What is the leading case on Section 12A(1)(ac)(ii) of the Income Tax Act?

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (81 Taxmann.com 49) is the decision most relied on for Section 12A(1)(ac)(ii), cited in 10 judgments.

Which cases are most cited on Section 12A(1)(ac)(ii)?

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (81 Taxmann.com 49) — 10 citing judgments; CIT v. B.K.K Memorial Trust (29 Taxmann.com 286) — 8 citing judgments; Mistry Memorial Foundat Mistry Memorial Foundation v. CIT(E) (171 Taxmann.com 726) — 5 citing judgments.

How many judgments are there on Section 12A(1)(ac)(ii)?

BharatTax indexes 679 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1)(ac)(ii) of the Income Tax Act, 1961.

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

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ac)(ii) 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)(ii) is 214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (81 Taxmann.com 49), cited in 10 of the 679 judgments on BharatTax that turn on this section.

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

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala)

81 Taxmann.com 49 · 2017 · High Court

citing judgments

CIT v. B.K.K Memorial Trust

29 Taxmann.com 286 · 2013 · High Court

citing judgments

Mistry Memorial Foundat Mistry Memorial Foundation v. CIT(E)

171 Taxmann.com 726 · 2025 · Reported

citing judgments

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

Sanskardham Nandan, Mehsana vs. CIT(Exemption), Ahmedabad

The appeal of the assessee is treated as allowed for statistical purposes

ITA 2980/AHD/2026[2025-26]Status: DisposedITAT Ahmedabad16 Oct 2026AY 2025-26

For Appellant: Shri Hardik Vora, AdvocateFor Respondent: Shri Ram Tiwari, CIT. DR

Section 12A

Ss Early Learning Society, Hyderabad vs. CIT (Exemption), Hyderabad

In the result, appeal filed by the assessee allowed

ITA 1208/HYD/2025[2026-27]Status: DisposedITAT Hyderabad16 Oct 2026AY 2026-27

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 2(15)

Lalaram Gupta Charitable Trust, Agra vs. ITO, Exemption, Agra

In the result, the appeals of the assessee viz

ITA 660/AGR/2026[2025-26]Status: DisposedITAT Agra15 Oct 2026AY 2025-26

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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

Lalaram Charitable Trust, Agra vs. ITO, Exemption, Agra

In the result, the appeals of the assessee viz

ITA 659/AGR/2026[2025-26]Status: DisposedITAT Agra15 Oct 2026AY 2025-26

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

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

Shri Brajshiromani Laxmandas Sewa Trust, Vrindavan Mathura vs. Income-Tax Officer, Ward 1(3)(1), Mathura, Aayakar Bhawan

In the result, both the appeals of the assessee viz ITA No

ITA 592/AGR/2026[2026-2027]Status: DisposedITAT Agra14 Oct 2026AY 2026-2027

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

Shri Brajshiromani Laxmandas Sewa Trust, Vrindavan Mathura vs. Income-Tax Officer, Ward 1(3)(1), Mathura, Aayakar Bhawan

In the result, both the appeals of the assessee viz ITA No

ITA 591/AGR/2026[2026-2027]Status: DisposedITAT Agra14 Oct 2026AY 2026-2027

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

The Divine Life Society, Jaipur vs. Exemption Ward 1, Jaipur

The appeals of the assessee are dismissed as withdrawn

ITA 1491/JPR/2026[2025-26]Status: DisposedITAT Jaipur14 Oct 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Kuldip Singhita Nos. 1484 & 1491/Jpr/2026 (Assessment Year: 2025-26)

For Appellant: Sh. Devang Gargieya, CA (thruFor Respondent: Sh. Anand Swaroop, CIT

Section 12ASection 12A(1)(ac)Section 332(7)(a)Section 354(3)(a)Section 80G(5)

The Divine Life Society, Jaipur vs. Exemption Ward 1, Jaipur

The appeals of the assessee are dismissed as withdrawn

ITA 1484/JPR/2026[2025-26]Status: DisposedITAT Jaipur14 Oct 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Kuldip Singhita Nos. 1484 & 1491/Jpr/2026 (Assessment Year: 2025-26)

