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)

Mata Kaushalya Devi Charitable Trust, Jawahar Nagar, Gurgaon, Haryana vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeals stand allowed for statistical purposes

ITA 1031/CHANDI/2026[Not Applicable]Status: DisposedITAT Chandigarh14 Jul 2026
For Appellant: Sh. Baldev Raj (CA) & Sh. Maneesh UpnejjaFor Respondent: Smt. Geetinder Mann (CIT) - Ld. DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Mata Kaushalya Devi Charitable Trust, Jawahar Nagar, Haryana vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeals stand allowed for statistical purposes

ITA 1030/CHANDI/2026[Not Applicable]Status: DisposedITAT Chandigarh14 Jul 2026
For Appellant: Sh. Baldev Raj (CA) & Sh. Maneesh UpnejjaFor Respondent: Smt. Geetinder Mann (CIT) - Ld. DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Rashtrakavi Dr Maithilisharan Gupt Lok Kalyan Trust, Jhansi vs. ITO, Ward Exemption, Agra

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

ITA 497/AGR/2026[2025-26]Status: DisposedITAT Agra13 Jul 2026AY 2025-26

Bench: : Sunil Kumar Singhbrajesh Kumar Singhassessment Year: 2025-26 Rashtrakavi Dr Maithilisharan Gupt Vs. Ito, Ward Exemption, Lok Kalyan Trust, Aayakar Bhawan, Sanjay 944, Rashtrakavi Niwas, Civil Place, Agra-282002 Lines, Jhansi-284001 Pan :Aabtr4549N (Appellant) (Respondent) Assessee By Shri. Anurag Sinha, Adv Department By Smt. Sangeeta Yadav, Cit Dr Date Of Hearing 08.07.2026 Date Of Pronouncement 08.07.2026 Order Per:Sunil Kumar Singh

Section 12ASection 12A(1)(ac)

Msp Public School Society, Jamgaon vs. CIT (Exemption), Bhopal

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

ITA 499/RPR/2026[2026-27]Status: DisposedITAT Raipur13 Jul 2026AY 2026-27

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 499/Rpr/2026 (िनधा"रण वष" Assessment Year: 2026-27) Msp Public School Society, Vs Commissioner Of Income-Tax Msp Public School, Village Jamgaon, (Exemption), Bhopal, District-Raigarh-496001 C.G. Room No.201, Ii Floor, Metro Walk Building, Reac, Bhopal-462016, Pan: Aadtm5183B (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Rakesh Khandelwal, Ca राज" की ओर से / Revenue By : Shri Rituparna Namdeo, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 09/07/2026 घोषणा की तारीख / Date Of : 13/07/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Rakesh Khandelwal, CAFor Respondent: Shri Rituparna Namdeo, CIT-DR
Section 12A(1)(ac)Section 80GSection 80G(5)(i)Section 80G(5)(ii)

Agrawal Sabha, Rajnandgaon vs. Exemption Ward 2, Raipur

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

ITA 438/RPR/2026[2027]Status: DisposedITAT Raipur13 Jul 2026

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 438/Rpr/2026 (िनधा"रण वष" Assessment Year: Na) Agrawal Sabha, Agrasen Bhawan, Vs Commissioner Of Income-Tax Near Bus Stand, Ward No.25, (Exemption), Bhopal, Rajnandgaon-491441, C.G. Room No.201, Ii Floor, Metro Walk Building, Reac, Bhopal-462016, M.P. Pan: Aabta2733M (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Bikram Jian Ca Shri Harish Chand Jain, Ca Shri Harsh Jain, Ca राज" की ओर से / Revenue By : Shri Piyush Tripathi, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/07/2026 घोषणा की तारीख / Date Of : 13/07/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.03.2026 Of Commissioner Of Income Tax (Exemption), [Cit(E)], Bhopal Rejecting Not Only The Renewal Of Registration Under Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 (‘Act’) But Also The Registration Under Section 12Ab Of The Act.

For Appellant: Shri Bikram Jian CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)

Chhatisgarh Kalyan Samiti, Bhilai vs. CIT(Exmp), Bhopal

In the result, the appeal of the assessee is dismissed

ITA 434/RPR/2026[NA]Status: DisposedITAT Raipur13 Jul 2026

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 434/Rpr/2026 (िनधा"रण वष" Assessment Year: Na) Chhattisgarh Kalyan Samiti, Vs Commissioner Of Income-Tax Kalyan College Building, (Exemption), Bhopal, Sector-7, Bhilai-490001, C.G. Room No.201, Ii Floor, Metro Walk Building, Reac, Bhopal-462016, M.P. Pan: Aaaac8000D (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri Yash Jain, Ca राज" की ओर से / Revenue By : Shri Piyush Tripathi, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 03/07/2026 घोषणा की तारीख / Date Of : 13/07/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am:

For Appellant: Shri Yash Jain, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

The Paramount Educational & Welfare Society, Delhi vs. CIT(Exemption), Delhi

In the result, ITA 2793/Del/2026 and 2794/Del/2026 are allowed for statistical purposes

