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

The decision most relied on for Section 12A(1)(ac)(i) is Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu ( (172 ITR 698), cited in 61 of the 104 judgments on BharatTax that turn on this section.

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

Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu (
172 ITR 698 · 1988 · High Court
61
citing judgments

For a charitable trust to claim application of income under Section 11(1)(a) by donating to another trust, the donee trust must be registered. Donations to unregistered institutions do not constitute an application of income for the donor trust, even if intended for the donee's corpus.

Cruch of South India Trust Association v. Telugu Church Council
2 SCC 520 · 1996 · Reported
32
citing judgments

While the strict rule of res judicata does not apply to income tax proceedings, the revenue cannot adopt a contradictory stance in subsequent years if the facts and circumstances remain identical. Decisions made in earlier years should be respected, and the position of the tax authorities should not be arbitrarily changed.

1109 (Ahmedabad-Trib.), Gandhinagar Ayyapa Pooja Samiti v. CIT(E)
170 Taxmann.com 797 · 2025 · Reported
20
citing judgments
CIT v. Birla Janahit Trust
208 ITR 372 · 1994 · High Court
17
citing judgments
CIT v. Ganga Charity Trust Fund
162 ITR 612 · 1986 · High Court
16
citing judgments
CIT v. Hindustan Charity Trust
139 ITR 913 · 1983 · High Court
15
citing judgments
Guru Gobind Singh Educational Society v. CIT
118 ITD 207 · 2009 · ITAT
8
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
Concord of India Insurance Co. Ltd. v. Smt. Nirmla Devi
251 Taxmann 270 · 2017 · High Court
4
citing judgments

Judgments on Section 12A(1)(ac)(i)

HARI YAMUNA SEHYOG SAMITI,HIMACHAL PRADESH vs. ITO NAHAN, HIMACHAL PRADESH

In the result, all the appeals of the Assessee stand allowed for statistical purposes

ITA 1471/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh26 Feb 2026AY 2025-26

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1471/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 12Aa ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 1489/Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (Us/ 80G ) Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 1670/Chd/2025 "नधा"रण वष" / Assessment Year : 2024-25 U/S 80G Hari Yamuna Sehyog Samiti, The Ito, बनाम Vikas Walia Building, Nahan Ward No. 7, Main Market, Vs. Paonta Sahib, Solan, Hp 173025 "थायी लेखा सं./ Pan No: Aacah3504R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. Manav Bansal, CIT DR
Section 12ASection 80G

PANCHAMRUT EDUCATION AND CHARITABLE TRUST,BAYAD vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS),AHMEDABAD, AHMEDABAD

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

ITA 2685/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Alpesh Parmar, CIT- DR
Section 12ASection 12A(1)(ac)

SANT KIRPAL VIDYAK MISSION,,LUDHIANA vs. CIT (EXEMPTIONS), CHANDIGARH

ITA 766/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh04 Feb 2026AY 2022-23

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 766/Chd/2025 "नधा"रण वष" / Assessment Year: 2022-23 Sant Kirpal Vidyak Mission, The Cit (Exemptions), 00 Aman Nagar, Ludhiana. Vs Chandigarh. "थायी लेखा सं./Pan No: Aaats5369L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri S.K.Mukhi, Advocate Revenue By : Smt. Yamini, Cit Dr Date Of Hearing : 02.02.2026 Date Of Pronouncement : 04.02.2026 Hybrid Hearing O R D E R

For Appellant: Shri S.K.Mukhi, AdvocateFor Respondent: Smt. Yamini, CIT DR
Section 12ASection 12A(1)Section 12A(1)(ac)

SHRI SHANTINATH FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 2296/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Feb 2026

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 12A(1)(ac)

VISION HUMANITY,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS , CHANDIGARH

The appeals stand allowed for statistical purposes

ITA 126/CHANDI/2025[2025-25]Status: DisposedITAT Chandigarh28 Jan 2026AY 2025-25

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.125/Chandi/2025 & 2. आयकर अपील सं. / Ita No.126/Chandi/2025 M/S Vision Humanity Cit (Exemptions) C/O Sh. Tejmohan Singh (Advocate) Sector-17 बनाम/ Vs. #527, Sector – 10-D Chandigarh - 160017 Chandigarh – 160009 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadtv-3777-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Bharat Bhushan Garg (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 27.01.2026 घोषणाकीतारीख /Date Of Pronouncement : 28.01.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Revocation Of Registration As Granted By Cpc U/S 12A(1)(Ac)(I) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 25-11-2024 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. Upon Perusal Of Para 4 Of Order Passed By Ld. Cit(E) Revoking Registration U/S 12A(1)(Ac)(I), It Could Be Seen That The Whole Basis Of Revocation Is The Fact That The 1

