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“Section 12(1)(ac)(i)”

Section References (mined)Section 12Section 12(1)(ac)(i)17 judgments

UNICOM FOUNDATION,JALANDHAR vs. ITO EXEMPTION, JALANDHAR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 605/ASR/2025[2025-26]Status: DisposedITAT Amritsar17 Mar 2026AY 2025-26

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 605 & 29/Asr/2025 Assessment Year: N/A Unicom Foundation, Sco, 4, 1St Vs. Cit (Exemption), Floor, Puda Complex Near Chandigarh. Dainik Bhasker Office, Jalandhar, Punjab. [Pan:-Aaaau8979M] (Respondent) (Appellant) Appellant By Sh. J.S. Bhasin, Adv. Mrs. Namita Pandey, Cit Dr. Respondent By Date Of Hearing 16.03.2026 Date Of Pronouncement 17.03.2026

Section 11Section 12ASection 12A(1)(ac)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

UNI COM FOUNDATION,JALANDHAR vs. CIT (EXEMPTION), CHANDIGARH

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 29/ASR/2025[2024-25]Status: DisposedITAT Amritsar17 Mar 2026AY 2024-25

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 605 & 29/Asr/2025 Assessment Year: N/A Unicom Foundation, Sco, 4, 1St Vs. Cit (Exemption), Floor, Puda Complex Near Chandigarh. Dainik Bhasker Office, Jalandhar, Punjab. [Pan:-Aaaau8979M] (Respondent) (Appellant) Appellant By Sh. J.S. Bhasin, Adv. Mrs. Namita Pandey, Cit Dr. Respondent By Date Of Hearing 16.03.2026 Date Of Pronouncement 17.03.2026

Section 11Section 12ASection 12A(1)(ac)

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

that the Appellant was a trust registered under Section 12A of the Income Tax Act, 1961. ii. that such registration is renewed under Section 12(1)(ac)(i), ITA Nos.2531 & 2535/Chny/2025 :- 7 -: iii. that its income was eligible for exemption under Section 10(23C)(iiiae) of the Income

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

that the Appellant was a trust registered under Section 12A of the Income Tax Act, 1961. ii. that such registration is renewed under Section 12(1)(ac)(i), ITA Nos.2531 & 2535/Chny/2025 :- 7 -: iii. that its income was eligible for exemption under Section 10(23C)(iiiae) of the Income

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

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)

apply for fresh registration under sub-clause (i) of clause (ac) of sub-section (1) of Section 12A of the Act [Section 12(1)(ac)(i)] and as per the relevant provisions of section 12AB of the Act, where such an application is made by such an institution under section ... Sankul & 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

SRI NARAYANASAMY EDUCATIONAL AND CHARITABLE TRUST,TIRUVANNAMALAI vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1331/CHNY/2024[-]Status: DisposedITAT Chennai22 Jul 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
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

THIRU G VARADHARAJULU CHETTIYAR HIGHER SECONDARY SCHOOL MANAGING COMMITTEE,VELLORE vs. CIT, EXEMPTIONS,, CHENNAI

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

ITA 1330/CHNY/2024[-]Status: DisposedITAT Chennai22 Jul 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
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

ITO(E),VADODARA, RACE CIURSE VADODARA vs. TAKSHSHILA FOUNDATION(NGO), KARELIBAUGH, VADODARA

In the result, the Cross Objection filed by the assessee is allowed, whereas the appeal filed by the Revenue is dismissed as infructuous

ITA 118/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad02 Jul 2024AY 2022-23

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokar, Accountnat Member & Co No.8/Ahd/2024 (In Ita No.118/Ahd/2024 – By Assessee) Assessment Year : 2022-23 The Income Tax Officer (E) Takshshila Foundation (Ngo) (Ward) Vs B/15, Suhas Society Race Course Harni Road Vadodara 390 007 Karelibaug, Vadodara – 390 018 (Gujarat) Pan:Aaatt 5363 K अपीलाथ"/ (Appellant) "" यथ"/ (Respondent & Cross Objector) Assessee By : Shri D.K. Parikh, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 25/06/2024 घोषणा क" तार"ख /Date Of Pronouncement: 02/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal By The Revenue Arises From The Order Of The Office Of Commissioner Of Income Tax (Appeals), Addl/Jcit (A)–6, Chennai [Hereinafter Referred To As "Cit(A)"] Dated 08-12-2023, For The Assessment Year (Ay) 2022-23 Against The Intimation/Order Passed U/S. 143(1) Of The Income Tax Act, 1961 (“The Act” In Short) By Cpc, Bengaluru & The Assessee Is In Cross Objection Thereof.

For Appellant: Shri D.K. Parikh, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 10Section 11Section 11(1)(a)Section 12(1)(ac)Section 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 250

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “D”, अहमदाबाद