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Income-tax Act · Case Law

Section 12A Income Tax Case Law — Trust Registration

Browse 620 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 12A (Trust Registration) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 12A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 12A (showing 300 of 620)

Industrial Infrastructure Development Corporation (Gwalior) M.p. Ltd v. Commissioner Of Income Tax, Gwalior
Supreme Court · 2018 · [2018] 10 S.C.R. 481 · Allowed
Assessee
U.p. Forest Corporation And Anr v. Dy. Commissioner Of Income Tax, Lucknow
Supreme Court · 2007 · [2007] 12 S.C.R. 601 · Dismissed
Revenue
The Commissioner Of Income Tax, Lucknow v. U.p. Forest Corporation
Supreme Court · 1998 · [1998] 2 S.C.R. 22 · Allowed
Revenue
Mr. Sunil Mishra, Advocate v. Principal Commissioner Of Income …. Opposite Parties Tax, Odisha And Others
High Court · 2025 · Other
—
The Commissioner Of Income Tax (Exemption), Room v. Swayam Sidhha Foundation Society, Hn-A-502, Ward
High Court · 2025 · Dismissed
Assessee
Director Of Income Tax Exemptions,Chennai v. Appellant(S
High Court · 2025 · Dismissed
Assessee
Ie Venture Fund I v. Principal Commissioner Of Incometax Delhi 4 & Anr
High Court · 2025 · Allowed
Assessee
Fiitjee Foundation For Education Research And Trainings v. Commissioner Of Income Tax (Exemption
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Tax, Raipur Chhattisgarh v. Chhattisgarh State Cricket Sangh
High Court · 2025 · Allowed
Revenue
Chandok Centre,No.(713) 244, Anna Salai,Chennai – 600 006 v. The Assistant Commissioner Of Income Tax,Company Circle I (3),Chennai
High Court · 2025 · Allowed
Assessee
Itta/90/2008 Of Maheswara Educational Society v. Director Of Income Tax (Exemptions)
High Court · 2025 · Dismissed
Revenue
Wp/17820/2022 Of Smt. Bhawari Bai Ghewarchandji Surana Charitable Trust v. The Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions), Kolkata v. Brajeswari Radharaman Intergenerations Humanitarian Trust Bright
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
—
Wp/109548/2019 Of Basavaraj Gurusiddappa Sindhur v. Income Tax Officer (Tds)
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax (Exemption), Bhopal, Madhya Pradesh v. Aic@36Ince, 3[Rd] Floor, City Centre Mall, Raipur, Chhattisgarh, Pan-Aagaa0318L
High Court · 2024 · Allowed
Revenue
The Commissioner Of Income Tax, Exemption, Bhopal, (M.p v. Shri Sadhumargi Shantkranti Jain, Cg Orisa, C
High Court · 2024 · Dismissed
Assessee
Sri. Magunta Raghava Reddy Charitable Trust,New v. The Commissioner Of Income Tax
High Court · 2024 · Other
—
Ita/524/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/191/2020 Of The Commissioner Of Income-Tax v. M/S Mangalore Urban Development Authority
High Court · 2024 · Other
—
Ita/522/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/518/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Ita/521/2022 Of The Commissioner Of Income Tax v. M/S Kanakapura Planning Authority
High Court · 2024 · Other
—
Pavai Varam Educational Trust v. Central Public Information Officer & Income Tax Officer
High Court · 2024 · Allowed
Assessee
Ita/192/2020 Of The Commissioner Of Income-Tax v. M/S Mangalore Urban Development Authority
High Court · 2024 · Other
—
Commissioner Of Income Tax,Chennai v. Indian Institute Of Engineering Technology
High Court · 2024 · Dismissed
Assessee
Sree Venkateswara Educational Trust v. The Income Tax Officer,Exemptions Ward, Salem
High Court · 2024 · Other
—
M/S.sadras Venkatarama Chetty's Charitiesno v. The Deputy Commissioner Of Income Tax(Exemptions) Ii, Chennai-34
High Court · 2024 · Dismissed
Revenue
Itta/20/2024 Of Sri Mahesh Gurram v. Income Tax Officer
High Court · 2024 · Dismissed
Revenue
Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Circle -3 v. M/S Gian Sagar Education And Charitable Trust
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemption), Kolkata v. Harnarayan Rajdulari Devi Taparia Charitable Trust
High Court · 2024 · Dismissed
Assessee
Wp(C)/16872/2024 Of Pulikkal Medical Foundation v. The Assistant Commissioner Of Income Tax-Tds
