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)

Sri Sai Swadhyay Mandal, Porvorim, Goa vs. ITO (Exemption), Ward 1, Panaji, Goa

Appeals are allowed for statistical purposes in aforestated terms

ITA 5/PAN/2025[2025-26]Status: DisposedITAT Panaji11 Mar 2025AY 2025-26

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)

Shree Sadgurus Educational & Welfare Trust, Alto Porvorim vs. ITO (Exemptions), Ward 1, Panaji

Appeals are allowed for statistical purposes in aforestated terms

ITA 1/PAN/2025[2024-25]Status: DisposedITAT Panaji11 Mar 2025AY 2024-25

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 001/Pan/2025 Shree Sadguru Educational & Welfare Trust Gurukul, Chogam Road, Bela Vista Wadda, Sangolda, North Goa, Goa-403521. Pan : Aaets8722K . . . . . . . Appellant(1) & Ita Nos. 005/Pan/2025 Sri Sai Swadhyay Mandal 47, ‘Saidham’ Defence Colony, Alto-Porvorim, Bardez, Goa-403521. Pan : Aabts2136E . . . . . . . Appellant(2) V/S Income Tax Officer, Exemption, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Padhye [‘Ld. Ar’] Revenue By : Mr Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 03/03/2025 Date Of Pronouncement : 11/03/2025 Order Per G. D. Padmahshali; These Twin Appeals Of Captioned Assessee’S Are Instituted U/S 251(1)(C) Of The Income-Tax Act, 1961 [Hereinafter ‘The Act’] Against Respective Order Of The Ld. Commissioner Of Income Tax (Exemption), Bangalore [Hereinafter ‘Ld. Cit(E)’] Passed U/S 80G(5) Of The Act Whereby Applications For Grant Of Regular 80G Approval/Recognition Were Rejected In Limine.

For Appellant: Mr S V Padhye [‘Ld. AR’]For Respondent: Mr Capt. Pradeep Arya [‘Ld. DR’]
Section 12A(1)(ac)Section 251(1)(c)Section 80GSection 80G(2)(iv)Section 80G(5)Section 80G(5)(iv)

Unicorpus Health Foundation, Secunderabad vs. Commissioner of Income Tax (Exemptions), Hyderabad

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

ITA 1292/HYD/2024[2022-23]Status: DisposedITAT Hyderabad05 Mar 2025AY 2022-23

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble Accountnt Member आ.अपी.सं / Ita No.1292/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2022-23) Unicorpus Health Commissioner Of Income Tax Foundation Vs. (Exemptions) Secunderabad Hyderabad [Pan : Aabcu8838L] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri R E Balasubramanyan, ARFor Respondent: Smt. M Narmada, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Kaushaliyadevi Atmaram Singhania Charitable Truse, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 6320/MUM/2024[-]Status: DisposedITAT Mumbai28 Feb 2025

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrikaushaliyadevi Atmaram V/S. Cit (Exemption)-Mumbai Singhania Charitable Trust बनाम Room No. 601, 6Th Floor, 45 & 46, Ideal Industrial Cumballa Hill, Mtnl Te Estate, Senapati Bapat Building, Peddar Road, Dr. Marg, Lower Parel, Gopalrao Deshmukh Marg, Mumbai-400013 Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk4043P Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri Himanshu Joshi
Section 12ASection 12A(1)(ac)

M.M. Patel Public Charitable Trust, Solapur vs. PCIT- Central, Pune

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

ITA 1130/PUN/2024[-]Status: DisposedITAT Pune21 Feb 2025
Section 12Section 127Section 12ASection 12A(1)(ac)Section 132Section 143(3)Section 153A

Adarsha Shikshan Mandal, Sangli vs. CIT(Exemption), Pune

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

ITA 2403/PUN/2024[NA]Status: DisposedITAT Pune20 Feb 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2403/Pun/2024 िनधा"रण वष" / Assessment Year: N.A. Adarsha Shikshan Mandal, V The Commissioner Of Fort Area Miraj, Tal. Miraj, S Income Tax(Exemption), Dist.Sangli, Miraj – 416410. Pune. Pan: Aabta2336G Appellant / Assessee Respondent / Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 17/02/2025 Date Of Pronouncement /02/2025 आदेश/ Order Per Dr. Manish Borad, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 20.09.2024. The Ld.Cit(E) Dismissed The

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

Lok Kalyan Mandal, Ganpati Mandir, Dr Hedgewar Nagar, Ichalkaranji vs. Exemption Ward, Kolhapur, Aayakar Bhavan

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

ITA 2337/PUN/2024[2024-25]Status: DisposedITAT Pune12 Feb 2025AY 2024-25

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2024-25

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Rotary Club of Gandevi, Na vs. Arivs.Commissioner of Income-Tax (Exemptions), Ahmedabad

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

ITA 589/SRT/2024[2023-24]Status: DisposedITAT Surat21 Jan 2025AY 2023-24

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Rotary Club Of Gandevi, C.I.T(Exemptions), Dhamdacha, Dena Bank, Ahmedabad Vs. Amalsad, Navsari-396310. Pan No. Aactr 0998 J Appellant/ Assessee Respondent/ Revenue

For Appellant: “1. The learned Commissioner of Income Tax erred in rejecting the application fo
Section 12ASection 12A(1)(ac)Section 254(1)

Chetna Organic Farmers Association, Hyderabad vs. CIT (Exemption), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 984/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Jan 2025AY 2022-23

