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)

Bombay Utkal Samiti, Mumbai vs. CIT(Exemptions), Mumbai

In the result, ITA No. 4871/Mum/2026 and ITA No

ITA 4872/MUM/2026[2026-2027]Status: DisposedITAT Mumbai12 Aug 2026AY 2026-2027

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

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

Bombay Utkal Samiti, Mumbai vs. CIT(Exemptions), Mumbai

In the result, ITA No. 4871/Mum/2026 and ITA No

ITA 4871/MUM/2026[2026-2027]Status: DisposedITAT Mumbai12 Aug 2026AY 2026-2027

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokar

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

Delhi University Womens Association, Delhi vs. CIT (E) Delhi, New Delhi

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

ITA 6224/DEL/2026[2027-28]Status: DisposedITAT Delhi12 Aug 2026AY 2027-28

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No. 6224/Del/2026, A.Y. 2027-28 Delhi University Womens Vs. Cit(E), Association Delhi 10 Cavalry Lanes, Chhatra Marg, University Of Delhi, Delhi 110007, Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaad4230A Appellant .. Respondent

For Appellant: Sh. Ved Mittal, CAFor Respondent: Sh. K. Hauthang, CIT-DR

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

Mata Muniya Devi Educational Society, Samalka New Delhi vs. CIT(Exemption), Delhi

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

ITA 5419/DEL/2026[NA]Status: DisposedITAT Delhi12 Aug 2026

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

Section 12ASection 12A(1)(ac)

The Amir Education Society, Faridabad vs. Deputy Commissioner of Income Tax, Chandigarh

In the result, appeal of the assessee in ITA No

ITA 3539/DEL/2026[2025-26]Status: DisposedITAT Delhi12 Aug 2026AY 2025-26

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

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

Technical Education College, Barnala vs. CIT Exemptions, Chandigarh

The appeal of the assessee is allowed for statistical purposes

ITA 856/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh11 Aug 2026AY 2026-2027

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.856/Chandi/2026 Technical Education College Cit (Exemptions) Bhatinda Road, Barnala Room No. 1, 5Th Floor, बनाम/ Vs. Punjab – 148101 C.R. Building, Himalaya Marg, Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtt-3261-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Pr. Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 30-07-2026 घोषणाकीतारीख /Date Of Pronouncement 11-08-2026 : आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) - Ld. DR

Section 12ASection 12A(1)(ac)

M/S Florence Nightingale Educational Society, Delhi vs. PCIT Central -3, Delhi

In the result, Appeals filed by the Assessee are allowed

ITA 5043/DEL/2026[-]Status: DisposedITAT Delhi11 Aug 2026

Bench: Ms Madhumita Roy & Shri Krinwant Sahay

For Appellant: Sh. Gautam Jain, Adv and ShriFor Respondent: Shri Om Prakash CIT (DR)

Section 11Section 127Section 12ASection 12A(1)(ac)Section 132(1)Section 80GSection 80G(5)(ii)

M/S Florence Nightingale Educational Society, Delhi vs. PCIT (Central ) -3, Delhi

In the result, Appeals filed by the Assessee are allowed

ITA 5042/DEL/2026[-]Status: DisposedITAT Delhi11 Aug 2026

Bench: Ms Madhumita Roy & Shri Krinwant Sahay

For Appellant: Sh. Gautam Jain, Adv and ShriFor Respondent: Shri Om Prakash CIT (DR)

Section 11Section 127Section 12ASection 12A(1)(ac)Section 132(1)Section 80GSection 80G(5)(ii)

M/S Lala Sher Singh Memorial Jeevan Trust Societh, New Delhi vs. PCIT (Central ) -3, New Delhi

In the result, Appeals filed by the Assessee are allowed

ITA 5041/DEL/2026[-]Status: DisposedITAT Delhi11 Aug 2026

Bench: Ms Madhumita Roy & Shri Krinwant Sahay

For Appellant: Sh. Gautam Jain, Adv and ShriFor Respondent: Shri Om Prakash CIT (DR)

Section 11Section 127Section 12ASection 12A(1)(ac)Section 132(1)Section 80GSection 80G(5)(ii)

