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
10
citing judgments
CIT v. B.K.K Memorial Trust
29 Taxmann.com 286 · 2013 · High Court
8
citing judgments
Mistry Memorial Foundat Mistry Memorial Foundation v. CIT(E)
171 Taxmann.com 726 · 2025 · Reported
5
citing judgments

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

Cottonconnect Farmer Community Foundation, Gurgaon vs. Commissioner of Income Tax (Exemptions)), Chandigarh

The appeal stands allowed for statistical purpose

ITA 1846/CHANDI/2025[2026-27]Status: DisposedITAT Chandigarh03 Aug 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1846/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2026-27) Cottonconnect Farmer Community Foundation Cit (Exemptions) Office No.03-109, 3Rd Floor Room No.1, 5Th Floor बनाम/ We Work Dlf Forum, Cybercity Cr Building, Himalaya Marg, Vs. Phase 3, Gurugram (Haryana – 122001 Sector – 17E Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcc-2756-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Gaurav Singhal (Advocate) & Sh. Yashish Sharma (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-07-2026 घोषणाकीतारीख /Date Of Pronouncement 03-08-2026 :

For Appellant: Sh. Gaurav Singhal (Advocate) and Sh. Yashish Sharma (CA) – Ld. ARsFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 12A(1)(ac)Section 2(15)

A T Shah Charitable Trust, Mumbai vs. ITO (Exem)WD-1(1), Mum

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

ITA 725/MUM/2026[2025-26]Status: DisposedITAT Mumbai31 Jul 2026AY 2025-26

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

Section 12ASection 12A(1)(ac)Section 35Section 80G

A T Shah Charitable Trust, Mumbai vs. ITO (Exem)WD-1(1), Mum

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

ITA 724/MUM/2026[2025-26]Status: DisposedITAT Mumbai31 Jul 2026AY 2025-26

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

Section 12ASection 12A(1)(ac)Section 35Section 80G

Asian Heart Paediatric Charitable Trust, Mumbai vs. The Commissioner of Income-Tax (Exemption), Mumbai

Appeals are allowed for statistical purposes

ITA 4767/MUM/2026[2026-27]Status: DisposedITAT Mumbai31 Jul 2026AY 2026-27

Bench: Shri Saktijit Dey, Hon’Ble & Shri Makarand Vasant Mahadeokar, Hon’Ble

Section 12ASection 80G

Asian Heart Paediatric Charitable Trust, Mumbai vs. The Commissioner of Incone-Tax (Exemptions), Mumbai

Appeals are allowed for statistical purposes

ITA 4766/MUM/2026[2026-27]Status: DisposedITAT Mumbai31 Jul 2026AY 2026-27

Bench: Shri Saktijit Dey, Hon’Ble & Shri Makarand Vasant Mahadeokar, Hon’Ble

Section 12ASection 80G

B D Bansal Public Charitable Trust, Amritsar vs. Income Tax Officer Ward-( Exemption), Amritsar

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

ITA 561/ASR/2026[2026-27]Status: DisposedITAT Amritsar30 Jul 2026AY 2026-27

Bench: Sh. M. Balaganesh & Sh. Udayan Das Guptai.T.A. No.560 & 561/Asr/2026 Assessment Year: 2026-27

Section 12ASection 12A(1)(ac)

B D Bansal Public Charitable Trust, Amritsar vs. Income Tax Officer Ward-(Exemption), Amritsar

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

ITA 560/ASR/2026[2026-27]Status: DisposedITAT Amritsar30 Jul 2026AY 2026-27

Bench: Sh. M. Balaganesh & Sh. Udayan Das Guptai.T.A. No.560 & 561/Asr/2026 Assessment Year: 2026-27

Section 12ASection 12A(1)(ac)

Kolsa Mohalla Ranavav Halai Memon Jamat, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 4834/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Jul 2026AY 2026-27

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Smt. Amrita Singh, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

Kolsa Mohalla Memon Brotherhood, Mumbai vs. CIT (Exemptions ), Mumbai

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

ITA 4832/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Jul 2026AY 2026-27

Bench: Shri Vikram Singh Yadav & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Smt. Amrita Singh, CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

Satrunjay Sankheshwar Upasak Religious Trust, Bandra East vs. Ward 23(3)(1), Piramal Chamber, Mumbai

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

ITA 4803/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Jul 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Shri Pawan Singh () Assessment Year: 2026-27

For Appellant: Shri S. D. ChhedaFor Respondent: Shri Basavaraj Hiremath, CIT DR
Section 12ASection 12A(1)(ac)

R S Sangwan Memorial Education Society, Bhiwani vs. Exemptions Ward, Rohtak

The appeal is allowed for statistical purposes

ITA 3220/DEL/2026[2026-27]Status: DisposedITAT Delhi29 Jul 2026AY 2026-27

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 12ASection 12A(1)(ac)

Young Mens Christian Association, Shillong vs. ITO, Ward-2(4), Exemp, Shillong

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

ITA 317/GTY/2026[2026-27]Status: DisposedITAT Guwahati28 Jul 2026AY 2026-27

Bench: The Competent Authority For Registration Of Section 12A((1)(Ac)(Ii) Of The Act. The Ld. Cit(E) Observed That ‘The Maxim Vigilantibus Non- Dormentibus Jura Subveniunt’ & He Dismissed The Appeal Of The Assessee. The Ld. Counsel Submitted That The Application Has Been Rejected Without Giving Proper Opportunity Of Being Heard To The Assessee. The Ld. Cit(E) Granted Only One Opportunity For Which It Could Not Avail By The Assessee & It Was Expecting For More Opportunity & The Ld.Cit(E) Passed His Order On 21.03.2026. He Further Requested & Undertook That If One More Chance Is Granted To The Assessee, The Assessee Will Be Able To Substantiate Its Case.

