exemp), Pune

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

ITA 948/PUN/2025[2025-26]Status: DisposedITAT Pune31 Jul 2025AY 2025-26

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Narshinha Mandir Trust Cit(Exemption), Pune Oppo. Jain Mandir Sinnar, Sinnar, Vs. Nashik – 422013 Pan: Aagts9411F (Appellant) (Respondent) Assessee By : Shri Pramod Shingte Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 31-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R

For Appellant: Shri Pramod ShingteFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10Section 12ASection 36ASection 36A(3)

Dar E Aqram Eductaion Charitable Trust, Pune vs. ITO Exemption Ward 1(2), Pune

In the result, both the appeals in ITA Nos

ITA 739/PUN/2025[2023-24]Status: DisposedITAT Pune31 Jul 2025AY 2023-24

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.738 & 739/Pun/2025 Dar E Arqam Education Charitable Trust, Galli No. 9, Sr. No. 54, Shivneri Nagar, Kondhwa Khurd, Pune-411048 Vs. Ito, Exemption, Ward – 1(2), Pune Pan: Aactd0454F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Piyush Bafna Department By : Shri Amol Khairnar Date Of Hearing : 30-07-2025 Date Of Pronouncement : 31-07-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 18.03.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune (“Cit(E)") Rejecting The Application(S) For Grant Of Registration U/S 12A & Approval U/S 80G Of The Income Tax Act, 1961 (The "Act") Filed On 29.09.2023 & 30.09.2023 Respectively. For The Sake Of Convenience, Both These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. 2. Both The Appeals Have Been Filed With A Delay Of 293 Days Before The Tribunal For Which The Assessee Has Filed An Affidavit Explaining The Reasons For Such Delay. On Perusal Of The Same, We Are Satisfied That The Delay In Filing Of Appeal Is Not Intentional Or Deliberate But Has Occurred For The Reasons Mentioned In The Affidavit. After Hearing Both The Sides, We Are Of The View That The Delay Is Attributable To The Sufficient Cause. We, Therefore, In Light Of The Decisions Of The Hon'Ble Supreme Court In The Case Of Collector, Land Acquisition Vs. Mst. Katiji & Ors. (1987) 167 Itr 471 (Sc) & In The Case Of Inder Singh Vs. The State Of Madhya Pradesh Reported In 2025 Livelaw (Sc) 339, Condone The Said Delay & Proceed To Decide The Appeal. 3. In Ita No.738/Pun/2025, The Assessee Has Challenged The Order Of The Ld. Cit(E) In Rejecting The Application For Registration U/S 12A Of The Act While

For Appellant: Shri Piyush BafnaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G

Ashirwad Seva Samiti, Nashik vs. CIT, Exemption, Pune

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

ITA 106/PUN/2025[-]Status: DisposedITAT Pune31 Jul 2025

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

For Appellant: Shri Sanjeev MuthaFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 12A(1)(ac)Section 13(3)Section 36ASection 80GSection 80G(5)Section 80G(5)(iv)

Akhil Bharatiyha Maheshwari Educational & Charitable Trust, Pune vs. CIT Exemption, Pune

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

ITA 2790/PUN/2024[- NA -]Status: DisposedITAT Pune28 Jul 2025

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

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

Briliants Education Society, Latur vs. CIT Exemption, Pune

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

ITA 568/PUN/2025[2022-23]Status: DisposedITAT Pune30 Jun 2025AY 2022-23

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

For Appellant: Shri Sharad ShahFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

Mulbhut Adhikar Karya Sanstha, Thane vs. CIT (Exemption), Pune

In the result, assessee’s appeal stands allowed

ITA 3189/MUM/2024[2023-24]Status: DisposedITAT Mumbai13 Jun 2025AY 2023-24

Bench: BEFORESHRI VIKRAM SINGH YADAV (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Rohan DedhiaFor Respondent: Shri Uma Shankar Prasad (CIT DR)
Section 12ASection 12A(1)(ac)Section 36ASection 36A(3)