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri T. Chaitanya KumarFor Respondent: : Ms. M. Narmada, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Sree Shirdi Sai Ram Samsthanam, Hyderabad vs. ITO, Exemptions, Ward-1(4), Hyderabad

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

ITA 1088/HYD/2024[2024-25]Status: DisposedITAT Hyderabad15 Jan 2025AY 2024-25

Bench: Shri Manjunatha. G. Hon’Bleshri K. Narasimha Chary, Hon’Ble

For Appellant: Shri A V Raghuram, AdvocateFor Respondent: Smt. M Narmada, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Ananda Nagar Development Society., South 24 Parganas vs. CIT(Exemption), Kolkata.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

ITA 942/KOL/2023[00]Status: DisposedITAT Kolkata10 Jan 2025

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 34/Kol/2024 In I.T.A. No.: 942/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Ananda Nagar Development Society ………….. Respondent At 475, Gouranga Palli, Vip Nagar, Kasba-Tiljala, Vip Nagar S.O., South 24 Parganas, West Bengal-700100. (Pan: Aabta1419L) &

Section 12ASection 12A(1)(ac)

Ghosaldanga Adibasi Seva Sangha., Birbhum vs. CIT(Exempt), Kolkata.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

ITA 939/KOL/2023[00]Status: DisposedITAT Kolkata10 Jan 2025

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 33/Kol/2024 In I.T.A. No.: 939/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Ghosaldanga Adibasi Seva Sangha ………….. Respondent At Ghosaldanga, P.O. Sattore, Dist. Birbhum, West Bengal-731236. (Pan: Aaaag2891A) &

Section 12ASection 12A(1)(ac)

Rabindra Bharati Society., Kolkata vs. CIT(Exemptions), Kolkata.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

ITA 911/KOL/2023[00]Status: DisposedITAT Kolkata10 Jan 2025

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 32/Kol/2024 In I.T.A. No.: 911/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Rabindra Bharati Society ………….. Respondent At 5, Dwarka Nath Tagore Lane, P.O. Jorasanko, Dist. Kolkata, Pin-700007. (Pan: Aabtr7964H) &

Section 12ASection 12A(1)(ac)

Niravadya Foundation, Vadodara vs. The Commissioner of Income Tax, (Exemption), Ahmedabad

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

ITA 1453/AHD/2024[-]Status: DisposedITAT Ahmedabad09 Jan 2025

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : - Niravadya Foundation Vs. The Cit (Exemption) 322, Florence Pride Vejalpur, Ahmedabad. Sunpharma Road Tandalja Road Vadodara 390 012. Pan : Aagcn 9314 D (Applicant) (Responent) : Shri Sanket Bakshi, Ar Assessee By Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/01/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri V. Nandakumar, CIT-DR
Section 10Section 12Section 12ASection 12A(1)(ac)Section 12A(1)(ii)

Indian Federation of Ultra Sound in Medical and Biology, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 6019/MUM/2024[2024-25]Status: DisposedITAT Mumbai07 Jan 2025AY 2024-25

Bench: Shri Amit Shukla & Smt. Renu Jauhriindian Federation Of Ultra V/S. Cit(Exemptions), Mumbai Sound In Medical & बनाम Room No. 601, 6Th Floor, Biology Cumballa Hill, Mtnl Te 524, 2Nd Floor Above Shri Building, Pedder Road, Dr. Krishna Restaurant, S. Gopalrao Deshmukh Marg, V.P. Road, Opera House, Cumballa Hill, Mumbai-400004 Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaati4712R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri K Gopal a/w Ms. NehaFor Respondent: Shri Manish Sareen
Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

Society Moved to Instill Love With Empathy (Smile), Mumbai vs. Commissioner of Income Tax, CIT Exemptions Mumbai

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

ITA 5737/MUM/2024[2025-26]Status: DisposedITAT Mumbai31 Dec 2024AY 2025-26

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 12ASection 80G

Shriman Sampatlal Premraj Surana Charitable Trust, Nashik vs. CIT(E), Pune

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

ITA 2102/PUN/2024[2024-25]Status: DisposedITAT Pune17 Dec 2024AY 2024-25

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Abhay AvachatFor Respondent: Shri Basavaraj Hiremath
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iii)

Udgam Charitable Trust, New Delhi vs. CIT(Exemption), Civic Centre

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

ITA 3012/DEL/2024[2022-23]Status: DisposedITAT Delhi13 Dec 2024AY 2022-23

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2022-23]

Section 10Section 12ASection 12A(1)(ac)Section 80G

Pushpa Jaipuria Foundation, Jaipur vs. CIT (Exemption), Jaipur

Appeal is hereby dismissed as having been withdrawn

ITA 689/JPR/2024[2024-25]Status: DisposedITAT Jaipur27 Nov 2024AY 2024-25

Bench: Ld. Cit(E), Jaipur, Seeking Registration U/S 12Ab Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act’’).

For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Shri Anup Singh, Addl. CIT
Section 12ASection 12A(1)(ac)

Mahavir Jaipuria Medical Foundation, Jaipur vs. CIT (Exemption), Jaipur

Appeal is hereby dismissed as having been withdrawn

ITA 688/JPR/2024[2024-25]Status: DisposedITAT Jaipur21 Nov 2024AY 2024-25

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Ms. Ruchika Sogani, AdvocateFor Respondent: Representative of the Department
Section 12ASection 12A(1)(ac)