High Court · 2024 · Other
—
Principal Commissioner Of Income Tax, Asansol v. Kalyan Educational Society
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions), Kolkata v. Camellia Educare Trust
High Court · 2024 · Allowed
Revenue
Gram Uthan v. Mr. S.c. Mohanty, Sr. Standing Counsel,Income Tax Department
High Court · 2024 · Allowed
Assessee
Centre For Policy Research v. Deputy Commissioner Of Income Tax, Central Circle 14, Delhi & Anr
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions), Kolkata v. M/S. Salt Lake Shiksha Sadan
High Court · 2024 · Dismissed
Assessee
M/S Everest Education Society v. Assistant Commissioner Of Income Tax,Exemption Circle, Aurangabad
High Court · 2024 · Dismissed
Revenue
Oneness Educational And Charitable Trust, Bhubaneswar v. Commissioner Of Income Tax (Exemption), Hyderabad And Another
High Court · 2024 · Allowed
Assessee
Wp(C)/10745/2024 Of The Centre For Management Development v. The Commissioner Of Income-Tax (Exemptions)
High Court · 2024 · Other
—
By Advs.harisankar v. Menonmeera V.menonr.sreejithk.krishnaachyuth Menonparvathy Menonpadmanathan K.v
High Court · 2024 · Dismissed
—
Aroh Foundation v. Commissioner Of Income Tax Exemption & Anr
High Court · 2024 · Other
—
Purti Parab v. Institute Of Banking Personnel [1
High Court · 2024 · Allowed
—
Wp(C)/39143/2023 Of T.j Vinod v. The Commissioner Of Income Tax (Exemptions)
High Court · 2023 · Dismissed
Revenue
Wa(Md)/33/2021 Of The Income Tax Officer v. M/S.the Thanjavur District Central Co-Op. Bank Ltd
High Court · 2023 · Other
—
J.aruna Kalaiselvi v. The Chief Commissioner Of Income Tax (Tds
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. Canara Bank Relief And Welfare
High Court · 2023 · Other
—
Ita/161/2009 Assam Frontier Employees Pension Fund v. Commissioner Of Income Tax-Xi, Kolkata & Anr
High Court · 2023 · Allowed
Assessee
Wp/25241/2023 Of M/S. Chaitanya Memorial Educational Society v. The Commissioner Of Income Tax (Exemption)
High Court · 2023 · Allowed
Assessee
Ma/359/2011 Of Ishan International Educationa v. Chief Commissioner Of Income Tax-I, Patna
High Court · 2023 · Other
—
Itta/293/2014 Of M/S National Academy Of Construction v. Asst. Director Of Income Tax
High Court · 2023 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Jamnalal Bajaj Foundation Through: None
High Court · 2023 · Other
—
Wp(C)/16351/2023 Of Saints Peter And Paul Church v. The Commissioner Of Income Tax (Exemption)
High Court · 2023 · Dismissed
Revenue
Rp/183/2022 Of Commissioner Of Income Tax v. M/S Karnataka Industrial Areas Development Board
High Court · 2023 · Allowed
Revenue
Sanjay Gandhi Memorial Trust v. Commissioner Of Income Tax (Exemption) & Ors
High Court · 2023 · Dismissed
Revenue
Commissioner Of Income Tax (Exemptions) Delhi v. East Point Education Society
High Court · 2023 · Allowed
Revenue
M/S.aurolab Trust v. The Assistant Commissioner Ofincome Tax, Exemptions,Coimbatore
High Court · 2023 · Allowed
Assessee
Wp(C)/12204/2023 Of Az – Harul Uloom Charitable Trust v. The Commissioner Of Income-Tax (Exemption)
High Court · 2023 · Allowed
Assessee
Wp(C)/31520/2022 Of Indian Red Cross Society v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(C)/11036/2023 Of Save A Family Plan (India) v. Deputy Commissioner Of Income Tax (Exemptions)
High Court · 2023 · Other
—
Mr. Rudra Prasad Kar, Advocate v. Principal Chief Commissioner Of Income Tax, Bhubaneswar & Another..……. Opp. Parties
High Court · 2023 · Other
—
Wp/321/2016 Of Framji Dinshaw Petit Parsee Sanatorium v. Income Tax Officer (Exemption) (2) (4) And 2 Ors
High Court · 2023 · Allowed
Assessee
Rvwpet/125/2019 Of Commissioner Of Income Tax(Exemptions) v. M/S.kalinga Relief And Charitable Trust
High Court · 2023 · Other
—
Wp/12479/2022 Of Jawaharlal Nehru Technological University v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Hunger Heroes v. Commissioner Of Income Tax (Exemption), Delhi
High Court · 2022 · Other
—
Ita/40/2012 Of Kerala Cricket Association v. The Additional Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S.sri Lakshmi Ammal Educational Trust v. Principal Commissioner Of Income Tax,Central – 2,Chennai – 600 034
