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“Section 12(1)(ac)(vi)”

Section References (mined)Section 12Section 12(1)(ac)(vi)42 judgments

The decision most relied on for Section 12(1)(ac)(vi) is Oxford Academy for Career Development v. Chief CIT (315 ITR 382), cited in 37 judgments on BharatTax.

Leading authorities on Section 12(1)(ac)(vi)

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Judgments citing Section 12(1)(ac)(vi)

Shri Visnagar Vanik Samaj Vadodara, Vadodara vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2130/AHD/2024[NA]Status: DisposedITAT Ahmedabad07 May 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year N.A.

For Appellant: Ms. Neeta Ladha, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

The Centre for Applied Social Sciences, Delhi vs. ITO(Exmp) 2.1, Delhi

In the result, the appeal filed by the Appellant is partly allowed for

ITA 4693/DEL/2024[2024-25]Status: DisposedITAT Delhi17 Apr 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrathe Centre For Applied Vs. Ito (Exemption) 2.1 Social Sciences Ward Exemption 2(1), 30-C, Ground Floor, Ram Civic Centre, Nagar Extension, Krishna New Delhi Nagar, Delhi Pan: Aaett5910A

Section 11Section 12(1)(ac)Section 12ASection 12A(1)(b)Section 2(15)

1 The Centre for applied Social Science Vs. ITO IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘C’ NEW

Bardoli Vibhag Gram Vikas Credit Society, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1180/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Shree Ram Kabir Mandir Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1178/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Shree Palwada Kelvani Mandal, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1176/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Pathradia Gram Vikas Mandal Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1174/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Patidar Samaj, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1172/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Bajipura Gram Vikash Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1171/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Shambhubhai Patel Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1169/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Surat Education Society, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1167/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Sardar Vallabhbhai Patel Education Society, Bardoli vs. CIT(Exemtion), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1165/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Sardar Patel Vidya Sankul, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the assessee is dismissed

ITA 1163/SRT/2024[NA]Status: DisposedITAT Surat16 Apr 2025

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethsl.

For Appellant: Shri Akshay Mitish Kumar ModiFor Respondent: Shri Ravi Kant Gupta, CIT-D.R
Section 11Section 12Section 12ASection 12A(1)(ac)

Others Provisions) Act, 2020, i.e. 01.04.2021 they could apply under Sub-clause (vi) of clause (ac) of subsection (1) of Section 12A [Section 12(1)(ac)(vi)] of the Act. In that case, the ld. CIT(Exemption) would grant provisional registration for three years. In those cases, wherein, the institutions

Hajee Osman Mahomed Zubeidabai Endowment, Chennai vs. CIT (Exemption), Chennai

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

ITA 2886/CHNY/2024[2024-25]Status: DisposedITAT Chennai24 Feb 2025AY 2024-25

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No. 2885/Chny/2024 (िनधा"रणवष" / Assessment Year: Nil ) & आयकरअपील सं./ Ita No.2886/Chny/2024 (िनधा"रणवष" / Assessment Year: 2024-2025 ) Hajee Osman Mahomed Vs. The Commissioner Of Income Tax, Zubeidabai Endowment, Exemptions, 29, Hm Centre 3Rd Floor, Chennai Nungambakkam High Road, Chennai 600 034. [Pan:Aacth 9580L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Varadarajan, Cma ""यथ" क" ओर से /Respondent By : Ms E. Pavuna Sundari, Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Varadarajan, CMAFor Respondent: Ms E. Pavuna Sundari, CIT
Section 10Section 11Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार

Hajee Osman Mahomed Zubeidabai Endowment, Chennai vs. CIT (Exemption), Chennai

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

ITA 2885/CHNY/2024[2024-25]Status: DisposedITAT Chennai24 Feb 2025AY 2024-25

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita No. 2885/Chny/2024 (िनधा"रणवष" / Assessment Year: Nil ) & आयकरअपील सं./ Ita No.2886/Chny/2024 (िनधा"रणवष" / Assessment Year: 2024-2025 ) Hajee Osman Mahomed Vs. The Commissioner Of Income Tax, Zubeidabai Endowment, Exemptions, 29, Hm Centre 3Rd Floor, Chennai Nungambakkam High Road, Chennai 600 034. [Pan:Aacth 9580L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Varadarajan, Cma ""यथ" क" ओर से /Respondent By : Ms E. Pavuna Sundari, Cit. सुनवाई क" तार"ख/Date Of Hearing : 06.02.2025 घोषणा क" तार"ख /Date Of Pronouncement : 24.02.2025 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Varadarajan, CMAFor Respondent: Ms E. Pavuna Sundari, CIT
Section 10Section 11Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iv)

