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Section 12AA

Section 12AA of Income-Tax Act, 1961 deals with Procedure for Registration of a Charitable Trust or institution

Latest Articles


Section 12,12A, 12AA, 12AB: Analysis, Registration Procedure, Exemption & FAQs

Income Tax : Understand the income of trusts or institutions, including registration, exemptions, and FAQs. Learn about Sections 12A, 12AA, and...

June 7, 2024 1347 Views 0 comment Print

Understanding Section 43B(h) | Impact on MSME Payments

Income Tax : Understand the impact of Section 43B(h) on businesses: Learn about deductions for MSME payments and the importance of timely payme...

April 2, 2024 11148 Views 3 comments Print

Eligibility and process of Registration of Charitable Trust in India

Income Tax : Learn the eligibility criteria and step-by-step process for registering a charitable trust in India. Discover the significance, ad...

March 18, 2024 2823 Views 0 comment Print

Assessment of Charitable and Religious Trusts and Institutions

Income Tax : Analyzing the complexities of non-profit sectors globally, this guide on Assessment of Charitable and Religious Trusts and Institu...

February 2, 2024 8589 Views 0 comment Print

Section 115TD(3) of Income Tax Act Nightmare for Charitable Trusts

Income Tax : Explore the implications of Income Tax Act's Section 115TD(3) introduced by the Finance Act 2022 on charitable trusts. Learn about...

December 17, 2023 6729 Views 0 comment Print


Latest News


Request to relax confusion created in new registration regime for charitable organizations

Income Tax : Karnataka State Chartered Accountants Association made a representation on 31.10.2022 to Minister of Finance Smt. Nirmala Sitharam...

November 3, 2022 7050 Views 1 comment Print

CAG report on Income Tax Exemptions to Charitable Trusts & Institutions

Income Tax : CAG noticed ineffective monitoring of accumulation of income and its utilization, ineffective monitoring of receipts and utilizati...

August 9, 2022 1434 Views 0 comment Print

Representation on Issues in Registration of Charitable institutions due to order of CITs

Income Tax : BCAS representation in regard to the conditions set out in various orders of registration granted to Charitable institutions in re...

December 1, 2021 5229 Views 0 comment Print

Improper drastic changes in Income tax provisions relating to Trusts/NGOs

Income Tax : CA Shailesh R Ghedia president of BJP Professional Cell, Mumbai has written a letter to Honorable Finance Minister, Smt. Nirmala S...

April 30, 2021 9186 Views 1 comment Print

Deferment for Approval/ Registration of Charitable Trusts & Exempt Institutions

Income Tax : Deferrement of Procedure for Approval/ Registration/Notifications of certain entities U/s 10(23C), 12AA, 35 & 80G of Incom...

May 9, 2020 9555 Views 1 comment Print


Latest Judiciary


Temporary donations to other charitable entities did not violate spirit of Section 11

Income Tax : Delhi High Court allows exemptions on temporary donations by one charitable trust to another. Understand the implications and full...

June 13, 2024 363 Views 0 comment Print

ITAT Directs Re-adjudication for Trust Registration Rejection Due to Gujarati to English Name Translation Mismatch

Income Tax : Explore the detailed analysis of the ITAT Ahmedabad order regarding the rejection of registration of Parul University Alumni Assoc...

June 7, 2024 198 Views 0 comment Print

ITAT Condoned 852-Day Delay in Appeal filing by Ramji Mandir Trust

Income Tax : ITAT Ahmedabad condoned an 852-day delay in appeal filing by Ramji Mandir Trust due to lack of knowledge and ignorance, emphasizin...

June 5, 2024 846 Views 0 comment Print

ITAT Upholds Cancellation of Registration for Trust Building Leasing Income

Income Tax : ITAT Pune upheld the cancellation of Golden Charitable Trust's registration, citing commercial activity from leasing property. Rea...

May 23, 2024 1869 Views 0 comment Print

Claim of application of income for charitable purpose u/s 11 & 12 cannot be denied on mere technicalities

Income Tax : Delve into the case of Asha Modern Educational Society challenging the denial of income application for charitable purpose under S...

March 20, 2024 498 Views 0 comment Print


Latest Notifications


Clarification regarding Form No 10AC issued till the date of this Circular

Income Tax : PCIT or CIT can examine if there is any specified violation by the trust or institution registered or provisionally registered und...