ITA 2794/DEL/2026[Not applicable]Status: DisposedITAT Delhi13 Jul 2026

Bench: Shri Mahavir Singh & Shri Manish Agarwalitas No.2793 & 2794/Del/2026 (Assessment Year -------)

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

The Paramount Educational & Welfare Society, Delhi vs. CIT(Exemption), Delhi

In the result, ITA 2793/Del/2026 and 2794/Del/2026 are allowed for statistical purposes

ITA 2793/DEL/2026[Not applicable]Status: DisposedITAT Delhi13 Jul 2026

Bench: Shri Mahavir Singh & Shri Manish Agarwalitas No.2793 & 2794/Del/2026 (Assessment Year -------)

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

Muni Education Society, Sonepat vs. ITO Exemption Ward, Rohtak

The appeal is allowed and the ld

ITA 1709/DEL/2026[-]Status: DisposedITAT Delhi10 Jul 2026

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklamuni Education Society Vs. Ito, Exemption War Zila Nathupur, Sonepat, Parishad Building, Rohtak Haryana – 131029 Haryana – 124001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabtm7209C Appellant .. Respondent Appellant By : Ms. Mansi Jain, Adv. Sh. Tanishq Ahuja, Adv. Sh. Anirudh Mittal, Adv. Respondent By : Ms. Rakhi Vimal, Cit, Dr Date Of Hearing 02.07.2026 Date Of Pronouncement 10.07.2026

For Appellant: Ms. Mansi Jain, AdvFor Respondent: Ms. Rakhi Vimal, CIT, DR
Section 12ASection 12A(1)(ac)Section 2(15)

Citizens Relief Rehabilitation & Education Fund, Delhi vs. Commissioner of Income Tax (Exemption)- Delhi, Delhi

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

ITA 5334/DEL/2026[2026-27]Status: DisposedITAT Delhi09 Jul 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Krinwant Sahay

For Appellant: Shri R. S. Ahuja, C.A. and Shri Pushpdeep Sodhi, AdvFor Respondent: Shri Rajesh Mahajan, CIT (D.R)
Section 12ASection 12A(1)(ac)Section 80G

Citizens Relief Rehabilitation & Education Fund, Delhi vs. Commissioner of Income Tax (Exemption)- Delhi, Delhi

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

ITA 5333/DEL/2026[2026-27]Status: DisposedITAT Delhi09 Jul 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Krinwant Sahay

For Appellant: Shri R. S. Ahuja, C.A. and Shri Pushpdeep Sodhi, AdvFor Respondent: Shri Rajesh Mahajan, CIT (D.R)
Section 12ASection 12A(1)(ac)Section 80G

Aarti Singal Foundation, New Delhi vs. Income Tax Officer, Ward Exemption 1(1), New Delhi

ITA 5290/DEL/2026[2026-27]Status: DisposedITAT Delhi09 Jul 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Krinwant Sahay

For Appellant: Shri Ashwani Kumar, C.A and Shri Ankur Aggarwal, C.AFor Respondent: Shri Om Prakash, CIT (D.R)
Section 12ASection 12A(1)(ac)Section 80G(5)(ii)

Aarti Singal Foundation, New Delhi vs. Income Tax Officer, Ward Exemption 1(1), New Delhi

ITA 5289/DEL/2026[2026-27]Status: DisposedITAT Delhi09 Jul 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Krinwant Sahay

For Appellant: Shri Ashwani Kumar, C.A and Shri Ankur Aggarwal, C.AFor Respondent: Shri Om Prakash, CIT (D.R)
Section 12ASection 12A(1)(ac)Section 80G(5)(ii)

Smt Vimal Chawla Charitable Trust, Haryana vs. CIT(E), Chandigarh

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

ITA 2732/DEL/2026[-]Status: DisposedITAT Delhi09 Jul 2026

Bench: Shri Mahavir Singh & Shri Manish Agarwalsmt. Vimal Chawla The Cit(Exemptions), Charitable Trust, Chandigarh. Nims Hospital, Sector-23A, Vs. Faridabad, Haryana-121005. Pan-Aats4033M (Appellant) (Respondent) Assessee By Shri Pratap Gupta, Ca Department By Ms. Runi Pal, Cit-Dr Date Of Hearing 06/07/2026 Date Of Pronouncement 06/07/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Chandigarh [Cit(E), In Short] Dated 19.02.2026 Rejecting The Approval/Registration Sought U/S 12A/(1)(Ac)(Ii) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’).