आयकर अपीलीय अिधकरण ‘ए’’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार

Karam Agrami Aman Aur Maitri Sanstan, Ranchi vs. CIT(Exemption), Patna

Appeal is allowed for statistical purposes

ITA 505/PAT/2024[2023-24]Status: DisposedITAT Patna13 Feb 2025AY 2023-24

Bench: Hon’Ble Income Tax Appellate Tribunal, Patna Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna For Rejection Of Registration Under Section 12Ab(1)(B)(Iii) Of The Income Tax Act, 1961. 2. The Said Order Of The Ld. Commissioner Of Income Tax (Exemptions), Patna Was Passed & Received On The Same Date By Mail. Therefore, The Appeal Should Have Been Instituted Within 60 Days From Receipt Of Such Order I.E., On Or Before 04.05.2024. I.T.A. No. 505/Pat/2024 Karam Agrami Aman Aur Maitri Sanstan

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH” PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI

Rotary Club of Chennai Gems Charitable Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 2536/CHNY/2024[-]Status: DisposedITAT Chennai21 Jan 2025
Section 10Section 11Section 12(1)Section 12(1)(ac)Section 12ASection 12A(1)

आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL `B' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष

Nisa Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1705/AHD/2024[NA]Status: DisposedITAT Ahmedabad17 Jan 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1704 & 1705/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Nisa Foundation Cit(Exemption) 5 Garden Colony, Ahmedabad Vs. Ahmedabad City, Ellisbridge S.O., Ahmedabad, Gujarat - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcn2922L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. ""यथ" क" ओर से/Respondent By : Shri Abhaythakur, Cit. Dr Date Of Hearing 31/12/2024 17/01/2025 Date Of Pronouncement

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri AbhayThakur, CIT. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

assessee. The Ld. CIT(E) had held that in the absence of any details/corroborative evidences, the fulfillment of condition as mentioned in Section 12(1)(ac)(vi)-Item B had remained unverified. Therefore, he had rejected the application for registration u/s.12A of the Act. 10. On the other hand ... income tax returns for A.Ys. 2021-22, 2022-23 & 2023-24 from which it was evident that the condition as stipulated in Section 12(1)(ac)(vi)-Item B was duly satisfied. A copy of the said letter dated 15.05.2024 filed before the Ld. CIT(E) has been brought

Nisa Foundation, Ahmedabad vs. The CIT (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1704/AHD/2024[NA]Status: DisposedITAT Ahmedabad17 Jan 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1704 & 1705/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Nisa Foundation Cit(Exemption) 5 Garden Colony, Ahmedabad Vs. Ahmedabad City, Ellisbridge S.O., Ahmedabad, Gujarat - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcn2922L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. ""यथ" क" ओर से/Respondent By : Shri Abhaythakur, Cit. Dr Date Of Hearing 31/12/2024 17/01/2025 Date Of Pronouncement

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri AbhayThakur, CIT. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

assessee. The Ld. CIT(E) had held that in the absence of any details/corroborative evidences, the fulfillment of condition as mentioned in Section 12(1)(ac)(vi)-Item B had remained unverified. Therefore, he had rejected the application for registration u/s.12A of the Act. 10. On the other hand ... income tax returns for A.Ys. 2021-22, 2022-23 & 2023-24 from which it was evident that the condition as stipulated in Section 12(1)(ac)(vi)-Item B was duly satisfied. A copy of the said letter dated 15.05.2024 filed before the Ld. CIT(E) has been brought

Shree Swami Samarth Bhakt Seva Sangh, Pune vs. CIT Exemption, Pune

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1413/PUN/2024[2024-25]Status: DisposedITAT Pune06 Dec 2024AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1413/Pun/2024 Shree Swami Samarth Bhakt Vs. Cit(Exemption) Seva Sangh, Pune Peth No.26, Samarth Nagar, Pradhikaran Nigadi, Pune 411 044, Maharashtra Pan : Aacts9069D Appellant Respondent

For Appellant: Shri Siddharth OswalFor Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12A

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

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

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH ‘E', MUMBAI BEFORE SHRI AMARJIT SINGH, HON'BLE ACCOUNTANT MEMBER AND SHRI