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Sh. Bharat Bhushan Garg (CIT) – Ld. DR (Virtual)
Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

VISION HUMANITY,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH, CHANDIGARH

The appeals stand allowed for statistical purposes

ITA 125/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh28 Jan 2026AY 2024-25

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.125/Chandi/2025 & 2. आयकर अपील सं. / Ita No.126/Chandi/2025 M/S Vision Humanity Cit (Exemptions) C/O Sh. Tejmohan Singh (Advocate) Sector-17 बनाम/ Vs. #527, Sector – 10-D Chandigarh - 160017 Chandigarh – 160009 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadtv-3777-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Bharat Bhushan Garg (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 27.01.2026 घोषणाकीतारीख /Date Of Pronouncement : 28.01.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Revocation Of Registration As Granted By Cpc U/S 12A(1)(Ac)(I) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 25-11-2024 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. Upon Perusal Of Para 4 Of Order Passed By Ld. Cit(E) Revoking Registration U/S 12A(1)(Ac)(I), It Could Be Seen That The Whole Basis Of Revocation Is The Fact That The 1

For Appellant: Sh. Tejmohan Singh (Advocate) – Ld. ARFor Respondent: Sh. Bharat Bhushan Garg (CIT) – Ld. DR (Virtual)
Section 12ASection 12A(1)(ac)Section 80G(5)Section 80G(5)(iii)

SHREYASKAR JAIN EKTA SEVABHAVI CHARITABLE TRUST,DHULE vs. CIT EXEMPTION, PUNE

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

ITA 2750/PUN/2025[2025-26]Status: DisposedITAT Pune20 Jan 2026AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmayy PathakFor Respondent: Shri Amit Bobde
Section 10Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

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

ITA 6809/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARsFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 12ASection 8

KKVIANS VASUNDHARA FOUNDATION KOLHAPUR,KOLHAPUR vs. CIT EXEMPTION, PUNE

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

ITA 2862/PUN/2024[- NA -]Status: HeardITAT Pune07 Jan 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamorekkvians Vasundhara Foundation Cit (Exemption), Pune Kolhapur Vs. Vishwaroop Apartment, Near Karan Nursery, Kolhapur – 416003 Pan: Aaetk4057F (Appellant) (Respondent) Assessee By : None Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 05-01-2026 Date Of Pronouncement : 07-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: NoneFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10Section 11Section 12ASection 80GSection 80G(5)

RAJAH ANNAMALAIPURAM SRI IYYAPPASWAMI TEMPLE TRUST,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, appeals filed by the assessee are allowed for statistical

ITA 2866/CHNY/2025[-]Status: DisposedITAT Chennai23 Dec 2025

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.P.M. Kathir, Advocate &For Respondent: Mr.ARV Sreenivasan, CIT
Section 12ASection 12A(1)(ac)

ORISSA STATE RURAL ROAD AGENCY,BHUBANESWAR vs. THE COMMISSIONER OF INCOME TAX(EXEMPTION), HYDERABAD, HYDERABAD

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

ITA 317/CTK/2025[2025-26]Status: DisposedITAT Cuttack01 Dec 2025AY 2025-26

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Ashim Chakraborty, CIT-DR
Section 12A

OM MARSHAL ART AND SOCIAL SERVICE ASSOCIATION,DAUND vs. CIT EXEMPTION, PUNE

In the result, the appeal of the assessee is dismissed

ITA 2861/PUN/2024[- Na -]Status: DisposedITAT Pune27 Nov 2025

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: N O N EFor Respondent: Shri Amol Khairnar
Section 80GSection 80G(5)

BUDDHADEV EDUCATIONAL CHARITABLE TRUST,THANE vs. EXEMPTION WARD, THANE, THANE

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

ITA 5889/MUM/2025[2025-26]Status: DisposedITAT Mumbai27 Nov 2025AY 2025-26

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2025-26 Buddhadev Educational Vs Income Tax Officer (Exemption), Charitable Trust Ward, Thane A/8 Buddhadev Nagar Sarovar Qureshi Mansion, Gokhale Road, Malyan, Dahanu Road, Thane Naupada, Thane West, Thane 401601 400602 Pan: (Aabtb8363Q) Appellant Respondent Present For: Appellant By : Shri Piyush Bafna, Ca (Virtually Appeared) Respondent By : Ms. Agnes Thomas, Cit Dr Date Of Hearing : 20.11.2025 Date Of Pronouncement : 27.11.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Cit(Exemption), Pune Vide Din & Notice No. Itba/Exm/F/Exm45/2025- 26/1079838444(1) Dated 21.08.2025 Passed U/S. 12Ab Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 21.08.2025. 2. Grounds Taken By The Assessee Are Reproduced As Under: “Erroneous Rejection Of Application: 1. On The Facts & In The Circumstances Of The Case & On Facts Hon'Ble Cit Exemption Pune Has Erred In Rejecting The Application Of The Appellant Trust For Final

