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)

Sanskar Club, Kukarwada vs. Income Tax Department, CIT (Exemption), Ahmedabad

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

ITA 983/AHD/2026[NOT APPLICABLE]Status: DisposedITAT Ahmedabad07 May 2026
For Appellant: Shri H V Doshi, A.RFor Respondent: Shri R P Rastogi, CIT. DR
Section 12A(1)(ac)Section 80G(5)

Udhna Academy Education Trust, Surat vs. The CIT(Exemption), Ahmedabad

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

ITA 971/AHD/2026[NA]Status: DisposedITAT Ahmedabad07 May 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: P.M. Jagasheth, CAFor Respondent: Shri Rignesh Das, CIT-DR
Section 115TSection 12ASection 12A(1)(ac)

Udhna Academy Education Trust, Surat vs. The CIT(Exemption), Ahmedabad

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

ITA 970/AHD/2026[NA]Status: DisposedITAT Ahmedabad07 May 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: P.M. Jagasheth, CAFor Respondent: Shri Rignesh Das, CIT-DR
Section 115TSection 12ASection 12A(1)(ac)

Buniyaad, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 677/MUM/2026[2026-27]Status: DisposedITAT Mumbai07 May 2026AY 2026-27

Bench: Shri Saktijit Dey & Shri Prabhash Shankarbuniyaad V/S. Commissioner Of Income Tax 103, Solitaire, Hiranandani बनाम (Exemption), 601, Cumballa Gardens, Powai, Mumbai – Hill, Mtnl Bldg., Pedder 400 076, Maharashtra Road, Mumbai –400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aabtb0330M Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri P.P. Jayakumar,ARFor Respondent: Ms. Shailja Rai, (CIT-DR)
Section 12ASection 12A(1)(ac)

M S Roohani Satsang Society, Haryana vs. Exemptions Ward, Rohtak, Haryana

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

ITA 714/DEL/2026[2027-28]Status: DisposedITAT Delhi07 May 2026AY 2027-28

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: ---- M.S. Roohani Satsang Vs. Cit (Exemptions) Society, Chandigarh Khuspur Dham Rania Road Village Goriwala Sirsa - 125055 Haryana Pan No. Aactm8981G (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)

Sheth Ladha Anandji Sangh Samast Dhamdaka, at and Post Dhamadka vs. CIT (Exemption), Ahmedabad, Gujarat

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

ITA 884/AHD/2026[NA]Status: DisposedITAT Ahmedabad06 May 2026

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Years: Na

Section 12ASection 12A(1)(ac)

Blue Wing Educational Society, Punjab vs. CIT Exemption-Chandigarh, Chandigarh

In the result, appeal is allowed

ITA 609/CHANDI/2026[2027-28]Status: DisposedITAT Chandigarh04 May 2026AY 2027-28

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 609/Chd/2026 "नधा"रण वष" / Assessment Year: 2027-28 Blue Wing Educational Society, The Cit (Exemptions), 828, Phase 3B1, Mohali. Vs Chandigarh. "थायी लेखा सं./Pan No: Aabtb0344B अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 27.04.2026 Date Of Pronouncement : 04.05.2026 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 10Section 11Section 12ASection 12A(1)(ac)Section 143(3)

Shri Radhakrushna Mandir, Deyda vs. Income Tax Department, CIT (Exemption), Ahmedabad

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

ITA 982/AHD/2026[NOT APPLICABLE]Status: DisposedITAT Ahmedabad30 Apr 2026
For Appellant: Shri Hasmukh Desai, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)

