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 164 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 — Case Laws

MPSMC ALUMNI SCHOLARSHIP FUND & FOUNDATION,RAJKOT vs. CIT (EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 41/RJT/2026[2026-2027]Status: DisposedITAT Rajkot17 Apr 2026AY 2026-2027

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

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

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8730/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

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

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8729/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

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

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)

NATIONNEXT FOUNDATION,NAGPUR vs. CIT EXEMPTIONS, PUNE

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

ITA 309/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)

MUKTABEN MAYASHANKER VORA SARAVAJNIK TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

ITA 719/RJT/2025[2026-27]Status: DisposedITAT Rajkot01 Apr 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 718/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Lohana Yuvak Pragti Mandal Cit (Exemption) Sanganwa Chowk, Lohana, Room No.609, Floor-6, Aayakar Bhawan Vs. Mahajanwadi Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatl0911H (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 766/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Chunilal Bhagwanji Anath Gaushala Cit (Exemption) Panjraple Trust Vs. Room No.609, Floor-6, Aayakar Bhawan Near Mahaprabhuji’S Bethak Jam (Vejalpur), Nr. Sachin Tower, 100 Foot Khambhaliya, Jam Khambhaliya Road, Anandnagar-Prahladnagar Road, Gujarat- 361305 Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatc2457R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita No. 767/Rjt/2025 ("नधा"रणवष"/Assessment Year: (2026-27) Dhirajlal Naranji Jasani Charitable Trust Cit (Exemption) Plot No. 330, Gidc Phase Ii Aji Ind Vs. Room No.609, Floor-6, Aayakar Bhawan Estate Rajkot (Vejalpur), Nr. Sachin Tower, 100 Foot Gujarat-360003 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatd1590N (अपीलाथ"/Appellant) (""यथ"/Respondent)

MICRO FINANCE INDUSTRY NETWORK,GURGAON vs. CIT(E), CHANDIGARH

ITA 5878/DEL/2025[-]Status: DisposedITAT Delhi11 Mar 2026

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

INTERNATIONAL NAVODAYA CHAMBER OF COMMERCE,DELHI vs. CIT EXEMPTION, DELHI

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 7430/DEL/2025[2026-2027]Status: DisposedITAT Delhi09 Mar 2026AY 2026-2027

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Sanjeev Goyal, CAFor Respondent: Sh. Amit Jain, CIT-DR

Section 12ASection 12A(1)(ac)Section 250(2)(a)Section 80G

INTERNATIONAL NAVODAYA CHAMBER OF COMMERCE,DELHI vs. CIT EXEMPTION DELHI, DELHI

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 7429/DEL/2025[2026-2027]Status: DisposedITAT Delhi09 Mar 2026AY 2026-2027

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Sanjeev Goyal, CAFor Respondent: Sh. Amit Jain, CIT-DR

Section 12ASection 12A(1)(ac)Section 250(2)(a)Section 80G

VATHSALYAM TRUST,HOSUR vs. CIT (EXEMPTION), SALEM

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

ITA 3196/CHNY/2025[2025-26]Status: DisposedITAT Chennai04 Mar 2026AY 2025-26

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Ms. A.Sharren, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT

Section 119Section 12ASection 12A(1)(ac)

OM EDUCATION TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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

ITA 2236/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Mar 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

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

OM EDUCATION TRUST,AHMEDABAD vs. THE CIT (EXEMPTION), AHMEDABAD

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

ITA 2235/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Mar 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

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

GUJARAT HIRA BOURSE,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 89/AHD/2026[NA]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: Na

Section 12ASection 12A(1)(ac)

DIGVIJAY LIONS FOUNDATION,ASARWA vs. CIT(EXEMPTION), VEJALPUR

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

ITA 169/AHD/2026[NA]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: Na

Section 12ASection 12A(1)(ac)

JAWAHARLAL DARDA DUCATION SOCIETY ,YAVATMAL vs. DCIT CIR-EXEMP, NAGPUR, NAGPUR

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

ITA 368/NAG/2025[2025-26]Status: DisposedITAT Nagpur24 Feb 2026AY 2025-26

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

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Pankaj Kumar

Section 10Section 10(230)Section 12A(1)(ac)Section 80G(5)

A.D. EDUCTIONAL SOCIETY ,FARIDABAD vs. CIT EXEMPTION, CHANDIGARH , CHANDIGARH

The appeals stand allowed for statistical purposes

ITA 1692/CHANDI/2025[NA]Status: DisposedITAT Chandigarh24 Feb 2026

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1691/Chandi/2025 & 2. आयकर अपील सं. / Ita No.1692/Chandi/2025 M/S A.D. Educational Society Cit (Exemptions) C/O R.S. Poonia (Ca) Sector-17E बनाम/ Vs. D-82B, Siwad Area, Krishna Nagar Chandigarh - 160017 Bapu Nagar, Jaipur-302015 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaa-4089-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajat Chaudhary (Advocate) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application U/S 12(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 03-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 3.2 Of Order Passed By Ld. Cit(E) Rejecting Registration U/S 12A(1)(Ac)(Ii), It Could Be Seen That The Assessee Failed To Supply The Requisite

For Appellant: Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR

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

A.D. EDUCATIONAL SOCIETY ,FARIDABAD vs. CIT EXEMPTION, CHANDIGARH , CHANDIGARH

The appeals stand allowed for statistical purposes

ITA 1691/CHANDI/2025[NA]Status: DisposedITAT Chandigarh24 Feb 2026

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1691/Chandi/2025 & 2. आयकर अपील सं. / Ita No.1692/Chandi/2025 M/S A.D. Educational Society Cit (Exemptions) C/O R.S. Poonia (Ca) Sector-17E बनाम/ Vs. D-82B, Siwad Area, Krishna Nagar Chandigarh - 160017 Bapu Nagar, Jaipur-302015 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaa-4089-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajat Chaudhary (Advocate) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application U/S 12(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 03-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 3.2 Of Order Passed By Ld. Cit(E) Rejecting Registration U/S 12A(1)(Ac)(Ii), It Could Be Seen That The Assessee Failed To Supply The Requisite

For Appellant: Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR

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