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

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ac)(i) falls under section 12A of the Income-tax Act, 1961, which corresponds to sections 332 to 355 of the Income-tax Act, 2025, the provisions on registered non-profit organisations.

Read the 2025 provisions

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

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 166 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

Income received by a trust from sources like extra fees can be taxed at the maximum marginal rate, while other income remains eligible for exemption under Section 11 of the Income Tax Act.

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

The Commissioner of Income Tax (Exemptions) cannot reject an application for registration under section 12A(1)(ac)(i) solely on technical grounds without considering the genuineness of the trust's activities.

CIT v. Birla Janahit Trust
208 ITR 372 · 1994 · High Court
17
citing judgments

Expenditure on salaries and miscellaneous expenses for carrying out the trust's objectives is considered an application of income for charitable purposes. Liabilities for employee benefits, such as gratuity and leave encashment, are accrued liabilities even if payable in the future.

CIT v. Ganga Charity Trust Fund
162 ITR 612 · 1986 · High Court
16
citing judgments

Payment of taxes under the Voluntary Disclosure of Income Scheme (VDIS) is to be treated as an application of income for trust purposes. The Gujarat High Court in CIT v. Ganga Charity Trust Fund (1986) 162 ITR 612 (Guj) followed the Madras High Court in Commissioner of Income Tax v. Janaki Ammal Ayya Nadar Trust (1985) 153 ITR 159 and the Andhra Pradesh High Court in Munna Lal and Sons v. CIT (1991) 187 ITR 378.

CIT v. Hindustan Charity Trust
139 ITR 913 · 1983 · High Court
15
citing judgments

Donations made by a trust to another charitable trust are considered an application of income for charitable purposes.

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)

Dicky Ryntathiang Memorial Trust, Nongpoh vs. ITO, Ward-2(4), Exemp, Shillong

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

ITA 322/GTY/2026[2026-27]Status: DisposedITAT Guwahati31 Aug 2026AY 2026-27
For Appellant: Shri Sanjay Mody, ARFor Respondent: Shri Santosh Kumar Karnani, DR
Section 12ASection 12A(1)(ac)

Shree Ram Tekri Tapovan Trust, Guna vs. CIT Exemption Bhopal, Bhopal

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

ITA 367/AGR/2026[2026-27]Status: DisposedITAT Agra25 Aug 2026AY 2026-27
Section 12ASection 12A(1)(ac)Section 80G(5)

Shree Ramtekri Tapovan Trust, Guna vs. CIT Exemption Bhopal, Bhopal

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

ITA 366/AGR/2026[2026-27]Status: DisposedITAT Agra25 Aug 2026AY 2026-27
Section 12ASection 12A(1)(ac)Section 80G(5)

Kaydee Foundation, Kolkata vs. CIT (Exemption), Kolkata

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

ITA 2299/KOL/2026[-----]Status: DisposedITAT Kolkata25 Aug 2026

Bench: Shri George Mathan & Shri Gopalan Gurusamyita Nos.2298 & 2299/Kol/2026

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Subhendu Datta, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Kaydee Foundation, Kolkata vs. CIT (Exemption), Kolkata

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

ITA 2298/KOL/2026[----]Status: DisposedITAT Kolkata25 Aug 2026

Bench: Shri George Mathan & Shri Gopalan Gurusamyita Nos.2298 & 2299/Kol/2026

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Subhendu Datta, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Shree Jeejeewad Aimata Goushala Sewa Samiti, Deoli Pabuji vs. Ward Exemp Jodhpur, Jodhpur

