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“Section 12(1)(ac)(ii)”

Section References (mined)Section 12Section 12(1)(ac)(ii)16 judgments

The decision most relied on for Section 12(1)(ac)(ii) is Welham Boys' School Society v. CBDT (285 ITR 74), cited in 36 judgments on BharatTax.

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

Welham Boys' School Society v. CBDT
285 ITR 74 · 2006 · High Court
36
citing judgments

An order passed by the CIT under Section 12A of the Income Tax Act is quasi-judicial. Until October 1, 2004, there was no express provision in the Act for the CIT to cancel a registration certificate once granted.

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

A.D. Eductional Society, Faridabad vs. CIT Exemption, Chandigarh

The appeals stand allowed for statistical purposes

ITA 1692/CHANDI/2025[NA]Status: DisposedITAT Chandigarh24 Feb 2026

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1691/Chandi/2025 & 2. आयकर अपील सं. / Ita No.1692/Chandi/2025 M/S A.D. Educational Society Cit (Exemptions) C/O R.S. Poonia (Ca) Sector-17E बनाम/ Vs. D-82B, Siwad Area, Krishna Nagar Chandigarh - 160017 Bapu Nagar, Jaipur-302015 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaa-4089-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajat Chaudhary (Advocate) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application U/S 12(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 03-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 3.2 Of Order Passed By Ld. Cit(E) Rejecting Registration U/S 12A(1)(Ac)(Ii), It Could Be Seen That The Assessee Failed To Supply The Requisite

For Appellant: Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 12(1)(ac)Section 12A(1)(ac)Section 80G(5)(iii)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

A.D. Educational Society, Faridabad vs. CIT Exemption, Chandigarh

The appeals stand allowed for statistical purposes

ITA 1691/CHANDI/2025[NA]Status: DisposedITAT Chandigarh24 Feb 2026

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1691/Chandi/2025 & 2. आयकर अपील सं. / Ita No.1692/Chandi/2025 M/S A.D. Educational Society Cit (Exemptions) C/O R.S. Poonia (Ca) Sector-17E बनाम/ Vs. D-82B, Siwad Area, Krishna Nagar Chandigarh - 160017 Bapu Nagar, Jaipur-302015 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaa-4089-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajat Chaudhary (Advocate) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application U/S 12(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 03-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 3.2 Of Order Passed By Ld. Cit(E) Rejecting Registration U/S 12A(1)(Ac)(Ii), It Could Be Seen That The Assessee Failed To Supply The Requisite

For Appellant: Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 12(1)(ac)Section 12A(1)(ac)Section 80G(5)(iii)

1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT

Nishrin Bookwala Memorial Cancer Aid Trust, Mumbai vs. Income Tax Officer (Exemption) 2(1), Mumbai

In the result, both the appeals of the assessee

ITA 7890/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

treat the application of the assessee u/s 12A(1)(ac)(iii) of the Act in place of section 12(1)(ac(ii) of the Act Act in place of section 12(1)(ac(ii) of the Act for consider considering the same on merit and pass order in accordance with ... therefore, it chose the available option in the dro chose the available option in the dropdown menu of pdown menu of choosing section 12(1)(ac)(ii) of the Act choosing section 12(1)(ac)(ii) of the Act, knowingly knowingly that it was a wrong section but to meet

Nishrin Bookwala Memorial Cancer Aid Trust, Mumbai vs. Income Tax Officer (Exemption) 2(1), Mumbai

In the result, both the appeals of the assessee

ITA 7889/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

treat the application of the assessee u/s 12A(1)(ac)(iii) of the Act in place of section 12(1)(ac(ii) of the Act Act in place of section 12(1)(ac(ii) of the Act for consider considering the same on merit and pass order in accordance with ... therefore, it chose the available option in the dro chose the available option in the dropdown menu of pdown menu of choosing section 12(1)(ac)(ii) of the Act choosing section 12(1)(ac)(ii) of the Act, knowingly knowingly that it was a wrong section but to meet

Crescent Star Trust, Thanjavur vs. CIT, Exemptions, Chennai

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

ITA 2440/CHNY/2025[-]Status: DisposedITAT Chennai25 Nov 2025

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2440/Chny/2025

For Appellant: Shri G. Taran, AdvocateFor Respondent: Ms. E.Pavuna Sundari, CIT
Section 12(1)(ac)Section 12A

आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी यस यस िव"ने

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

Shree Panchadaiva Trust, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 2414/MUM/2024[2023-24]Status: DisposedITAT Mumbai23 Sept 2024AY 2023-24

Bench: Shri Amarjit Singh, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

For Appellant: Ms. Kinjal BhutaFor Respondent: Ms. Madhu Malati Ghosh (CIT/DR)
Section 12A

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

Navalar-Sezhiyan Foundation AOP-Trust, Chennai vs. CIT (Exemptions), Chennai

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

ITA 940/CHNY/2024[-]Status: DisposedITAT Chennai26 Jun 2024

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 940/Chny/2024 Commissioner Of Income Tax Navalar – Sezhiyan V. (Exemptions), Foundation, Chennai. Vit University, Katpadi To Thiruvalam Road, Vellore – 632 014. [Pan: Aadtn-3315-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Karunakaran, Advocate ""यथ" क" ओर से/Respondent By : Shri. V. Nandakumar, Cit सुनवाई की तारीख/Date Of Hearing : 24.06.2024 घोषणा की तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

आयकर अपीलीय अिधकरण, ‘बी ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार िग"र

Navkarya Projects Private Limited, Chennai vs. Joint Commissioner of Income Tax, Chennai

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

ITA 1651/CHNY/2023[2012-2013]Status: DisposedITAT Chennai26 Jun 2024AY 2012-2013

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 940/Chny/2024 Commissioner Of Income Tax Navalar – Sezhiyan V. (Exemptions), Foundation, Chennai. Vit University, Katpadi To Thiruvalam Road, Vellore – 632 014. [Pan: Aadtn-3315-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Karunakaran, Advocate ""यथ" क" ओर से/Respondent By : Shri. V. Nandakumar, Cit सुनवाई की तारीख/Date Of Hearing : 24.06.2024 घोषणा की तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

आयकर अपीलीय अिधकरण, ‘बी ’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी मनु कुमार िग"र

Sri Lakshmi Narayana Perumal Seva Trust, Chennai vs. CIT-Exemptions, Chennai

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

ITA 500/CHNY/2024[-]Status: DisposedITAT Chennai25 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य

Vellore Institute of Technology Chennai Trust, Chennai vs. CIT(Exemptions), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 878/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 80G(5)Section 80G(5)(i)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य

Vellore Institute of Technology Chennai Trust, Chennai vs. CIT(Exemptions), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 877/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 80G(5)Section 80G(5)(i)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य

Vellore Institute of Technology Chennai Trust, Vellore vs. CIT(Exemptions), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 876/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 80G(5)Section 80G(5)(i)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य

Vellore Institute of Technology Chennai Trust, Vellore vs. CIT(Exemptions), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 875/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 80G(5)Section 80G(5)(i)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य

Navalar-Sezhiyan Foundation AOP-Trust, Vellore vs. CIT(Exemptions), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 874/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 80G(5)Section 80G(5)(i)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य

Sri La Sri Sivanandha Mouna Swamigal Trust, Vellore vs. CIT(Exemptions), Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 873/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 80G(5)Section 80G(5)(i)

आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य