June 3, 2022 16095 Views 0 comment Print

CBDT notifies New Income Tax Rules & Forms for Trust & NPOs

Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...

March 26, 2021 126864 Views 1 comment Print

New Procedure for registration, approval U/s.10(23C), 12AA, 35 & 80G deferred

Income Tax : CBDT has decided that the implementation of new procedure for approval/ registration/notification of certain entities shall be def...

May 9, 2020 7215 Views 0 comment Print

Bombay Public Trusts (Second Amendment) Rules, 2019

Income Tax : These rules may be called the Bombay Public Trusts (Second Amendment) Rules, 2019. 2. In rule 1 of the Bombay Public Trusts Rules,...

May 15, 2019 71310 Views 5 comments Print

Time allowed for filing of return of income by Trust claiming exemption

Income Tax : Thus, for a trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11 shall inter-alia file its return of inco...

April 23, 2019 29418 Views 3 comments Print


Registration u/s 12AA cannot be denied questioning profit motive

May 8, 2016 2761 Views 2 comments Print

HC held that while disposing off an application for registration u/s 12AA , the CIT is required only to verify the geniuses of the trust’s activity so as to ensure that the same matches with the objects stated in the trust deed.

S.12AA Deemed Registration if dept not respond within 6 Month

March 31, 2016 2080 Views 0 comment Print

The short issue is with regard to the deemed registration of an application under Section 12AA of the Income Tax Act. The High Court has taken the view that once an application is made under the said provision and in case the same is not responded to within six months

S. 12AA Deemed registration effective after 6 month from application

February 25, 2016 2404 Views 0 comment Print

Registration of the application under Section 12AA of the Income Tax Act in the case of the assessee shall take effect from 24.08.2003 i.e. post 6 months from the date of application for registration.

No charity in initial years cannot be sole basis for trust registration denial

February 9, 2016 918 Views 0 comment Print

As per section 12AA, the commissioner has to satisfy himself about the objectives of the Trust and genuineness of its activities and for such purpose he has the power to call for such documents or information from the assessee as he thinks necessary.

Registration u/s 12AA not to be denied to a trust not having any formal deed of trust, even oral deed may suffice

December 19, 2015 4444 Views 0 comment Print

ITAT Delhi held In the case of Tsurphu Labrang vs. DIT (Exemptions) that Rule 17A itself provides that it is not necessary that the Institution/Trust should be established under an instrument. The Rule 17A does not prescribe that in case the Institution/Trust

Mere non-intimation of amendments in Trust Deed cannot lead to cancellation of registration

November 27, 2015 5380 Views 0 comment Print

Issue- The Assessing Officer has denied the exemption under section 11/12 to the assessee on the ground that the objects of the assessee Trust have been amended after the grant of Registration under section 12A of the Act without getting itself re-registered

Proviso to section 12A(2) is to be construed as retrospective in operation

November 13, 2015 14977 Views 0 comment Print

since the only reason for denial of exemption u/s 11 was absence of registration u/s 12AA (which was granted to assessee society on 29.10.2010 with effect from 1.4.2010) for the relevant assessment years and on no other ground

Registration U/s. 12AA/ 80G cannot be denied by examining issues which are relevant for assessments

November 12, 2015 2667 Views 0 comment Print

Hari Om Sewa Dal Vs. CIT(Exemptions)-ITAT Delhi- We find from the order of the Commissioner of Income Tax (Exemptions) that the registration under Section 12AA of the Act was denied to the appellant society solely on the ground that the appellant society had been claiming

Registration u/s 12AA cannot be denied to partly religious & partly charitable trust

November 7, 2015 832 Views 0 comment Print

ITAT Bangalore held in Sri Maramma Temple Seva Trust Vs CIT that even if the objective of an organization was both religious and charitable then also registration u/s 12AA could not be denied on the basis that registration could only be granted either to wholly religious

CBDT to CIT(E)- Pass order U/s. 12AA within prescribed time or face action

November 6, 2015 617 Views 0 comment Print

Instruction No. 16/2015 Sub-section (2) of Section 12AA of the Income-tax Act 1961 prescribes that every order granting or refusing registration under clause (b) of sub-section (I) of that Section shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) or clause (aa) of the sub-section (1) thereof. Thus while processing the application u/s 12AA of the Act, the time limit of six months has to be adhered to by the Commissioner of Income Tax (Exemptions). However, it has been brought to the notice of the Board that the said time limit has not been observed in some cases.

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