M/S Lala Sher Singh Memorial Jeevan Trust Society, New Delhi vs. PCIT (Central ) -3, Delhi

In the result, Appeals filed by the Assessee are allowed

ITA 5040/DEL/2026[-]Status: DisposedITAT Delhi11 Aug 2026

Bench: Ms Madhumita Roy & Shri Krinwant Sahay

For Appellant: Sh. Gautam Jain, Adv and ShriFor Respondent: Shri Om Prakash CIT (DR)

Section 11Section 127Section 12ASection 12A(1)(ac)Section 132(1)Section 80GSection 80G(5)(ii)

Shanti Shiksha Samiti, Haryana vs. CIT (Exemptons), Chandigarh

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

ITA 4168/DEL/2026[-]Status: DisposedITAT Delhi11 Aug 2026

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 12ASection 12A(1)(ac)

Earthful Foundation, Zoo Road vs. ITO ( Exemption) 2 (3) Guwahati, Guwahati

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

ITA 339/GTY/2026[2026-27]Status: DisposedITAT Guwahati10 Aug 2026AY 2026-27

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri M.C. Omi Mingshen, CIT-DR

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

Earthful Foundation, Zoo Road vs. ITO ( Exemption) W - 2(3) Guwahati, Guwahati

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

ITA 338/GTY/2026[2026-27]Status: DisposedITAT Guwahati10 Aug 2026AY 2026-27

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri M.C. Omi Mingshen, CIT-DR

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

Indian Public Charitable Trust, Patiala vs. CIT Exemptions, Chandigarh

The appeals stand allowed for statistical purposes

ITA 652/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh10 Aug 2026AY 2026-2027

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकरअपीलसं. / Ita No.603/Chandi/2026 & 2. आयकरअपीलसं. / Ita No.652/Chandi/2026 Indian Public Charitable Trust Cit (Exemptions) बनाम/ 36-D, Model Town, Room No.1, 5Th Floor, C. R. Building Near Tagore Cinema, Patiala Himalaya Marg, Sector – 17E Vs. Punjab – 147001 Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaati-7307-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Deepak Aggarwal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 10-08-2026 : आदेश / O R D E R Per Bench 1. Aggrieved By Rejection Of An Application As Filed By The Assessee Seeking Registration U/S 12A(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G Vide Impugned Orders Dated 23.02.2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us.

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

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

Indian Public Charitable Trust, Patiala vs. CIT-Exemptions, Chandigarh

The appeals stand allowed for statistical purposes

ITA 603/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh10 Aug 2026AY 2026-2027

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

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

Indian Academy of Pediatrics, Gurgaon vs. CIT Exemptions, Chandigarh

The appeal stand allowed for statistical purpose

ITA 1266/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh10 Aug 2026AY 2025-26

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

Section 12A(1)(ac)

Shree Munisurvrat Swami Rasar Trust Derasar Trust, Ahmedabad vs. CIT(Exemption), Ahmedabad

ITA 463/AHD/2026[NA]Status: DisposedITAT Ahmedabad10 Aug 2026

For Appellant: Shri Hardik Vora, AR

Section 12A(1)(ac)

Sardar Chetan Singh Charitable Trust, Ludhiana vs. CIT Exemptions Chandigarh, Chandigarh

The appeal stand allowed for statistical purposes

ITA 1880/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh06 Aug 2026AY 2025-26

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं. / Ita No.1880/Chandi/2025 Sardar Chetan Singh Charitable Cit (Exemptions) Trust Room No.1, 5Th Floor, C R Building बनाम/ B-I-1362, Opp. Old Distt Courts Himalaya Marg, Sector – 17E Beri Road, Rattan Building Chandigarh – 160017 Vs. Civil Lines Ludhiana Punjab – 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaats-4080-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Pankaj Bhalla (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 06-08-2026 : 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 Impugned Order Dated 03.12.2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. 2. Upon Perusal Of Para 4.1 Of Impugned Order, It Could Be Seen That The Registration Has Been Denied On The Ground That The Assessee Purchased Units In A Vipul Business Park From Vipul Private Limited

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

Section 12A(1)(ac)