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

The decision most relied on for Section 12A(1)(ac) is Keshav Mills Co. Ltd. v. CIT (56 ITR 365), cited in 42 of the 378 judgments on BharatTax that turn on this section.

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

Keshav Mills Co. Ltd. v. CIT
56 ITR 365 · 1965 · Supreme Court
42
citing judgments

An appellate authority has the jurisdiction to admit additional evidence if it is necessary for a complete and effective adjudication of the matter.

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.

Neelam Cable Manufacturing Co. v. ACIT
63 ITD 1 · 1997 · ITAT
29
citing judgments

An appellate authority may admit additional evidence if it is crucial for rendering substantial justice and is necessary for a complete and effective adjudication of the appeal.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

1109 (Ahmedabad-Trib.), Gandhinagar Ayyapa Pooja Samiti v. CIT(E)
170 Taxmann.com 797 · 2025 · Reported
20
citing judgments
Mohammed Ibrahim Riza v. CIT
65 ITR 611 · 1967 · Supreme Court
20
citing judgments
Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal
58 Taxmann.com 288 · 2015 · High Court
19
citing judgments
Aatman Foundation v. CIT(E)
174 Taxmann.com 1109 · 2025 · Reported
8
citing judgments
Mhalasakant Deosthan Mandir v. CIT
172 Taxmann.com 284 · 2025 · Reported
7
citing judgments
Vananchal Kelavani Trust v. CIT(Exemption)
159 Taxmann.com 634 · 2024 · ITAT
6
citing judgments

Judgments on Section 12A(1)(ac)

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 868/RJT/2025[2025-26]Status: DisposedITAT Rajkot17 Apr 2026AY 2025-26

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

NATIONNEXT FOUNDATION,NAGPUR vs. CIT EXEMPTION PUNE, PUNE

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

ITA 310/NAG/2025[-]Status: DisposedITAT Nagpur06 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

ITA 2521/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

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

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

ITA 2520/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

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

CONFRARIA DO SSMO SACRAMENTO E SANTOS REIS MAGOS DA IGREJA DE REISMAGOS,VEREM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

Appeals are allowed for statistical purposes

ITA 347/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

CONFRERIA DE N SRA DO BOM SUCCESSO DA CAPELA DE DONGORIM MANDUR,MANDURA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

ITA 249/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

CONFRARIA DO SSMO SACRAMENTO E N SRA DE AMPARO DA IGREJA DE MANDUR,MANDUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

ITA 248/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

COFRE DA CAPELA DE S SEBASTIAO NEURA,NEURA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

ITA 238/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

CONFRARIA DE N SRA DO ROSARIO DA CAPELA DE NEURA,NEURA vs. COMMISSIONER OF INCOME TAX, (EXEMPTION), BENGALURU

Appeals are allowed for statistical purposes

ITA 237/PAN/2025[12AB]Status: DisposedITAT Panaji06 Mar 2026

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Prashanth Jain [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)

CARTRADE FOUNDATION ,MUMBAI vs. CIT (EXEMPTION) , MUMBAI

ITA 7923/MUM/2025[-]Status: DisposedITAT Mumbai27 Feb 2026

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Punit ShahFor Respondent: Shri Virabhadra Mahajan, Sr. DR

ANNACHARYA LOKAPUR FOUNDATION ,MUMBAI vs. CIT(E), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes subject to the above cost

ITA 7774/MUM/2025[N.A]Status: DisposedITAT Mumbai26 Feb 2026

Bench: Shri Narender Kumar Choudhry & Shri Jagadishannacharya Lokapur Vs Cit(E) Foundation Room No.601, 6Th Floor, 4, Vinay Kunj, Dr M B Raut Cumballa Hill, Mtnl Building, Road Shivaji Park, Dadar(W), Peddar Road, Mumbai-400026 Mumbai-400028 Pan: Aaata5480E (Appellant) (Respondent)

Section 12A(1)(ac)

INCOME TAX OFFICER WARD-3 EXEMP, NAGPUR vs. PRERNA SAMAJIK SANSKRITIK BAHUDDESHIYA SHIKSHAN SANSTHA, ARMORI, GADCHIROLI

In the result, the appeal of revenue is accordingly dismissed

ITA 408/NAG/2024[2022-23]Status: DisposedITAT Nagpur25 Feb 2026AY 2022-23

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Milind Bhusari, AdvFor Respondent: Shri Pankaj Kumar, CIT–DR
Section 11Section 119(2)(b)Section 12A(1)(ac)Section 12A(1)(ba)Section 143(1)Section 143(1)(a)Section 2

SHREE KULDEVI BAHUDHA MATAJI DE vs. THAN TRUST,PATANVS.THE CIT(EXEMPTION), AHMEDABAD

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

ITA 298/AHD/2025[NA]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: N.A.

