Section 12(1)(ac)(iii) of the Income Tax Act

27 judgments on BharatTax turn on Section 12(1)(ac)(iii).

Judgments on Section 12(1)(ac)(iii)

Shri Shiv Mandir Mahakal Baijnath, Baijnath vs. Income Tax Officer, Palampur

The appeal stand allowed for statistical purposes

ITA 1436/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 May 2026AY 2023-24

For Appellant: Sh. Sanjeev Kumar Rana (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR (Virtual)

Section 12(1)(ac)

Shiv Shakti Mandir Sabha, Near Market vs. Income Tax Officer (Exemptions), Ambala Cantt

The appeal stand allowed for statistical purposes

ITA 1491/CHANDI/2025[2025-2026]Status: DisposedITAT Chandigarh04 May 2026AY 2025-2026

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.1491/Chandi/2025 Shiv Shakti Mandir Sabha Ito (Exemptions) C/O Abhinav Gupta (Advocate) Aaykar Bhawan बनाम/ Vs. Plot No.3, Raj Market, Red Road, Ambala Cantt. - 134003 Kurukshetra – 136118 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abuas-5748-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Abhinav Gupta (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 28.04.2026 घोषणाकीतारीख /Date Of Pronouncement : 04.05.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Seeking Registration U/S 12(1)(Ac)(Iii) Vide Impugned Order Dated 01-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. 2. Upon Perusal Of Paras-3.1 & 3.2 Of The Impugned Order, It Could Be Observed That The Assessee Failed To File Requisite Information As Called For By Ld. Cit(E) Which Resulted Into Rejection Of Impugned

For Appellant: Sh. Abhinav Gupta (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR

Section 12(1)(ac)

Radhe Shamka Foundation, Amritsar vs. DCIT/ACIT Circle-1 Asr, Amritsar

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

ITA 345/ASR/2025[2025-26]Status: DisposedITAT Amritsar14 Nov 2025AY 2025-26

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Kamakshi Mahajan, C.A

Section 12(1)(ac)Section 124Section 12A

Radhe Shamka Foundation, Amritsar vs. DCIT/ACIT Circle-1, Asr, Amritsar

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

ITA 344/ASR/2025[2025-26]Status: DisposedITAT Amritsar14 Nov 2025AY 2025-26

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Kamakshi Mahajan, C.A

Section 12(1)(ac)Section 124Section 12A

Gulf of Manner Bioshpere Reserve Trust, Ramanathpuram vs. CIT Exemption, Chennai

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

ITA 2154/CHNY/2025[2023-24 TO 2027-28]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2153 & 2154/Chny/2025

For Appellant: Shri N.V.Manohar Reddy, C.A &For Respondent: Ms. E. Pavuna Sundari, CIT

Section 12(1)(ac)Section 12ASection 80GSection 80G(5)

Gulf of Mannar Bioshphere Reserve Trust, Ramanathapuram vs. CIT Exempetion, Chennai

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

ITA 2153/CHNY/2025[-]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.2153 & 2154/Chny/2025

For Appellant: Shri N.V.Manohar Reddy, C.A &For Respondent: Ms. E. Pavuna Sundari, CIT

Section 12(1)(ac)Section 12ASection 80GSection 80G(5)

Shiksha Bharti Educational Society, Haryana vs. CIT(Exemption), Chandigarh

In the result, the appeal of the assessee in ITA No

ITA 5448/DEL/2024[-]Status: DisposedITAT Delhi06 Aug 2025

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Dhruv Goel, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 12(1)(ac)Section 12ASection 12A(1)(aciii)Section 2(15)Section 80G

Shiksha Bharti Educational Society, Haryana vs. CIT(Exemption), Chandigarh

In the result, the appeal of the assessee in ITA No

ITA 5447/DEL/2024[-]Status: DisposedITAT Delhi06 Aug 2025

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Dhruv Goel, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 12(1)(ac)Section 12ASection 12A(1)(aciii)Section 2(15)Section 80G

Yuvaa Urjaa Foundation, Nashik vs. CIT(E), Pune

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

ITA 700/PUN/2025[2024-25]Status: DisposedITAT Pune30 Jul 2025AY 2024-25

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.698&700/Pun/2025 धििाारण वर्ा / Assessment Year: 2024-2025 Vs Cit Exemption, Pune Yuvaa Urjaa Foundation, Shop No. 4, Anusaya Apartment, Shivaji Nagar, Satpur, Nashik-422012 Maharashtra Pan-Aaaty7279H Appellant Respondent

For Appellant: NoneFor Respondent: Shri Amit Bobde-CIT

Section 12Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)

