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)

Skoch Development Foundation, New Delhi vs. DCIT/ACIT(E)(C-2), C. R. Building Chandigarh

The appeals stand allowed for statistical purposes

ITA 726/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh06 Jul 2026AY 2026-27
For Appellant: Ms. Neha Gupta (Advocate) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Skoch Development Foundation, New Delhi vs. DCIT/ACIT(E)(C-2), C. R . Building Chandigarh

The appeals stand allowed for statistical purposes

ITA 725/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh06 Jul 2026AY 2026-27
For Appellant: Ms. Neha Gupta (Advocate) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Modi Education Society, Punjab vs. ITO Exemptions Ward, Chandigarh

The appeal stands allowed for statistical purpose

ITA 719/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 आयकर अपील सं./ Ita No.719/Chandi/2026 Modi Education Society Cit (Exemptions) Opposite Fire Bridge, Passey Road बनाम/ Vs. Aayakar Bhawan, Sector – 17 Patiala, Punjab – 147001 Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaam-0863-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) – Ld. Ar ""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 03.03.2026 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 06Th July, 2026

For Appellant: Sh. Parikshit Aggarwal (CA) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)

Bharat Varshiya Diyamber Jain Tirth Kshetra Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 3997/MUM/2026[2026-27]Status: DisposedITAT Mumbai03 Jul 2026AY 2026-27
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(i)

Mam Chand Premwati Charitable Trust, Delhi vs. Commissioner of Income Tax (Exemptions), Delhi

ITA 5261/DEL/2026[2027-28]Status: DisposedITAT Delhi03 Jul 2026AY 2027-28

Bench: Msmadhumita Roy & Shri Kriwant Sahay[Assessment Year: 2027-28] Mam Chand Premwati Vs. Commissioner Of Income Tax Charitable Trust B-13, Preet (Exemption) Vihar, Delhi Pan No.Aaatm1847P

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

Dkt India, Delhi vs. CIT (Exemption), Delhi

Appeals are disposed of by setting aside the issues to the file of the Ld

ITA 5158/DEL/2026[-]Status: DisposedITAT Delhi03 Jul 2026

Bench: Ms Madhumita Roy & Shri Kriwant Sahay

For Appellant: Shri Vandna Gopal Sharda, CAFor Respondent: Shri Rajesh Mahajan, CIT DR
Section 12ASection 12A(1)(ac)Section 80G

Dkt India, New Delhi vs. CIT (Exemption), Delhi

Appeals are disposed of by setting aside the issues to the file of the Ld

ITA 5157/DEL/2026[-]Status: DisposedITAT Delhi03 Jul 2026

Bench: Ms Madhumita Roy & Shri Kriwant Sahay

For Appellant: Shri Vandna Gopal Sharda, CAFor Respondent: Shri Rajesh Mahajan, CIT DR
Section 12ASection 12A(1)(ac)Section 80G

Helping Hands Foundation, New Delhi vs. Commissioner of Income Tax (Exemptions), New Delhi

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

ITA 4416/DEL/2026[2025-26]Status: DisposedITAT Delhi03 Jul 2026AY 2025-26

Bench: Shri Ramit Kochar & Shri Vimal Kumar

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

Helping Hands Foundation, New Delhi vs. Commisioner of Income Tax (Exemptions), New Delhi

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

ITA 4415/DEL/2026[2025-26]Status: DisposedITAT Delhi03 Jul 2026AY 2025-26

Bench: Shri Ramit Kochar & Shri Vimal Kumar

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

Shakuntala Surana Charitable Trust, Durg vs. CIT( Exemption), Bhopal

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

ITA 431/RPR/2026[NA]Status: DisposedITAT Raipur02 Jul 2026

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं./Ita No: 431/Rpr/2026 (िनधा"रण वष" Assessment Year: Na) Shakuntala Surana Charitable Vs Commissioner Of Income-Tax Trust, Surana Building, Ganjpara, (Exemption), Bhopal, Durg-491001, Chhattisgarh. Room No.201, Ii Floor, Metro Walk Building, Reac, Bhopal-462016, M.P. Pan: Aabts1741D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : None. (Petition Filed) राज" की ओर से / Revenue By : Shri Rituparna Namdeo, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/07/2026 घोषणा की तारीख / Date Of : 02/07/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.03.2026 Of Commissioner Of Income Tax (Exemption), [Cit(E)], Bhopal Rejecting The Renewal Of Registration Under Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 (‘Act’).