High Court · 2022 · Other
—
Wp(C)/34306/2022 Of Carmelite Medical Centre v. The Commissioner Of Income-Tax
High Court · 2022 · Other
—
Wp(C)/31513/2022 Of Carmelite Convent Ramapuram v. The Commissioner Of Income Tax (Exemptions)
High Court · 2022 · Other
—
Ita/95/2010 Sarala Women Welfare Society v. Director Of Income Tax (Exemption), Kolkata
High Court · 2022 · Other
—
Itta/28/2011 Of Commissioner Of Income Tax-1, Visakhapatnam v. M/S. Cargo Handling Pvt. Workers Pool, Visakhapatnam
High Court · 2022 · Dismissed
Assessee
Itta/12/2011 Of Commissioner Of Income Tax,Vis v. M/S.cargp\O Handling Pvt
High Court · 2022 · Dismissed
Assessee
Itta/14/2017 Of The Commissioner Of Income Tax, Hyd v. Cargo Handling Private Workers Pool, Visakhapatnam
High Court · 2022 · Dismissed
Assessee
Wp(C)/23945/2022 Of The Marthoma Church Educational Society v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Of Environment v. Cit & Ors., 216 Ctr (All) 167. In Thiscase, Follow
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax,Central-1, Kolkata v. Narula Education Trust
High Court · 2022 · Allowed
Revenue
Iapl/35/2022 Of Commissioner Of Income Tax (Exemptions) And Another v. M/S Ghaziabad Development Authority
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Income Tax Puducherry v. M/S. Soorya Educational Trust
High Court · 2022 · Other
—
Itat v. Itat
High Court · 2022 · Allowed
—
Mr. Dharan v. Gauri Gaekwad
High Court · 2022 · Allowed
—
Mr. Gautam Mukherji, Senior Advocate v. Assistant Commissioner Of Income Tax, Circle-2 (1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Wp/861/2015 Of Slum Rehabilitation Authority v. The Dy. Director Of Income Tax-I(2) And 2 Ors
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax (Exemption) Kolkata v. Heard On : 16.02.2022
High Court · 2022 · Dismissed
Assessee
Itat/63/2018 Of Comm Of Income Tax Exemptio0N) v. Balaram Hanumandas Charitable Trust
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society Through None
High Court · 2022 · Dismissed
Assessee
Creative Museum Designers v. Income Tax Officer, Exemptions, Ward-1(1), Kolkata
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax, (Exemptions), Kolkata v. Nawal Kishore Kejriwal Charity Trust
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions), Kolkata v. Vidya Bharati Society For Educational & Scientific Advancement
High Court · 2022 · Allowed
Revenue
Itta/101/2021 Of Principal Commissioner Of Income Tax v. Jawaharlal Nehru Technological University
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax(Exemption), Kolkata v. Sarlaben Bhansali Charities Trust
High Court · 2022 · Allowed
Revenue
v. Additional/Joint/Deputy/Assistant
High Court · 2021 · Allowed
—
Ita/251/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/253/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/279/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/252/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/250/2021 Of The Commissioner Of Income Tax v. M/S Karnataka State Students Welfare Fund
High Court · 2021 · Dismissed
Assessee
Ita/840/2018 Of The Pr Commissoner Of Income Tax (Exemptions) v. M/S St. Joseph's Monastery
High Court · 2021 · Allowed
Revenue
Wp(C)/21524/2021 Of Sree Narayana Dharma Sabha v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Principal Commissioner Of Income Tax v. Servants Of People Society
High Court · 2021 · Dismissed
Assessee
Ita/50/2018 Of Ebenezer International Foundation v. The Asst.commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax (Exemptions) Delhi v. Association Of State Road Transport Undertakings
High Court · 2021 · Dismissed
Assessee
Ita/73/2019 Of Nirmithi Kendra v. The Deputy Commissioner Of Income Tax(Exemptions)
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.sri Vekkaliamman Educational And Charitable Trust
High Court · 2021 · Allowed
Revenue
M/S.s.r.trust v. The Principal Commissioner Of Income Tax Central-2
High Court · 2021 · Other
—
v. The Income Tax Officer,Ward Ii (2),Salem