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

ITA 1159/JODH/2026[2027-28]Status: DisposedITAT Jodhpur14 Aug 2026AY 2027-28

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Bleshree Jeejeewad Aimata Ward Exemption Goushala Sewa Samiti Jodhpur Sewa Samiti Vpo Deoli Pabuji, Via Nadol, Tehsil Desuri, Pali- 306603 Pan No. Aafts 7499 J Assessee By Mayank Taparia, Advocate (Physical) Revenue By O. P. Meena, Cit-Dr (Physical) Date Of Hearing 14 / 08 / 2026. Date Of Pronouncement 14 / 08 / 2026. Order Per Bench: The Aforesaid Appeal Has Been Filed By The Assessee, Shree Jeejeewad Aimata Goushala Sewa Samiti, Against The Impugned Order Dated 11.03.2026 Passed By The Learned Commissioner Of Income-Tax (Exemption), Jaipur [“Ld. Cit(E)”], Whereby The Assessee’S Application In Form No. 10Ab Seeking Renewal/Registration Under Section 12Ab Of The Income-Tax Act, 1961 Has Been Rejected.

Section 12ASection 12A(1)(ac)Section 154

Vardhman Sthanakvasi Jain Shravak Sangh, Bhilwara vs. CIT Exemption, Jaipur

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

ITA 782/JPR/2026[2026-27]Status: DisposedITAT Jaipur14 Aug 2026AY 2026-27

Bench: Ld. Cit(E). However Without Considering The Same, This Impugned Order Has Passed By Ld. Cit(E). Therefore, The Present Appeal Filed By The Assessee Is Hereby Dismissed & Ld. Cit(E) Is Directed To Verify The Application Filed In Form 10Ab For Registration U/S 12A(1)(Ac)(Ii) Of The Act On 15.01.2026 & Dispose Of The Same As Per The Provisions Of Law.

Section 12ASection 12A(1)(ac)

Shri Arbuda Mata Sevadi Khetlaji Gaushala Samiti, Pali vs. CIT(E), Jaipur

In the result, ITA No. 649/Jodh/2026 is allowed for statistical purposes and ITA No

ITA 650/JODH/2026[NA]Status: DisposedITAT Jodhpur11 Aug 2026

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Ble

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

New Sankalp India Foundation Charitable Trust, Jodhpur vs. CIT Exemption, Jaipur

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

ITA 217/JODH/2026[NA]Status: DisposedITAT Jodhpur11 Aug 2026

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Blenew Sankalp India Foundation Cit Exemption Charitable Trust Jaipur 522 Jaton Ki Dhaniyan Soyala, Bhopalgarh-342037 Pan No. Aabtn 7417 P Assessee By Suresh Gang, Ca (Physical) Revenue By O.P. Meena, Cit-Dr (Physical) Date Of Hearing 11 / 08 / 2026. Date Of Pronouncement 11 / 08 / 2026. Order Per Bench: This Appeal Has Been Filed By The Assessee, New Sankalp India Foundation Charitable Trust, Against The Order Dated 17.06.2025 Passed By The Ld. Commissioner Of Income Tax (Exemptions), Jaipur [“Ld. Cit(E)”], Whereby The Application Filed By The Assessee In Form No. 10Ab Seeking Approval Under Section 80G(5) Of The Income-Tax Act, 1961 Has Been Rejected.

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

Shri Arbuda Mata Sevadi Khetlaji Gaushala Samiti, Pali vs. CIT(E), Jaipur

In the result, ITA No. 649/Jodh/2026 is allowed for statistical purposes and ITA No

ITA 649/JODH/2026[NA]Status: DisposedITAT Jodhpur10 Aug 2026

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Ble

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

Shri Somnath Gau Seva Samiti Teetop, Jalore vs. CIT (Exemption), Jaipur

In the result, both the appeals of the assessee are allowed in the terms indicated above

ITA 543/JODH/2026[2025-26]Status: HeardITAT Jodhpur10 Aug 2026AY 2025-26

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Ble

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

Shri Somnath Gau Seva Samiti Teetop, Jalore vs. CIT (Exemption), Jaipur

In the result, both the appeals of the assessee are allowed in the terms indicated above

ITA 542/JODH/2026[2025-26]Status: HeardITAT Jodhpur10 Aug 2026AY 2025-26

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Ble

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

Vivekananda Village Vidhyalayas, Chennai vs. The Commissioner of Income Tax (Exemptions), Chennai