For Appellant: None. (Petition filed)For Respondent: Shri Rituparna Namdeo, CIT-DR
Section 12(1)(ac)Section 12A(1)(ac)

Makhan Lal Shibu Mal Dharmarth Trust, Yamunanagar vs. CIT(Exemptions), Chandigarh

The appeal stands allowed for statistical purpose

ITA 987/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.987/Chandi/2026 Makhan Lal Shibu Mal Dharmarth Trust Cit (Exemptions) बनाम/ Dharamshala, Civil Lines 5Th Floor, Cr Building Jagadhri Town, S.O. Jagadhri Sector – 17, Chandigarh Vs. Yamuna Nagar, Haryana – 135003 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaetm-1033-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Dhruv Goel (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Rajat Kumar Kureel (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 30-06-2026 घोषणाकीतारीख /Date Of Pronouncement 02-07-2026 : आदेश / O R D E R Manoj Kumar Aggarwal ()

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

Chandigarh Lawn Tennis Association, Chandigarh vs. Income Tax Officer, Exemptions, Chandigarh

The appeal stands allowed for statistical purpose

ITA 753/CHANDI/2026[NOT APPLICABLE]Status: DisposedITAT Chandigarh02 Jul 2026
For Appellant: Sh. Ravinder Krishan (Advocate) – Ld. ARFor Respondent: Smt. Jaishree Sharma (CIT) – Ld. DR
Section 12A(1)(ac)

Dera Baba Lathewala Gaushala, Panipat vs. CIT Exemptions, Chandigarh

The appeals stands allowed for statistical purposes

ITA 1475/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.1474/Chandi/2026 & 2. आयकरअपीलसं./ Ita No.1475/Chandi/2026 M/S Dera Baba Lathewala Gaushala Cit (E) 5Th Floor, C.R. Building Brahman Majra Road बनाम/ Vs. Village Naultha, Panipat Himalaya Marg, Sector – 17E Haryana – 132103 Chandigarh - 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-6513-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Amit Kaushik (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Jaishree Sharma (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 25-06-2026 घोषणाकीतारीख /Date Of Pronouncement 02-07-2026 : 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) & Consequential Rejection Of Application Seeking Registration U/S 80G(5) Vide Impugned Orders Dated 05-03-2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 2.2 Of Rejection Order U/S 12A(1)(Ac)(Ii), It Could

For Appellant: Sh. Amit Kaushik (Advocate) – Ld. ARFor Respondent: Sh. Jaishree Sharma (CIT) – Ld. DR (Virtual)
Section 12A(1)(ac)Section 80GSection 80G(5)

Dera Baba Lathewala Gaushala, Panipat vs. CIT Exemptions, Chandigarh

The appeals stands allowed for statistical purposes

ITA 1474/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.1474/Chandi/2026 & 2. आयकरअपीलसं./ Ita No.1475/Chandi/2026 M/S Dera Baba Lathewala Gaushala Cit (E) 5Th Floor, C.R. Building Brahman Majra Road बनाम/ Vs. Village Naultha, Panipat Himalaya Marg, Sector – 17E Haryana – 132103 Chandigarh - 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatd-6513-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Amit Kaushik (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Jaishree Sharma (Cit) – Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 25-06-2026 घोषणाकीतारीख /Date Of Pronouncement 02-07-2026 : 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) & Consequential Rejection Of Application Seeking Registration U/S 80G(5) Vide Impugned Orders Dated 05-03-2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 2.2 Of Rejection Order U/S 12A(1)(Ac)(Ii), It Could

For Appellant: Sh. Amit Kaushik (Advocate) – Ld. ARFor Respondent: Sh. Jaishree Sharma (CIT) – Ld. DR (Virtual)
Section 12A(1)(ac)Section 80GSection 80G(5)

Sant Baba Sunder Singh Canadian Trust, Barnala vs. Commissionner of Income Tax Exemptions, Chandigarh

The appeal stands allowed for statistical purpose

ITA 1363/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27
For Appellant: Sh. Rajiv Saldi (CA) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)