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax,Coimbatore v. M/S. Coimbatore Masonic Charity Trust
High Court · 2021 · Allowed
Revenue
T.c.a v. Commissioner Of Income Tax,Coimbatore.m/S. Kgisl Trust
High Court · 2021 · Allowed
Assessee
Wp/7110/2008 Of Vellore Institute Of v. Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. In The Light Of The Above Development, The Petitioner Has
High Court · 2021 · Allowed
—
Morbi Plot Jain Tapgachh Sangh v. The Commissioner Of Income Tax ==========================================================
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax, Salem v. Salem Sengunthar Welfare Trust
High Court · 2021 · Other
—
The Commissioner Of Income Tax, Madurai v. Tuticorin Port Trust, Harbour Estate, Tuticorin
High Court · 2021 · Dismissed
Assessee
M/S.soundaram Chokkanathaneducational And Charitable Trust v. The Income Tax Officer,Exemption Ward,Salem
High Court · 2020 · Dismissed
Revenue
Sarvodaya Charitable Trust v. Income Tax Officer (Exemption) ================================================================
High Court · 2020 · Allowed
Assessee
Https://Hcservices.ecourts.gov.in/Hcservices v. The Director Of Income Tax
High Court · 2020 · Allowed
Assessee
Wp(C)/14974/2020 Of Lions Foundations Kerala v. The Commissioner Of Income-Tax
High Court · 2020 · Allowed
Assessee
Ita/3/2017 Of Commissioner Of Income Tax v. M/S Karnataka Industrial Area
High Court · 2020 · Other
—
Ita/205/2016 Of Director Of Income Tax (Exemptions) v. M/S. Karnataka Industrial
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Naroda Enviro Projects Ltd
High Court · 2020 · Dismissed
Assessee
Ita/415/2011 Of The Director Of Income Tax Exemptions v. Iskcon Charities
High Court · 2020 · Dismissed
Assessee
M/S.avvai Village Welfare Society v. The Income Tax Officer,Exemptions Ward
High Court · 2020 · Dismissed
Revenue
Ita/36/2009 Of The Commissioner Of Income Tax v. M/S International Society For Krishna Consciousness
High Court · 2020 · Dismissed
Assessee
Ita/173/2011 Of The Director Of Income Tax v. St. Ann"S Education Society
High Court · 2020 · Other
—
Taxap/862/2013 Of Director Of Income Tax (Exemption) v. N H Kapadia Education Trust
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. United Way Of Baroda
High Court · 2020 · Dismissed
Assessee
Tca/957/2010 Of Commissioner Of Income Tax v. M/S Vasavi Manikandan Hospital
High Court · 2020 · Other
—
Appellant : Commissioner Of Income Tax, Jabalpur v. Respondent : Namra Mahila Avam Bal Kalyan Samiti, Rewa (Mp
High Court · 2020 · Dismissed
Assessee
Cwp/3501/1999 Of Swarankar Sang, Nawanshahr v. Commissioner Of Income Tax, Jalandhar & Anr
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax, Bhopal (M.p v. Krishi Upaj Mandi Samiti, Ashta, District Sehore (M.p
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Gwalior (M.p v. Krishi Upaj Mandi Samiti, Londi, District Chhatarpur (M.p
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax-Ii, Gwalior (M.p v. Krishi Upaj Mandi Samiti, Jatara, District Tikamgarh (M.p
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax, Gwalior (M.p v. Krishi Upaj Mandi Samiti, Harpalpur, District Chhatarpur (M.p
High Court · 2020 · Dismissed
Assessee
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
—
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Shri Panchayati Gaushala Society
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax - Exemption v. Association Of Third Party Administrators
High Court · 2020 · Dismissed
Assessee
Gurudwara Sahib Patti Dhaliwal v. Chief Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Brahmanand Shiksha Prasar Samiti
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax-Ii v. Lal Kamla Trust
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax … v. M/S Maharashi World Peace Trust …
High Court · 2020 · Allowed
Revenue
M/S. Vision Research Foundation v. The Deputy Commissioner Of Income Tax (Exemptions), Chennai Circle, Chennai - 600 034
High Court · 2019 · Other
—
Ita/429/2017 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. Kundan Vidya Mandir Alumni Association, Ludhiana (
