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        Case ID :
        Income Tax

        Explanation to section 185(1) of the Income-tax Act, 1961-Filing of Form No.12A in the case of coparcener of HUF being a partner in a firm-Clarification regarding

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        Benamidar status of coparcener clarified: no obligation to file Form 12A when HUF coparcener is partner. The Board states that a coparcener of an HUF, even when acting as a partner in a firm on behalf of the HUF, cannot be regarded as a benamidar of the HUF within the meaning of the Explanation; consequently there is no obligation to file Form No.12A in such cases.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Benamidar status of coparcener clarified: no obligation to file Form 12A when HUF coparcener is partner.

                                The Board states that a coparcener of an HUF, even when acting as a partner in a firm on behalf of the HUF, cannot be regarded as a benamidar of the HUF within the meaning of the Explanation; consequently there is no obligation to file Form No.12A in such cases.


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