Mohyal Sabha, Chandigarh vs. CIT Exemption Chandigarh, Chandigarh

The appeals stands allowed for statistical purposes

ITA 1292/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.1291/Chandi/2026 & 2. आयकरअपीलसं./ Ita No.1292/Chandi/2026 Mohyal Sabha Cit(Exemptions) बनाम/ Vs. Plot No. 30-31, Sector 24-C Aaykar Bhawan Chandigarh – 160023 Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-4608-E (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Rajat Kumar Kureel (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 30-06-2026 घोषणाकीतारीख /Date Of Pronouncement 02-07-2026 : 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) & Consequential Rejection Of Application Seeking Registration U/S 80G(5) Vide Impugned Orders Dated 03-03-2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 2.2 Of Rejection Order U/S 12A(1)(Ac)(Ii), It Could

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Mohyal Sabha, Chandigarh vs. CIT Exemption Chandigarh, Chandigarh

The appeals stands allowed for statistical purposes

ITA 1291/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.1291/Chandi/2026 & 2. आयकरअपीलसं./ Ita No.1292/Chandi/2026 Mohyal Sabha Cit(Exemptions) बनाम/ Vs. Plot No. 30-31, Sector 24-C Aaykar Bhawan Chandigarh – 160023 Chandigarh "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaatm-4608-E (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Sh. Rajat Kumar Kureel (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 30-06-2026 घोषणाकीतारीख /Date Of Pronouncement 02-07-2026 : 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) & Consequential Rejection Of Application Seeking Registration U/S 80G(5) Vide Impugned Orders Dated 03-03-2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 2.2 Of Rejection Order U/S 12A(1)(Ac)(Ii), It Could

For Appellant: Sh. Ajay Jain (CA) – Ld. ARFor Respondent: Sh. Rajat Kumar Kureel (CIT) - Ld. DR
Section 12A(1)(ac)Section 80GSection 80G(5)

Ganpati Professional Edu Trust, Jagadhri vs. CIT (Exemptions), Chandigarh

The appeal stands allowed for statistical purpose

ITA 1000/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jul 2026AY 2026-27
For Appellant: Sh. Dhruv Goyal (CA) – Ld. ARFor Respondent: Sh. Jaishree Sharma (CIT) – Ld. DR
Section 12A(1)(ac)

Chaturbhuja Mata Mai Seva Trust, Mumbai vs. CIT (Exemptions), Mumbai

ITA 3867/MUM/2026[2027-28]Status: DisposedITAT Mumbai02 Jul 2026AY 2027-28

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarchaturbhuja Mata Mai Cit(Exemptions) Seva Trust Room No. 601, Mtnl Vs. 104-105, Ashima Kutir, Building, Pedder Road, Chincholi Link Road, Opp Cumballa Hill, Inorbit Mall, Malad West, Mumbai - 400026 Mumbai-400064, Maharashtra Pan/Gir No. Aactc6372R (Applicant) (Respondent) Assessee By Shri Subhash Kedia, Ld. Ar Revenue By Shri Yogesh Kamat, Ld. Dr Date Of Hearing 25.06.2026 Date Of Pronouncement 02.07.2026 आदेश / Order Per Makarand Vasant Mahadeokar, Am: This Appeal By The Assessee Is Directed Against The Order In Form No. 10Ad Dated 08.02.2026 Passed By The Learned Commissioner Of Income-Tax (Exemptions), Mumbai, Hereinafter Referred To As “The Learned Cit(E)”, Whereby The Application Filed By The Assessee In Form No. 10Ab On 29.09.2025 Under Section 12A(1)(Ac)(Ii) Of The Income-Tax Act, 1961, Hereinafter Referred To 2 Chaturbhuja Mata Mai Seva Trust As “The Act”, Seeking Renewal Of Registration Under Section 12Ab Of The Act, Was Rejected.

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

Gokaldas Velji Sinojia Kadava Patidar Bhavan Dhoraji, Dhoraji vs. The Commissioner of Income Tax (Exemption), Ahmedabad

The appeal of the assessee is allowed for statistical purposes

ITA 239/RJT/2026[Not Applicable]Status: DisposedITAT Rajkot30 Jun 2026

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abiram Kartikeyan S., Ld. CIT(DR)
Section 12ASection 12A(1)(ac)