High Court · 2019 · Dismissed
Assessee
Wp/24243/2018 Of M/S Sri Devaraj Urs Educational Trust v. The Assistant Commissioner Of Income-Tax
High Court · 2019 · Other
—
Commissioner Of Income Tax-Ii, Jabalpur (M.p v. Krishi Upaj Mandi Samiti, Rewa (M.p
High Court · 2019 · Dismissed
Assessee
Bhopal (M.p v. Krishi Upaj Mandi Samiti, Badora, District Betul (M.p
High Court · 2019 · Dismissed
—
Bhopal (M.p v. Krishi Upaj Mandi Samiti, Raisen, District Raisen (M.p
High Court · 2019 · Dismissed
—
Bhopal (M.p v. Krishi Upaj Mandi Samiti, Pipariya, District Hoshangabad (M.p
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax-Ii, Jabalpur (M.p v. Krishi Upaj Mandi Samiti, Raheli, Distt. Sagar (M.p
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. Bhagwan Shree Laxmi Narain
High Court · 2019 · Dismissed
Assessee
Rp/241/2015 Of M/S.gcda Employees Pension Fund Trust v. The Commissioner Of Income Tax-I,Cochin
High Court · 2019 · Dismissed
Revenue
Wp(C)/8372/2019 Of Indian Institute Of Management v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax, Tamil Nadu-Viii, Madras v. United India Insurance Company Employees Pension Fund
High Court · 2019 · Dismissed
Assessee
Tax v. With The Aforesaid Liberty, The Appeal Filed By The Appellant Standsdismissed
High Court · 2019 · Dismissed
—
The Commissioner Of Income Tax, Chennai v. M/S.rajasthan Rajput Samajchennai, Chennai-3
High Court · 2019 · Dismissed
Assessee
The Tamil Chamber Of Commerce v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2019 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.pentafour Software Employees' Welfare Foundation,Sekar Towers
High Court · 2019 · Allowed
Revenue
Taxap/1053/2018 Of Commissioner Of Income Tax (Exemptions) v. Naroda Enviro Projects Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Bengaluru v. Goa Cricket Asociation, Goa Cricket Academy
High Court · 2019 · Dismissed
Assessee
Wp(C)/8524/2019 Of Payyanur Sree Subrahmanya Swami Temple v. Income Tax Officer
High Court · 2019 · Other
—
Commissioner Of Income Tax (Exemptions v. Shri Ram Nagar Trust
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. John Geevargese
High Court · 2019 · Other
—
End Of Picture Text -----<Br> v. Iilm Foundation
High Court · 2019 · Dismissed
—
The Commissioner Of Income –Tax Exemption v. Construction Industry Development Council
High Court · 2019 · Dismissed
Assessee
Ita/27/2004 Of Commnr.of Income Tax v. Nicco Industries Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions v. The Bombay Presidency Gold Club Ltd
High Court · 2019 · Dismissed
Assessee
Ita/84/2011 Of Comnr.of Income Tax v. O.f.d.co.ltd
High Court · 2019 · Dismissed
Assessee
Ita 197/2019 v. S. Ravindra Bhat, J
High Court · 2019 · Allowed
—
Wp/6992/2019 Of M/S The Abraham Memorial Educational Trust v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Other
—
Ita/171/2014 Of Mahatma Gandhi Charitable Society v. The Commissioner Of Income-Tax
High Court · 2019 · Dismissed
Revenue
Ita/593/2015 Of Commissioner Of Income Tax v. Hubli Dharwad Urban
High Court · 2019 · Dismissed
Assessee
Ita/5020/2012 Of The Belgaum Urban Development Authority v. The Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Ita/70/2006 Of Comnr.of Incometax v. B.b.s.r,Stock Exchan
High Court · 2019 · Dismissed
Assessee
Ita/69/2006 Of Comnr.of Income Tax v. Bbsr Stock Exchange
High Court · 2019 · Dismissed
Assessee
Income Tax -Exemption v. National Internet Exchange Of India
High Court · 2019 · Dismissed
Assessee
Ta/47/2002 Of Commnr.of Income Tax v. Rollex Paints
High Court · 2019 · Dismissed
Assessee
Ita/53/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2019 · Dismissed
Assessee
Ita/44/2013 Of Comnr.of Income Tax v. Sanjeeb Ku.bala
High Court · 2019 · Dismissed
Assessee
Ita/5/2015 Of Commissioner Of Income Tax v. Bikash Ku.agarwal
High Court · 2019 · Dismissed
Assessee
Ita/82/2013 Of Comnr.of Income Tax v. Dinesh Ch.khimji Nan
High Court · 2019 · Dismissed
Assessee
Ita/26/2015 Of Commnr.of Income Tax v. Anamika Sharma
High Court · 2019 · Dismissed
Assessee