Sai Krishna Associates, Delhi vs. Income Tax Officer, Faceless

In the result, appeal of the assessee is dismissed

ITA 8592/DEL/2025[2015-16]Status: DisposedITAT Delhi30 Apr 2026AY 2015-16

Bench: Sh. Yogesh Kumar Us & Smt. Renu Jauhriita No. 8592/Del/2025 : Asstt. Year : 2015-16 Sai Krishna Associates, Vs Income Tax Officer, 38, Amit Apartment, Rohini Court Faceless, Delhi, Delhi-110085 Delhi-110002 (Appellant) (Respondent) Pan No. Acbfs0861N Assessee By : None Revenue By : Sh. Ravi Kant Choudhary, Sr. Dr Date Of Hearing: 30.04.2026 Date Of Pronouncement: 30.04.2026 Order Per Renu Jauhri: The Above Captioned Appeal Is Preferred By The Assessee Against The Order Dated 19.12.2025, Passed By Cit(A)/Nfac, Delhi U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For A.Y. 2015-16. 2. The Assessees Has Raised Following Grounds Of Appeal: “1. That The Ld. Cit Exemption, Chandigarh Has Erred In Facts & In Law In Rejecting Renewal Of Registration U/S 12Ab Read With Section 12A(1)(Ac)(Ii), Which Is Arbitrary, Illegal & Unsustainable. 2. That The Ld. Cit Exemption Erred In Rejecting Renewal Solely On The Ground That Charitable Expenses Were Incurred In Cash Without Any Finding That Such Expenses Are Non-Genuine Or Not In Accordance With Charitable Objects. 3. That The Ld. Cit Exemption Failed To Appreciate That In Absence Of Any Allegation Of Misuse/Diversion Or Violation, Renewal Could Not Have Been Refused.

For Appellant: NoneFor Respondent: Sh. Ravi Kant Choudhary, Sr. DR
Section 12ASection 12A(1)(ac)Section 250

Shri Guru Ram Dass Educational Society, Landran, Mohali, Kharar, Rupnagar vs. DCIT/ACIT(Cen)-2, Chd, C.R.Building, Dicit/ACIT(Cen)-Two

In the result, appeal of the assessee is allowed

ITA 224/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh29 Apr 2026AY 2026-27

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No.224/Chd/2026 "नधा"रण वष" / Assessment Year: 2026-27 Shri Guru Ram Dass Educational Society, The Dcit/Acit, Landran, Mohali, Kharar, Rupnagar, V Central-2, Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aacts6157Q अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Rohit Kapoor, Advocate & Shri Virsain Aggarwal, Itp Revenue By : Smt. Kusum Bansal, Cit, Dr Date Of Hearing : 20.04.2026 Date Of Pronouncement : 28.04.2026

For Appellant: Shri Rohit Kapoor, Advocate and Shri Virsain Aggarwal, ITPFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 12ASection 12A(1)(ac)Section 245D(4)

Shree Jalaram Seva Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 822/AHD/2026[NA]Status: DisposedITAT Ahmedabad29 Apr 2026
For Appellant: Shri Balkishna T Thakkaer, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)Section 80G(5)(ii)

Shree Jalaram Seva Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 821/AHD/2026[NA]Status: DisposedITAT Ahmedabad29 Apr 2026
For Appellant: Shri Balkishna T Thakkaer, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12A(1)(ac)Section 80G(5)(ii)

Life Tree Foundation, Gurgaon vs. CIT Exemption, Delhi

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

ITA 8639/DEL/2025[-]Status: DisposedITAT Delhi29 Apr 2026
Section 12ASection 12A(1)(ac)Section 12A(1)(c)Section 80GSection 80G(5)(iii)

Life Tree Foundation, Delhi vs. CIT Exemption, Delhi

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

ITA 8638/DEL/2025[-]Status: DisposedITAT Delhi29 Apr 2026
Section 12ASection 12A(1)(ac)Section 12A(1)(c)Section 80GSection 80G(5)(iii)

Ram Bhagat Hanuman Mandir Samiti, Vpo Kharak Punia vs. CIT Exemptions, Chandigarh

