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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


Taxation of Charitable & Religious Trusts: A Guide to Sections 11–13 – Part-II

Income Tax : This analysis explains how Parliament designed Sections 11 to 13 to ensure that tax-free income is ultimately used for charitable ...

June 10, 2026 3282 Views 0 comment Print

Tax Treatment of Gifts Received By an Individual or HUF: Rules & Exceptions

Income Tax : This guide explains when gifts received by individuals and HUFs become taxable under the Income-tax Act, including monetary, movab...

June 10, 2026 23502 Views 0 comment Print

Taxation of Charitable & Religious Trusts: A Guide to Sections 11–13 – Part-I

Income Tax : This analysis explains how charitable and religious trusts qualify for exemption under Sections 11 to 13 of the Income-tax Act. It...

June 7, 2026 4914 Views 1 comment Print

Taxability of income of charitable or religious trusts

Income Tax : The document highlights situations where exemptions under Sections 11 and 12 can be withdrawn, including benefits provided to inte...

June 7, 2026 19035 Views 2 comments Print

Consequences of Cancellation of Re‑Registration under Section 12AB – Why Charitable Trusts Cannot Afford to Ignore It

Income Tax : Expanded grounds for cancellation now include legal non-compliance and incorrect disclosures. Trusts must treat accuracy and gover...

January 17, 2026 2469 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 7533 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 2148 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 5712 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 9603 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 10017 Views 1 comment Print


Latest Judiciary


Gross Receipts Cannot Be Taxed if Charitable Expenditure Was Undisputed: ITAT Delhi

Income Tax : The ITAT Delhi held that although failure to file Form 10B disentitled the assessee from claiming exemption under Sections 11 and ...

June 24, 2026 93 Views 0 comment Print

Section 263 Revision Invalid as AO Had Already Examined Key Issues: ITAT Visakhapatnam

Income Tax : The ITAT Visakhapatnam held that the Commissioner cannot invoke Section 263 where the Assessing Officer has already conducted inqu...

June 22, 2026 180 Views 0 comment Print

Section 12AA Registration Benefit Allowed as Assessment Was Pending: ITAT Agra

Income Tax : The ITAT held that registration granted under Section 12AA before completion of assessment entitled the trust to claim exemption f...

June 22, 2026 171 Views 0 comment Print

Wrong Section Used to Deny Depreciation Set-Off; Section 263 Order Quashed

Income Tax : The dispute concerned whether dividend received on capital reduction by a foreign subsidiary could trigger restrictions under Sect...

June 16, 2026 93 Views 0 comment Print

Denial of Section 11 Exemption Doesn’t Trigger Section 115BBE: ITAT Mumbai

Income Tax : The Tribunal held that the special tax regime under Section 115BBE is confined to additions made under Sections 68 to 69D. Additio...

June 13, 2026 237 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 18159 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 131985 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 7548 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 76707 Views 6 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 33069 Views 3 comments Print


Section 12AB Registration Cannot Be Denied for Non-Commencement of Activities: ITAT Chennai

April 24, 2026 591 Views 0 comment Print

The issue was whether a new trust can be denied registration due to lack of activities. The tribunal held that proposed charitable activities must be considered, and non-commencement alone is not a valid ground for rejection.

ITAT Allows Full Salary Deduction Due to Acceptance of 75% Expenditure by Authorities

April 20, 2026 303 Views 0 comment Print

Since most salary payments were accepted, the remaining disallowance was held unjustified. Key takeaway: partial acceptance weakens arbitrary additions.

Skill Development = “Education” – ITAT Allows Sec 11 Exemption to Charitable Trust

April 16, 2026 321 Views 0 comment Print

ITAT Bangalore rules skill development qualifies as education, allowing Sec 11 exemption to charitable trust. Rejects commercial activity view, follows Karnataka HC, and grants full tax relief.

ITAT Disallows Double Exemption & Unutilised Accumulation u/s 11; Revenue Appeal Allowed

April 16, 2026 444 Views 0 comment Print

The issue was whether utilisation of earlier accumulated income qualifies for fresh exemption. The Tribunal held it amounts to double deduction as exemption was already claimed earlier.

ITAT Pune: Interest on Bank Deposits Not Covered by Mutuality; Only Proportionate Expenses Allowed

April 13, 2026 333 Views 0 comment Print

ITAT held that interest earned on bank deposits is taxable and not covered by the principle of mutuality. The ruling confirms that dealings with third parties break mutuality protection.

No Sections 12AB and 80G denial if No Evidence of Community Bias or Non-Genuine Activities

April 10, 2026 501 Views 0 comment Print

The ruling held that incomplete documentation or minor deficiencies cannot be sole grounds for denial of registration. It emphasized that such issues may be examined during assessment proceedings.

ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)

April 6, 2026 771 Views 0 comment Print

ITAT held that vacant unsold flats attract tax on notional rent under house property. The key takeaway is that ownership triggers taxation even without actual rental income.

Vague Penalty Notice Invalid: ITAT Deletes 200% Penalty Under Section 270A

April 3, 2026 573 Views 0 comment Print

The Tribunal ruled that failure to specify underreporting or misreporting in notice invalidates penalty. Proper identification of charge is mandatory for valid proceedings.

Section 12AB & 80G Registration Cannot Be Denied for No Irrevocability Clause: ITAT Mumbai

April 1, 2026 450 Views 0 comment Print

ITAT held that absence of an explicit irrevocability or dissolution clause is not a valid ground to deny registration under Section 12AB. The ruling directs grant of registration and consequential 80G approval.

Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow

March 23, 2026 702 Views 0 comment Print

Retrospective cancellation of registration was held to be invalid as the scheme of Act did not permit cancellation of registration under Section 12AA(3) with retrospective effect in absence of explicit statutory authority.

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