Ita/125/2013 Of Comnr.of Income Tax v. Arss Infrastructure
High Court · 2019 · Dismissed
Assessee
Ita/93/2008 Of Commnr. Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/164/2011 Of Comnr.,Of Income Tax v. M/S.om Road Carriers
High Court · 2019 · Dismissed
Assessee
Ita/139/2006 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2019 · Dismissed
Assessee
Ita/73/2006 Of Comnr.of Income Tax v. Barabati Properties
High Court · 2019 · Dismissed
Assessee
Ita/38/2015 Of Principal Commissioner Of Income Tax v. Leela Jain
High Court · 2018 · Dismissed
Assessee
Ita/54/2015 Of Commissioner Of Income Taxtds v. M/S.hcil Adhikaryajv
High Court · 2018 · Dismissed
Assessee
Ita/14/2014 Of Comnr.of Income Tax v. Maa Uttarayani Rolle
High Court · 2018 · Dismissed
Assessee
Ita/23/2015 Of Commnr.of Income Tax v. Ranjit Ku.badajena
High Court · 2018 · Dismissed
Assessee
Ita/9/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/23/2014 Of Commnr.of Income Tax v. Harshad Rai Mehta
High Court · 2018 · Dismissed
Assessee
Ita/111/2013 Of Comnr.of Income Tax v. Pasupati Feeds
High Court · 2018 · Dismissed
Assessee
Ita/3/2014 Of Comnr.of Income Tax v. Orissa Sponge Iron
High Court · 2018 · Dismissed
Assessee
Ita/104/2013 Of Comnr.of Income Tax v. Bharati Parhi
High Court · 2018 · Dismissed
Assessee
Ita/71/2011 Of Commr.of Income Tax v. Sanjay Memorial Inst
High Court · 2018 · Dismissed
Assessee
Ita/57/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/64/2015 Of Commissioner Of Income Tax,Cuttack v. M/S.ram Gopal Agrotech Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/61/2015 Of Principal Commissioner Of Income Tax v. Rabindra Pratap Ray
High Court · 2018 · Dismissed
Assessee
Ita/37/2015 Of Principal Commissioner Of Income Tax v. M/S.ridhi Sidhi Trade And Services Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/108/2013 Of Comnr.of Income Tax v. Babish Prusty
High Court · 2018 · Dismissed
Assessee
Ita/60/2015 Of Principal Commissioner Of Income Tax v. M/S.agarwalla Transport Corpn
High Court · 2018 · Dismissed
Assessee
Ita/116/2013 Of Comnr.of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/15/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/16/2014 Of Commnr.of Income Tax v. Ortel Communication
High Court · 2018 · Dismissed
Assessee
Ita/55/2013 Of Comnr.of Income Tax v. Manoj Ranjan Nayak
High Court · 2018 · Dismissed
Assessee
Ita/10/2014 Of Commnr.of Income Tax v. Sanjay Memorial
High Court · 2018 · Dismissed
Assessee
Ita/34/2015 Of Commissioner Of Income Tax v. Bhaskar Dash
High Court · 2018 · Dismissed
Assessee
Ita/109/2013 Of Comnr.of Income Tax v. Agarwal Transport Co
High Court · 2018 · Dismissed
Assessee
Ita/58/2013 Of Comnr.of Income Tax v. Jagannath Cotton Gin
High Court · 2018 · Dismissed
Assessee
Ita v. Commissioner Of Income Tax, Calcutta] ?_
High Court · 2018 · Dismissed
Revenue
Ita/6/2012 Of Comnr.,Of Income Tax v. Falcon Real Estate
High Court · 2018 · Dismissed
Assessee
Ita/3/2012 Of Comnr.,Of Income Tax v. N.m.lok Kalyan Trust
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax-Exemption, Jaipur, Jaipur v. Jodhpur Jila Maheshwari Samaj
High Court · 2018 · Allowed
Revenue
Ita/19/2018 Of Principal Commissioner Of Incomed Tax-I v. Bhabani Charan Rath
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax-Exemption, Jaipur, Jaipur v. Mata Padmawati Shyamdaya Charitable Trust
High Court · 2018 · Dismissed
Assessee
Ta/39/2002 Of Commnr.of Income Tax v. East Coast Breweries
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax-Exemption, Jaipur, Jaipur v. Of 5) [Ita-170/2018
High Court · 2018 · Dismissed
Assessee
Ita/63/2018 Of Principal Commissioner Of Income Tax-1 v. Aska Co-Operative Central Banbk Ltd
High Court · 2018 · Dismissed
Assessee
Ita/54/2018 Of Commissioner Of Income Tax v. Indo Swedish Rhematology Foundation
High Court · 2018 · Dismissed
Assessee
Ita/24/2017 Of Principal Commissioner Of Income Tax v. M/S.jagannath Construction
High Court · 2018 · Dismissed
Assessee
Ita/7/2018 Of Principal Commissioner Of Income Tax v. Indrani Patnaik
High Court · 2018 · Dismissed
Assessee