For Appellant: Shri Piyush Bafna, CA (Virtually appeared)For Respondent: Ms. Agnes Thomas, CIT DR
Section 12ASection 12A(1)(ac)

VIRMANI FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD, RAJKOT

ITA 474/RJT/2025[2023-24]Status: DisposedITAT Rajkot24 Nov 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Sunny Mehta, ld.ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 12A(1)(b)Section 80Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

JYOT FOUNDATION-RAJKOT,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD, RAJKOT

ITA 468/RJT/2025[2023-24]Status: DisposedITAT Rajkot24 Nov 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Sunny Mehta, ld.ARFor Respondent: Shri Sanjay Punglia, CIT.DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 12A(1)(b)Section 80Section 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

VAGHMI FOUNDATION,PUNE vs. CIT(E), PUNE

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

ITA 1978/PUN/2025[NA]Status: DisposedITAT Pune24 Nov 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.1977 & 1978/Pun/2025 निर्धारण वषा / Assessment Year: - Vaghmi Foundation, V The Cit Exemption, Property No.6, City Corner, S. Pune. Tingre Nagar, Pune – 411032. Maharashtra. Pan: Aagcv7386P Appellant/ Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 20/11/2025 Date Of Pronouncement 24/11/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12A R.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Dated 30.09.2022 & 22.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being Disposed Of By This Common Order. We Treat The Appeal In

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

RAM SARAN DAS KISHORI LAL CHARITABLE TRUST,DELHI vs. CIT(EXEMPTION), DELHI

The appeal of the assessee is allowed

ITA 5290/DEL/2024[-]Status: DisposedITAT Delhi12 Nov 2025

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma[Assessment Year: -------] Ram Saran Das Kishori Lal Commissioner Of Income Tax Charitable Trust, (Exemption), Room No.24.05, E-2 Block, 24Th Floor, Civic Centre, A-27, Friends Colony East, Vs New Delhi-110001 New Delhi-110002 Pan-Aaatr0783P Appellant Respondent Appellant By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. Shri Arpit Goyal, Adv. Respondent By Shri Amit Jain, Cit-Dr Date Of Hearing 09.09.2025 Date Of Pronouncement 12.11.2025

Section 127(2)Section 12ASection 2(15)

AGRASEN MEDICAL RELIEF & RESEARCH SOCIETY,JAIPUR vs. ITO(E), WARD-1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1026/JPR/2025[2016-17]Status: DisposedITAT Jaipur30 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ITA No. 1026/JPR/2025 निर्धरणवर्ष / AssessmentYear : 2016-17 Agrasen Medical Relief & Research Society Central Spine, Sector -7, Vidhyadhr Nagar Jaipur - 302 039 (Raj) बनाम Vs. अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AAATA 7540F The ITO (E) Ward - 1 Jaipur प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby :Shri P.C.Parwal, CA राजस्व की ओरसे /Revenue by: Shri Gautam Singh Choudh

For Appellant: Shri P.C.Parwal, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR
Section 11Section 12ASection 12A(1)(ac)Section 143(3)Section 194JSection 2(15)Section 80G

MAHARASHTRA INDUSTRIAL DEVELOPMENT CORPORATION,MUMBAI vs. COMMISSIONER OF INCOME-TAX (EXEMPTIONS), MUMBAI

Accordingly, Ground No.3 raised by the Assessee is allowed for statistical purposes while all the other Grounds raised by the Assessee are dismissed having being rendered infructuous

ITA 6461/MUM/2025[2026-27]Status: DisposedITAT Mumbai29 Oct 2025AY 2026-27

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri V. Sridharan &For Respondent: Shri Paresh Deshpande
Section 12ASection 143(3)Section 2(15)

D L AGARWALA CHARITABLE TRUST,NORTH TWENTY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

ITA 556/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.555&556/Kol/2025 D L. Agarwala Charitable Trust……………..……….……….……….……Appellant 336, Canal Street, Sreebhumi S O Lake Town, North 24 Parganas, W.B- 700048.. [Pan: Aabtd5563G] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Raju Mukherjee, Fcs & N. D Mimani, Fca Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 16, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 23.03.2012 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. 2. Both The Appeals Have Been Filed By The Assessee With Delays Of 21 Days. The Assessee Has Filed Affidavits For Condonation Of The Delays.

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

Showing 1–20 of 104 · Page 1 of 6