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 12ASection 12A(1)(ac)

Gram Vikas Shikshan Mandal, Pune vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 1053/PUN/2026[2026-27]Status: DisposedITAT Pune28 Jul 2026AY 2026-27

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1053/Pun/2026 Assessment Year : 2026-27 Gram Vikas Shikshan Mandal, Vs. Commissioner Of Income A/P. Pimparkhed, Tax (Exemption), Pune Tal. Shirur, Dist. Pune-410504 Maharashtra Pan : Aadtg4558J Appellant Respondent

For Appellant: Shri Abhay AvachatFor Respondent: Shri Mithun Shete
Section 12ASection 12A(1)(ac)

Sri Krishna Mandir Trust, Delhi vs. CIT Exemptions Delhi, Delhi

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

ITA 2598/DEL/2026[2026-27]Status: DisposedITAT Delhi28 Jul 2026AY 2026-27

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 12ASection 12A(1)(ac)

Dawat-E-Islami Hind, Varanasi vs. CIT Exemption, Lucknow

ITA 143/VNS/2026[2022-23 to 2026-27]Status: DisposedITAT Varanasi27 Jul 2026

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2022-23 To 2026-27 Dawat-E-Islami Hind, Vs. Cit, Exemption Masjid Bibi Ulfat C-19/90, Mohalla Lalapura Khude Varanasi, Varanasi Pan: Aadtd2784M (Appellant) (Respondent) Assessee By: Sh. Dharmendra Kumar, C.A. Revenue By: Sh. Koushlendra Tewari, Cit Dr Date Of Hearing: 14.05.2026 Date Of Pronouncement: 27.07.2026 O R D E R Per Nikhil Choudhary, Am: This Is An Appeal Against The Order Of The Ld. Cit(Exemption) Rejecting The Application For Registration Under Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 & Also Cancelling Any Registration Granted Earlier Under Section 12Ab/12A Of The Act. The Grounds Of Appeal Are As Under:- “1. That Ld. Cit(E) Erred To Mention In The Order That There Is No Clause In The Trust-Deed Of The Appellant Which States That Trust Will Give Donations To Other Trusts. Whereas, The Objects Of The Appellant Include To Support, Give Donation & Maintain The Trust/Societies Which Are Engaged In Spreading The Islamic Education Or Promotion & Dissemination Of Spiritual Teaching Of Islam. Hence. Rejection Of Registration Application Of The Appellant Is Against The Facts, Unjustified & Without Jurisdiction. 2. That The Objects Of The Appellant Clearly Provide To Make Payment Of Expenses Or Give Assistance By Donation Or Otherwise To Other Trust, Society Or Other Organization For Spreading The Islamic Education Or Promotion & Dissemination Of Spiritual Teaching Of Islam. During The Year, Appellant Incurred Expenses & Gave Donations To Other Trust For Fulfilment Of The Objects Of The Trust, Hence Ld. Cit(E) Erred To Reject The Registration

For Appellant: Sh. Dharmendra Kumar, C.AFor Respondent: Sh. Koushlendra Tewari, CIT DR
Section 12ASection 12A(1)(ac)Section 2(15)

Priyadarshani Gymkhana, Dhule vs. Commissioner of Income Tax, (Exemptions), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1612/PUN/2026[2026-27]Status: DisposedITAT Pune27 Jul 2026AY 2026-27
For Appellant: Shri Sharad ShahFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80GSection 80G(5)

Priyadarshani Gymkhana, Dhule vs. Commissioner of Income Tax, (Exemptions), Pune

In the result, the appeal filed by the assessee in ITA

ITA 1611/PUN/2026[2026-27]Status: DisposedITAT Pune27 Jul 2026AY 2026-27
For Appellant: Shri Sharad ShahFor Respondent: Shri Amit Bobde
Section 12A(1)(ac)Section 80GSection 80G(5)

Al Masoomeen Yateem Trust, Srinagar vs. Commssioner of Income Tax ( Exemptions), Chandigarh

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

ITA 52/ASR/2026[20256-26]Status: DisposedITAT Amritsar24 Jul 2026
Section 12ASection 2(15)

Al Masoomeen Yateem Trust, Sringar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

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

ITA 51/ASR/2026[2025-26]Status: DisposedITAT Amritsar24 Jul 2026AY 2025-26
Section 12ASection 2(15)

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