Ita/44/2017 Of Principal Commissioner Of Income Tax v. M/S.hcil Adhikarya Arss Jv
High Court · 2018 · Dismissed
Assessee
Ita/63/2017 Of Principal Commissioner Of Income Tax v. Arss Infrastructure
High Court · 2018 · Dismissed
Assessee
Ita/55/2017 Of Principal Commissioner Of Income Tax v. M/S.maa Baghei Construction Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/66/2017 Of Principal, Commissioner Of Income Tax,Bhubaneswar v. Arss Infrastructure Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/64/2017 Of Principal Commissioner Of Income Tax v. Arss Infrastructure
High Court · 2018 · Dismissed
Assessee
The Director Of Income Tax (Exemption)Chennai v. Alumni Club Anna Universityboat Club Road, Chennai
High Court · 2018 · Dismissed
Assessee
Ita/70/2017 Of Principal Commissioner Of Income Tax v. Nilachal Carbometalick Pvt.ltd
High Court · 2018 · Dismissed
Assessee
The Director Of Income Tax (Exemption)Chennai v. Alumni Club Anna Universityboat Club Road, Chennai
High Court · 2018 · Dismissed
Assessee
Ita/75/2017 Of Principal Commissioner Of Income Tax,Ayakar Bhawan v. Neeelachal Gramya Bank
High Court · 2018 · Dismissed
Assessee
Tca/1150/2009 Of The Director Of Income Tax v. Alumni Club Anna University
High Court · 2018 · Dismissed
Assessee
Chennai v. Alumni Club Anna Universityboat Club Road, Chennai
High Court · 2018 · Dismissed
—
Ita/9/2013 Of Comnr.of Income Tax v. Girish Ch.nayak
High Court · 2018 · Dismissed
Assessee
Ita/62/2013 Of Comnr.of Income Tax v. Orissa Mining Corp
High Court · 2018 · Dismissed
Assessee
Ita/40/2013 Of Comnr.of Income Tax v. Kalinga Institute
High Court · 2018 · Dismissed
Assessee
Ita/54/2017 Of Principal Commissioner Of Income Tax v. M/S.idcol,Kalinga Iron Works Ltd
High Court · 2018 · Dismissed
Assessee
Ita/66/2013 Of Comnr.of Income Tax v. Orissa Computer Acad
High Court · 2018 · Dismissed
Assessee
Ita/4/2007 Of Comnr.of Incometax v. Bhbaneswar Club Ltd
High Court · 2018 · Dismissed
Assessee
Ita/71/2013 Of Comnr.of Income Tax v. Achyuta N.bakshi
High Court · 2018 · Dismissed
Assessee
Director Of Income Tax (Exemptions) Chennai v. Vijayapuram Chatram Trust Mahalakshmi Mansion, I Floor
High Court · 2018 · Dismissed
Assessee
Ita/102/2013 Of Comnr.of Income Tax v. B.b.c.c.co-Op.bank
High Court · 2018 · Dismissed
Assessee
Ita/121/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
High Court · 2018 · Dismissed
Assessee
Ita/41/2013 Of Comnr.of Income Tax v. Kalinga Reliefandchari
High Court · 2018 · Dismissed
Assessee
Ita/102/2012 Of Comnr.,Of Income Tax v. Sri Durga Condev Pvt
High Court · 2018 · Dismissed
Assessee
Ita/180/2010 Of D R Ranka Charitable Trust v. The Director Of Income Tax
High Court · 2018 · Other
—
Ita/12/2014 Of Commnr.of Income Tax v. Meraj Yusha
High Court · 2018 · Dismissed
Assessee
Ita/22/2016 Of Principal Commnr.lf Income Tax v. M/S.falcon Real Estates Pvt.ltd
High Court · 2018 · Dismissed
Assessee
Ita/98/2012 Of Comnr.,Of Income Tax v. Kalinga Mining Corpo
High Court · 2018 · Dismissed
Assessee
Ita/78/2011 Of Comnr.of Income Tax v. K.z.k.developers
High Court · 2018 · Dismissed
Assessee
Ita/75/2006 Of Comnr.of Income Tax v. Motilal Ray
High Court · 2018 · Dismissed
Assessee
Ita/89/2008 Of Commnr.of Income Tax v. Mangalam Timber
High Court · 2018 · Dismissed
Assessee
Ita/91/2008 Of Commnr. Income Tax v. I.d.c.orissa Ltd
High Court · 2018 · Dismissed
Assessee
Ita/10/2015 Of Commissioner Of Income Tax v. M/S.orissa Power Generation Corpn.ltd
High Court · 2018 · Dismissed
Assessee
Ita/55/2015 Of Principal Commissioner Of Income Tax v. Indrani Pattnaik
High Court · 2018 · Dismissed
Assessee
Ita/112/2005 Of Commnr.of Income Tax v. M/S.l.n.exports
High Court · 2018 · Dismissed
Assessee
Ita/33/2012 Of Comnr.,Of Income Tax v. Nasib Singh
High Court · 2018 · Dismissed
Assessee
Ita/83/2012 Of Comnr.of Income Tax v. Orissa Computer Acad
High Court · 2018 · Dismissed
Assessee
Ita/21/2012 Of Comnr.,Of Income Tax v. Diwan Chand Garg
High Court · 2018 · Dismissed
Assessee
Ita/15/2007 Of Comnr.of Income Tax v. Nishamani Sahu
High Court · 2018 · Dismissed
Assessee
Ita/1/2007 Of Comnr.of Incometax v. E.ch.krishnamurty
