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

Rajkunwar Bahuudeshiya Sevabhavi Sanstha, Jalna vs. CIT (E), Pune

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

ITA 1468/PUN/2024[-]Status: DisposedITAT Pune30 Apr 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1468/Pun/2024 Rajkunwar Bahuuddeshiya Vs. Cit, Exemption, Pune. Sevabhavi Sanstha, Yashwant Nagar, Ambad Road, Jalna- 431203. Pan : Aactr4529B Appellant Respondent Assessee By : Shri Shubham N. Rathi Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 21.04.2025 : Date Of Pronouncement 30.04.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.01.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is A Delay Of 110 Days In Filing Of The Present Appeal. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Along With An Affidavit. We Are Satisfied With The Explanation Of The Assessee That He Was Prevented By Reasonable Cause For Not Filing The Present Appeal Within Prescribed Time Limit. Ld. Dr Raised No Serious Objection To The Condonation Request

For Appellant: Shri Shubham N. RathiFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 12A(1)(as)Section 36ASection 36A(3)

National Education Society Sillod, Sillod vs. CIT(Exemption), Pune

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

ITA 2245/PUN/2024[2025-26]Status: DisposedITAT Pune25 Apr 2025AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2245 & 2149/Pun/2024

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G(5)

National Education Society Sillod, Sillod vs. CIT(Exemption) Pune, Pune

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

ITA 2149/PUN/2024[2025-26]Status: DisposedITAT Pune25 Apr 2025AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2245 & 2149/Pun/2024

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 80G(5)

Baramati Vipassana Samiti, Baramati vs. CIT, Exemptions, Pune

In the result, appeal of the assessee in ITA No

ITA 2643/PUN/2024[2025-26]Status: DisposedITAT Pune03 Apr 2025AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2642 & 2643/Pun/2024 िनधा"रण वष" / Assessment Year: 2025-26 Baramati Vipassana Samiti, V The Commissioner Of Ward-I, 62000736, Chiman S Income Tax, Exemption, Shah Mala, Baramati, Pune. Maharashtra – 413102. Pan: Aaetb7354C Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Chandra Vijay – Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 03/04/2025 आदेश/ Order Per Dr. Manish Borad, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A & 80G(5) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

Section 12ASection 36ASection 80GSection 80G(5)

Baramati Vipassana Samiti, Baramati vs. CIT, Exemption, Pune

In the result, appeal of the assessee in ITA No

ITA 2642/PUN/2024[2025-26]Status: DisposedITAT Pune03 Apr 2025AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2642 & 2643/Pun/2024 िनधा"रण वष" / Assessment Year: 2025-26 Baramati Vipassana Samiti, V The Commissioner Of Ward-I, 62000736, Chiman S Income Tax, Exemption, Shah Mala, Baramati, Pune. Maharashtra – 413102. Pan: Aaetb7354C Appellant/ Assessee Respondent / Revenue Assessee By Shri Rajendra Agiwal – Ar Revenue By Shri Chandra Vijay – Cit(Dr) Date Of Hearing 23/01/2025 Date Of Pronouncement 03/04/2025 आदेश/ Order Per Dr. Manish Borad, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A & 80G(5) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

Section 12ASection 36ASection 80GSection 80G(5)

Saileela Foundation Trust, Natal vs. Commissioner of Income-Tax (Exemption), Pune

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

ITA 459/PUN/2024[2023-24]Status: DisposedITAT Pune10 Mar 2025AY 2023-24

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

For Appellant: Shri Poojan MehtaFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 36ASection 36A(3)

Late. Mamasaheb Mohol Vidya Vikas Mandal, Puneq vs. CIT Exemption, Pune

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

ITA 2027/PUN/2024[-]Status: DisposedITAT Pune03 Mar 2025

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

For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36ASection 36A(3)

Late Shri Harishchandra Nathuji Kothmire Education Trust, Thane vs. CIT Exemption Pune, Pune

ITA 2867/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Aug 2024AY 2022-23

Bench: Shri Amarjit Singh, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: NoneFor Respondent: Shri Solgy Jose T. Kottaram, CIT, DR
Section 12ASection 12A(1)(ac)Section 36A

Prerana Samajik Sanskrutik Bahuddeshiya Shikshan Sanstha, Gadchiroli vs. The Commissioner of Income Tax (Exemptions), Pune

In the result, appeal filed by the assessee is allowed

ITA 376/NAG/2023[00-00]Status: DisposedITAT Nagpur09 Jul 2024

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Milind Bhusari a/wFor Respondent: Shri Kailash C. Kanojiya
Section 12ASection 12A(1)(ac)Section 36Section 36A

Commissioner of Trade and Taxes, Delhi vs. Jaycon Infrastructure Pvt. Ltd

C.A. No.-015608-015608 - 2017Supreme Court04 Oct 2017

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE HON'BLE MR. JUSTICE NAVIN SINHA

Section 107