For Appellant: Sh. Devang Gargieya, CA (thruFor Respondent: Sh. Anand Swaroop, CIT

Section 12ASection 12A(1)(ac)Section 332(7)(a)Section 354(3)(a)Section 80G(5)

Yashaswi Academy for Skills, Pune vs. PCIT (Central), Pune

ITA 2448/PUN/2026[NA]Status: DisposedITAT Pune13 Oct 2026

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amit Bobde, CIT-DR

Section 12ASection 12A(1)(ac)Section 133ASection 2(15)Section 8Section 80G

Yashaswi Academy for Skills, Pune vs. PCIT (Central), Pune

ITA 2447/PUN/2026[NA]Status: DisposedITAT Pune13 Oct 2026

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amit Bobde, CIT-DR

Section 12ASection 12A(1)(ac)Section 133ASection 2(15)Section 8Section 80G

Shri Bayad Stand Vaishnav Pushtiy Margiy Shree Vallabh Seva Trust, Bayad vs. CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2603/AHD/2025[2024-25]Status: DisposedITAT Ahmedabad08 Oct 2026AY 2024-25

Bench: Shri Narendra Prasad Sinha & Shri Sanjay Kumarassessment Year: 2024-25

Section 12A(1)(ac)

Jyotirmani Foundation, Ulhasnagar vs. Exemption Ward, Thane

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

ITA 8468/MUM/2026[2027-28]Status: DisposedITAT Mumbai08 Oct 2026AY 2027-28

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAGCJ2904F

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

Jyotirmani Foundation, Ulhasnagar vs. Exemption Ward, Thane

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

ITA 8467/MUM/2026[2027-28]Status: DisposedITAT Mumbai08 Oct 2026AY 2027-28

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAGCJ2904F

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

Shree Kundrodi Aath Koti Nani Paksh Sthanakvasi Sangh, Mumbai vs. ITO Ward 26(2)1, Mumbai

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

ITA 7122/MUM/2026[2026-27]Status: DisposedITAT Mumbai08 Oct 2026AY 2026-27

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAGPS0911G

Section 12ASection 12A(1)(ac)

Dedicated Brothers Group Regd, Patiala, Punjab vs. CIT(E), Chandigarh

The appeal stand allowed for statistical purposes

ITA 1091/CHANDI/2026[2027-28]Status: DisposedITAT Chandigarh01 Oct 2026AY 2027-28

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.1091/Chandi/2026 Dedicated Brothers Group Regd Cit (Exemptions) New Market Complex Aaykar Bhawan, Sector 17 बनाम/ Vs. Tripuri Town, Patiala Chandigarh – 160017 Punjab – 147001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-7021-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual Mode) सुनवाईकीतारीख/Date Of Hearing : 28-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application As Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Ii) Vide Rejection Order Dated 16.03.2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. Upon Perusal Of Para 5 Of The Impugned Order, It Could Be Seen That The Registration Has Been Denied On The Ground That The Assessee Failed To Furnish The Requisite Documents As Called For By Ld. Cit(E).

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR

Section 12A(1)(ac)

Shriram Charitable Trust, Delhi vs. CIT(Exemption), Delhi

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

ITA 7111/DEL/2026[NA]Status: DisposedITAT Delhi01 Oct 2026

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhanita No.7111/Del/2026 (Assessment Year: Na) Shriram Charitable Trust Cit(Exemption)1(1), X-1902/C, Gali No. 10 E-2 Block, Civic Centre, Dr. Rajgarh Extension V. S P Mukherjee Marg, Minto Gandhi Nagar Road,New Delhi-110002 Delhi-110031 Pan-Aatts7496P (Appellant) (Respondent) Assessee By Shri Himesh Demble,Ca(Vc) Department By Shri Bhopal Singh, Cit Dr Date Of Hearing 01.10.2026 Date Of Pronouncement 01.10.2026 Order Per Ramit Kochar, Am:

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