High Court · 2018 · Dismissed
Assessee
Ita/21/2007 Of Comnr.of Incometax v. Ancha Enterprises
High Court · 2018 · Dismissed
Assessee
Ita/60/2011 Of Comm.of Income Tax v. Maruti Estateindp
High Court · 2018 · Dismissed
Assessee
Ita/76/2006 Of Comnr.of Income Tax v. D.d.builders Ltd
High Court · 2018 · Dismissed
Assessee
Ita/25/2007 Of Comnr.of Incometax v. Nalco
High Court · 2018 · Dismissed
Assessee
Ita/52/2006 Of Comnr.of Incometax v. Orissa Order Supplie
High Court · 2018 · Dismissed
Assessee
Ita/126/2011 Of Comnr.,Of Income Tax v. Karunakar Mohanty
High Court · 2018 · Dismissed
Assessee
Ita/96/2005 Of Commnr.of Income Tax v. Asha Devi Agrawal
High Court · 2018 · Dismissed
Assessee
Ita/168/2011 Of Comnr.,Of Income Tax v. Orissa Mining Co.ltd
High Court · 2018 · Dismissed
Assessee
Ita/245/2004 Of Comnr.of Incometax v. D.d.builder P.ltd
High Court · 2018 · Dismissed
Assessee
Ita/124/2011 Of Comnr.,Of Income Tax v. Basanti Mohanty
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Ambala Public Educational Society, Ambala
High Court · 2018 · Allowed
Revenue
M/S The Improvement Trust Khanna v. Commissioner Of Income Tax, Ludhiana-Ii And Another
High Court · 2018 · Allowed
Assessee
Ta/13/2001 Of Comnr.of Income Tax v. Sushil Kumar Sethia
High Court · 2018 · Dismissed
Assessee
Ta/11/2001 Of Comnr. Of Income Tax v. Sidhartha Palo
High Court · 2018 · Dismissed
Assessee
Ta/4/2001 Of Commnr.of Income Tax v. M/S.jagannath Pmtrs
High Court · 2018 · Dismissed
Assessee
Ta/7/2002 Of Commnr.of Income Tax v. Orissa Stevedors
High Court · 2018 · Dismissed
Assessee
Ta/16/2001 Of Comnr.of Income Tax v. Smt.sadhana Dalmia
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Uddan Ek Meetha Sapna Society, Gurgaon
High Court · 2018 · Dismissed
Assessee
Ita/148/2016 Of The Commissioner Of Income Tax (Tds) v. Eurotech Maritime Academy Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Ita/155/2011 Of Comnr.,Of Income Tax v. Vidya Jyoti Trust
High Court · 2018 · Dismissed
Assessee
Ita/69/2012 Of Comnr.of Income Tax v. S.j.charitable Trust
High Court · 2018 · Dismissed
Assessee
Ita/138/2012 Of Comnr.of Income Tax v. Vidya Jyoti Trust
High Court · 2018 · Dismissed
Assessee
Ita/78/2006 Of Comnr.of Income Tax v. Roland Institute
High Court · 2018 · Dismissed
Assessee
Ita/93/2012 Of Comnr.,Of Income Tax v. Brethren In Christ C
High Court · 2018 · Dismissed
Assessee
Ita/68/2012 Of Comnr.of Income Tax v. S.j.charitable Trust
High Court · 2018 · Dismissed
Assessee
The Commissioner Of Income Tax - Exemption v. Society For Indian Automobile Manufactures
High Court · 2018 · Dismissed
Assessee
Ita/51/2013 Of Comnr.of Income Tax v. Niranjan Pati
High Court · 2018 · Dismissed
Assessee
Ita/63/2013 Of Comnr.of Income Tax v. Dr.bhabani C.rath
High Court · 2018 · Dismissed
Assessee
Ita/61/2013 Of Comnr.of Income Tax v. Kamalakanta Engineer
High Court · 2018 · Dismissed
Assessee
Ita/48/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/76/2013 Of Comnr.of Income Tax v. Orissa State Neverag
High Court · 2018 · Dismissed
Assessee
Ita/38/2013 Of Comnr.of Income Tax v. M/S.kasi Salesandservi
High Court · 2018 · Dismissed
Assessee
Ita/45/2013 Of Comnr.of Income Tax v. College Of Managemen
High Court · 2018 · Dismissed
Assessee
Ita/46/2013 Of Comnr.of Income Tax v. Nilagiri Engineering
High Court · 2018 · Dismissed
Assessee
Ita/100/2013 Of Comnr.of Income Tax v. Kalyan Sarkar
High Court · 2018 · Dismissed
Assessee

Key issues litigated under Section 12A

Section 12A case law — FAQs

What does Section 12A of the Income-tax Act deal with?
Section 12A relates to Trust Registration. This page collects 620 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 12A.
How many case laws are available on Section 12A?
EaseValue has indexed 620 income-tax judgments citing Section 12A — each with parties, citation, court, year, outcome and the full order text.
How can Section 12A judgments help my case?
They show how courts have decided Section 12A disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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