Yuvaa Urjaa Foundation, Nashik vs. CIT(E), Pune

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

ITA 698/PUN/2025[2024-25]Status: DisposedITAT Pune30 Jul 2025AY 2024-25

For Appellant: NoneFor Respondent: Shri Amit Bobde-CIT

Section 12Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G(5)

Tewhima Permaculture Foundation, Hyderabad vs. Income Tax Officer, Ward-9(1), Hyderabad

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

ITA 570/HYD/2025[2024-25]Status: DisposedITAT Hyderabad30 Jun 2025AY 2024-25

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.570/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2024-25) Tewhima Permaculture Vs. Income Tax Officer Foundation Ward-9(1) Hyderabad Hyderabad [Pan :Aajct7050P]

For Appellant: Shri P.Vinod, ARFor Respondent: Shri Gurupreet Singh,DR

Section 12ASection 2

Mata Chameladevi Educational and Charitable Trust, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 2606/MUM/2025[2025-26]Status: DisposedITAT Mumbai06 Jun 2025AY 2025-26

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanmata Chameladevi Educational Vs. Cit (Exemption) & Charitable Trust 601, Cumballa Hill Mtnl 2S, Urendra J Singh Chawl, Shivaji Building Peddar Road, Nagar, Kurar Village, Malad (East), Maharashtra – 400 026 Mumbai-400 097 Pan. No. Aactm4376K (Appellant) (Respondent)

Section 12(1)(ac)Section 12A

Hikmat Foundation, Patna vs. CIT Exemption, Patna

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

ITA 102/PAT/2025[2024-25]Status: DisposedITAT Patna21 May 2025AY 2024-25

Bench: Shri Duvvuru Rl Reddy & Shri Sanjay Awasthiassessment Year: 2024-25

For Appellant: Shri Pawan Kumar, CAFor Respondent: Shri Ashwani Kr. Singal, JCIT

K P K Foundation, Mumbai vs. CIT(Exemptions) Mumbai, Mumbai

ITA 1732/MUM/2025[NA]Status: DisposedITAT Mumbai14 May 2025

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhan

Section 12(1)(ac)Section 12A

Imam Ahmed Raza Educational and Welfare Trust, Haveri vs. CIT (Exemption) Bangalore, Bangalore

ITA 411/BANG/2025[2024-25]Status: DisposedITAT Bangalore05 May 2025AY 2024-25

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 12(1)(ac)Section 80G(5)(iii)

Imam Ahmed Raza Educational and Welfare Trust, Haveri vs. CIT (Exemption) Bangalore, Bengaluru

ITA 395/BANG/2025[2024-25]Status: DisposedITAT Bangalore05 May 2025AY 2024-25

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Mr. Mahamad Rafiq Kuradagi, A.RFor Respondent: Smt. Srinandini Das, D.R

Section 12(1)(ac)Section 80G(5)(iii)

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

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 2038/AHD/2024[NA]Status: DisposedITAT Ahmedabad28 Mar 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year :-

For Appellant: Shri R.N. Dsouza, CIT-DR

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

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

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

ITA 467/AHD/2024[NA]Status: DisposedITAT Ahmedabad14 Feb 2025

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Pritesh L. Shah, CAFor Respondent: Shri A.P. Singh, CIT-DR

Section 12(1)(ac)Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Good Shepherd Charitable Educational Trust, Kanyakumari vs. CIT ( Exemption ) Chennai, Chennai

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

ITA 2871/CHNY/2024[2024-2025]Status: DisposedITAT Chennai28 Jan 2025AY 2024-2025

Bench: 29.08.2024. The assessee has sent all the relevant documents by email on 28.08.2024 but not submitted the same in Income Tax Portal. Hence, the Ld. CIT(E) not considered the same and rejected the application filed by the assessee on 27.03.2024 in Form 10AB under Section 12(1)(ac)(iii) seeking registration under Section 12AB of the Act.

For Appellant: Shri D.R. Raghunath, AdvocateFor Respondent: Shri. M. Rajan, CIT

Section 12(1)Section 12A

Rakesh Law Foundation, Chennai vs. CIT(Exemption) Chennai, Chennai

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

ITA 2938/CHNY/2024[-]Status: DisposedITAT Chennai23 Jan 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.2938/Chny/2024 Rakesh Law Foundation, Vs. The Commissioner Of Income Tax No. 51/11, 7Th Avenue, Soundariya [Exemptions], Colony, Anna Nagar West Extn., Chennai. Chennai 600 101. [Pan:Aaetr6528A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri B. Ramakrishnan, F.C.A. ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 22.01.2025 घोषणा की तारीख /Date Of Pronouncement : 23.01.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.06.2023 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Section 12(1)(Ac)(Iii) Seeking Registration Under Section 12Ab Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri B. Ramakrishnan, F.C.AFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Section 12(1)(ac)Section 12A