Section 12ASection 12A(1)(ac)

Sham Sunder Lal Kalawati Acharwale Charitable Trust, Delhi vs. ITO Ward-Exemption 2(1), Delhi

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

ITA 903/DEL/2026[2026-27]Status: DisposedITAT Delhi08 Jul 2026AY 2026-27

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 903/Del/2026, A.Y. 2026-27 Sham Sunder Lal Kalawati Vs. Ito, Acharwale Charitable Trust, Ward-Exemption 2(1), 108 Banarsi Das Estate Delhi Timarpur, Civil Lines S.O. (North Delhi) Majnu Ka Tilla, Central Delhi, New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaats1258C Appellant .. Respondent

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. K. Hauthang Kilong, CIT- DR
Section 12ASection 12A(1)(ac)Section 61

Aacas3684F, Shishu Kalyan Educational Society vs. CIT Exemptions Chandigarh, Chandigarh

In the result, the appeal of the Assessee is allowed

ITA 2704/DEL/2026[NA]Status: DisposedITAT Delhi08 Jul 2026

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshshishu Kalyan Educational Vs. Cit(Exemption), Society, Chandigarh Vpo Nawada, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aacas3684F Assessee By : Shri Pawan Chhikara, Ca Ms. Himani Garg, Ca Revenue By: Ms. Lalita Kumari, Cit Dr Date Of Hearing 02/07/2026 Date Of Pronouncement 08/07/2026

For Appellant: Shri Pawan Chhikara, CAFor Respondent: Ms. Lalita Kumari, CIT DR
Section 12ASection 12A(1)(ac)Section 2(15)

Nai Disha Education Society, Haryana vs. CIT Exemptions, Chandigarh

ITA 2671/DEL/2026[-]Status: DisposedITAT Delhi08 Jul 2026

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshnai Disha Education Society, Vs. Cit Exemptions Rcm Polytechnic, C/O Baba Chandigarh Saheb Ambedkar Polytechnic, Vpo-Mp Mazara, Tehsil Beri, Jhajjar, Haryana 124103 (Appellant) (Respondent) Pan: Aaan3644A Assessee By : Shri R. K. Mehra, Ca Shri K. C. Jha, Ca Revenue By: Ms. Lalita Kumari, Cit Dr Date Of Hearing 01/07/2026 Date Of Pronouncement 08/07/2026

For Appellant: Shri R. K. Mehra, CAFor Respondent: Ms. Lalita Kumari, CIT DR
Section 12ASection 12A(1)(ac)Section 2(15)

Family Physicians' Assiociation-Rajkot, Rajkot vs. CIT(Exemption), Ahmedabad

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

ITA 513/RJT/2026[2026-27]Status: DisposedITAT Rajkot07 Jul 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Ravinder Sindhu, Ld. CIT. DR
Section 12A(1)(ac)

Shree Bala Ji Educational Trust, Sirsa, Haryana vs. CIT Exemptions Chandigarh, Chandigarh

The appeal stands allowed for statistical purpose

ITA 955/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh06 Jul 2026AY 2026-2027

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.955/Chandi/2026 Shree Balaji Educational Trust Cit(E) Street Masjid Wali Noharia Baza Room No.1, 5Th Floor बनाम/ Vs. Sirsa, Haryana - 125055 C.R. Building, Himalaya Marg Sector 17E, Hisar "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aapts-7724-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Premal Gandhi (Ca) (Virtual Mode) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Rajat Kumar Kureel (Cit) - Ld. Dr

For Appellant: Sh. Premal Gandhi (CA) (Virtual Mode) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)

Suraj Bansal Charitable Trust, Patiala vs. CIT Exemption, Chandigarh

The appeal stands allowed for statistical purpose

ITA 761/CHANDI/2026[2027-28]Status: DisposedITAT Chandigarh06 Jul 2026AY 2027-28

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.761/Chandi/2026 Suraj Bansal Charitable Trust Cit (Exemption) Samania Gate, Geeta Bhawan बनाम/ Vs. Cr Building, Himalaya Marg Patiala, Punjab – 147001 Sector – 17E, Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabts-2187-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ashok Goel (Ca) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Rajat Kumar Kureel (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 29-06-2026 घोषणाकीतारीख /Date Of Pronouncement 06-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Seeking Registration U/S 12A(1)(Ac)(Ii) Vide Impugned Order Dated 05.03.2026 Of Ld. Commissioner Of Income Tax (Exemptions), Chandigarh [Cit(E)], The Assessee Is In Further Appeal Before Us. Upon Perusal Of Para 2.2 Of The Impugned Order, It Could Be Seen That The Registration Has Been Denied For Want Of Requisite Submissions / Documents From The Assessee. The Ld. Ar Stated That The Assessee Is In A Position To Substantiate Its Registration Application In Case Another Opportunity Of Hearing Is Granted To The Assessee Which Has Been Opposed By Ld. Cit-Dr. 2. Keeping In Mind The Principles Of Natural Justice, We Accept The Prayer Of The Assessee & Restore The Issue Of Registration Back To Ld. Cit(E) For De Novo Consideration With A Direction To The Assessee To Plead & Prove Its Case Forthwith. 3. The Appeal Stands Allowed For Statistical Purpose. Order Pronounced On 06-07-2026

For Appellant: Sh. Ashok Goel (CA) – Ld. AR (Virtual)For Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)