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

ITA 8357/DEL/2025[2026-27]Status: DisposedITAT Delhi29 Apr 2026AY 2026-27

Bench: Sh. Yogesh Kumar Us & Smt. Renu Jauhriita No. 8357/Del/2025 : Asstt. Year : 2026-27 Ram Bhagat Hanuman Mandir Samiti Vs Cit(Exemptions), Vpo Kharak Punia, Tehsil Barwala, Chandigarh-160017 District Hisar, Haryana-125121 (Appellant) (Respondent) Pan No. Aaear3417M Assessee By : Sh. Rajesh Kumar, Adv. Revenue By : Sh. Mahesh Kumar, Cit-Dr Date Of Hearing: 29.04.2026 Date Of Pronouncement: 29.04.2026 Order Per Renu Jauhri: The Above Captioned Appeal Is Preferred By The Assessee Against The Order Dated 09.12.2025, Passed By Cit(Exemption), Chandigarh U/S 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For A.Y. 2026-27. 2. The Assessees Has Raised Following Grounds Of Appeal: “1. That The Ld. Cit Exemption, Chandigarh Has Erred In Facts & In Law In Rejecting Renewal Of Registration U/S 12Ab Read With Section 12A(1)(Ac)(Ii), Which Is Arbitrary, Illegal & Unsustainable. 2. That The Ld. Cit Exemption Erred In Rejecting Renewal Solely On The Ground That Charitable Expenses Were Incurred In Cash Without Any Finding That Such Expenses Are Non-Genuine Or Not In Accordance With Charitable Objects.

For Appellant: Sh. Rajesh Kumar, AdvFor Respondent: Sh. Mahesh Kumar, CIT-DR
Section 12ASection 12A(1)(ac)

Tulsi Ram Educational Trust, Panipat vs. Commissioner of Income Tax, Panipat

In the result, the appeal filed by the assessee stand allowed for statistical

ITA 8141/DEL/2025[2026-27]Status: DisposedITAT Delhi29 Apr 2026AY 2026-27

Bench: Shri S. Rifaur Rahman & Sudhir Kumara.Yr. : 2026-27 Tulsi Ram Educational Vs. Commisisoner Of Income Trust Tax (Exemption), 594, Sector-12, Huda Chandigarh Panipat-132103, Haryana (Pan: Aaatt9650R) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT(DR)
Section 12A(1)(ac)

Sabooni Devi Pitamber Lal Charitable Trust, New Delhi vs. CIT (Exemption) Delhi, New Delhi

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

ITA 6157/DEL/2025[2025-2026]Status: DisposedITAT Delhi29 Apr 2026AY 2025-2026

Bench: Shri Ramit Kochar & Shri Yogesh Kumar U.S.

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

Film Crafts Federation, Mumbai vs. ITO Ward (Exemption)Ward 1(3), Mumbai

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

ITA 1582/MUM/2026[N.A ]Status: DisposedITAT Mumbai28 Apr 2026

Bench: Shri Narender Kumar Choudhry & Shri Jagadishfilm Crafts Federation Vs. Ito (Exemption) Ward 1 (3) Room No.619, 6Th Floor, Mtnl Imppa House, Dr Ambedkar Road, Bandra (W), Mumbai- Building, Peddar Road, Cumballa Hill, Mumbai-400026 400050

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

Jan Kalyan Trust Khera, Siwani vs. ITO Exemptions, Rohtak

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

ITA 665/DEL/2026[2023-24]Status: DisposedITAT Delhi28 Apr 2026AY 2023-24

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwal & Assessment Year: 2022-23 Jan Kalyan Trust Khera, V- Vs. Ito Exemptions Khera Siwani Distt Bhiwani, Rohtak Haryana 127046 Pan No. Aadtj5222E (Appellant) (Respondent)

Section 12A(1)Section 80G

Jan Kalyan Trust Khera, Siwani vs. ITO Ward Exemptions, Rohtak

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

ITA 664/DEL/2026[2022-23]Status: DisposedITAT Delhi28 Apr 2026AY 2022-23

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwal & Assessment Year: 2022-23 Jan Kalyan Trust Khera, V- Vs. Ito Exemptions Khera Siwani Distt Bhiwani, Rohtak Haryana 127046 Pan No. Aadtj5222E (Appellant) (Respondent)

Section 12A(1)Section 80G