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

ITA 1961/CHNY/2026[2026-2027]Status: DisposedITAT Chennai05 Aug 2026AY 2026-2027

Bench: Shri George George K & Ms Padmavathy Sआयकर अपील सं./Ita Nos.: 1960 & 1961/Chny/2026

For Appellant: NoneFor Respondent: Ms.Nayani Swapna, CIT
Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 80G

Vivekananda Village Vidhyalayas, Chennai vs. The Commissioner of Income Tax (Exemptions), Chennai

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

ITA 1960/CHNY/2026[2025-2026]Status: DisposedITAT Chennai05 Aug 2026AY 2025-2026

Bench: Shri George George K & Ms Padmavathy Sआयकर अपील सं./Ita Nos.: 1960 & 1961/Chny/2026

For Appellant: NoneFor Respondent: Ms.Nayani Swapna, CIT
Section 119(2)(b)Section 12ASection 12A(1)(ac)Section 80G

Vocational Education Foundation, Uttarpradesh vs. CIT (Exemptions), Lucknow

The appeal is allowed and impugned order is quashed

ITA 6766/DEL/2025[-]Status: DisposedITAT Delhi05 Aug 2026

Bench: Shri M Balaganesh & Shri Anubhav Sharmavocational Education Vs. Commissioner Of Income Foundation, Plot No. 4, Tax (Exemption) Institutional Area, Greater Lucknow Noida Ghori Mathurapur Uttar Pradesh Gautam Buddha Nagar, Uttar Pradesh – 201301 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaatv0779R Appellant .. Respondent

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Pooja Swaroop, CIT, DR
Section 11Section 12A(1)(ac)

St. Francis Education Society Bhiwani, Bhiwani vs. Commissioner of Income Tax (Exemptions), Chandigarh

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

ITA 3323/DEL/2026[2023-24]Status: DisposedITAT Delhi27 Jul 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Smt. Renu Jauhri

Section 12ASection 12A(1)(ac)

B.R.T Tiger Conservation Foundation, Chamarajanagara vs. Commissioner of Income-Tax (Exemptions), Bengaluru

In the result, the appeal by the assessee, being ITA No

ITA 1876/BANG/2026[2027-28]Status: DisposedITAT Bangalore24 Jul 2026AY 2027-28

Bench: Shri Waseem Ahmed & Shri Sandeep Singh Karhail

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

B.R.T Tiger Conservation Foundation, Chamarajanaraga vs. Commissioner of Income-Tax (Exemptions), Bengaluru

In the result, the appeal by the assessee, being ITA No

ITA 1875/BANG/2026[2027-28]Status: DisposedITAT Bangalore24 Jul 2026AY 2027-28

Bench: Shri Waseem Ahmed & Shri Sandeep Singh Karhail

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

The Captain Todar Singh Memorial Charitable Society, C/O Akul Agarwal and Associates vs. CIT (Exemptions), Chandigarh

The appeal stand allowed

ITA 665/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh20 Jul 2026AY 2025-26

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.665/Chandi/2026 The Captain Todar Singh Memorial Cit (Exemptions) Charitable Society Room 1, 5Th Floor, Cr Building बनाम/ Vs. Plot No. D2/20, Sector-10 Sector – 17E, Chandigarh Dlf, Faridabad, Haryana – 121006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaajc-0279-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Akul Aggarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Pr. Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-07-2026 घोषणाकीतारीख /Date Of Pronouncement 20-07-2026 :

For Appellant: Sh. Akul Aggarwal (CA) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) - Ld. DR
Section 12ASection 12A(1)(ac)

Sheable Foundation, Kolkata vs. CIT (Exemption), Kolkata

ITA 1102/KOL/2026[-----]Status: DisposedITAT Kolkata16 Jul 2026
Section 12ASection 12A(1)
Section 12A(1)(ac)(i) Income Tax Act (2025: ss.332–355) — Case Laws | BharatTax