For Appellant: Shri Kunal Shangvi, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 10Section 119Section 12ASection 12A(1)(ac)Section 35Section 80G

AGRAWAL MEDICAL AND EDUCATION FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

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

ITA 7018/MUM/2025[2025-26]Status: DisposedITAT Mumbai25 Feb 2026AY 2025-26

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

For Appellant: Shri S. M Bandi, Ld. ARFor Respondent: Shri Rajesh Mumar Yadav, Ld. CIT DR
Section 12ASection 12A(1)(ac)Section 80G

AGRAWAL MEDICAL AND EDUCATION FOUNDATION ,MUMBAI vs. CIT(EXEMPTION) , MUMBAI

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

ITA 7015/MUM/2025[N.A ]Status: DisposedITAT Mumbai25 Feb 2026

Bench: Shri Narender Kumar Choudhry & Shri Jagadish

For Appellant: Shri S. M Bandi, Ld. ARFor Respondent: Shri Rajesh Mumar Yadav, Ld. CIT DR
Section 12ASection 12A(1)(ac)Section 80G

SHI BARA BAVAN MODH BRAHMAN VIDHYOTEJAK TRUST MANDAL,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 32/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Feb 2026

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

For Appellant: Shri S N Divatia with Shri Samir Vora, ARsFor Respondent: Shri R P Rastogi, CIT. DR
Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(ii)Section 80G(5)(iv)

COUNCIL OF ALL KHOJA SHIA ISHNA SHEHRI JAMATS,MUMBAI vs. CIT (EXEMPTION), MUMBAI

ITA 7250/MUM/2025[N.A]Status: DisposedITAT Mumbai18 Feb 2026

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Mohit Balani,AR, (virtually present)For Respondent: Shri R A Dhyani, (CIT DR)

SAMARTH BHARAT SANSKAR KENDRA,AMBERNATH vs. CIT(EXEMPTION), PUNE, PUNE

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

ITA 1707/PUN/2025[2023-24]Status: DisposedITAT Pune16 Feb 2026AY 2023-24

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Chandan KatariyaFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

SHRI KRUSHNA GAU SEVA CHARITABLE TRUST,NALIYERI MOLI, TA. GIR GADHADA, DIST. JUNAGADH vs. THE CIT (EXEMPTION) AHMEDABAD, AHMEDABAD

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

ITA 534/RJT/2025[2025-26]Status: DisposedITAT Rajkot11 Feb 2026AY 2025-26

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 534/Rjt/2025 ("नधा"रण वष" / Assessment Year: (2025-26) Shri Krushna Gau Seva Charitable Vs. Cit(Exemption), Trust, Room No.609, 6Th Floor, Aayakar Naliyeri Mol, Naliyeri Moli, Bhavan, Nr. Sachin Tower, 100Ft Ta. Gir Gadhada Road, Anandnagar-Prahladnagar Junagadh 362530 Road, Ahmedabad-380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aazts5830M (Appellant) (Respondent) Appellant By : Shri Jignesh Parikh, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) : 29/01/2026 Date Of Hearing Date Of Pronouncement : 11/02/2026 आदेश / O R D E R Per, Dr. Dinesh Mohan Sinha, Jm:

For Appellant: Shri Jignesh Parikh, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 12A(1)(ac)

ST GEORGE ORTHODOX SYRIAN CHURCH CHINCHWAD,PUNE vs. CIT (E) , PUNE

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

ITA 2708/PUN/2025[2023-24]Status: DisposedITAT Pune11 Feb 2026AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2708/Pun/2025 St. George Orthodox Syrian Vs. Cit (Exemption) Church, Pune S.No.35/3/1, Dattawadi, Akurdi, Pune 411035 Maharashtra Pan : Aarts3501P Appellant Respondent

For Appellant: Shri B.S. RajpurohitFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

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Section 12A(1)(ac) of the Income Tax Act — Case Laws | BharatTax