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)

International Navodaya Chamber of Commerce, Delhi vs. CIT Exemption, Delhi

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 7430/DEL/2025[2026-2027]Status: DisposedITAT Delhi09 Mar 2026AY 2026-2027

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Sanjeev Goyal, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 12ASection 12A(1)(ac)Section 250(2)(a)Section 80G

International Navodaya Chamber of Commerce, Delhi vs. CIT Exemption Delhi, Delhi

The appeals of the assessee are allowed for statistical purposes in above terms

ITA 7429/DEL/2025[2026-2027]Status: DisposedITAT Delhi09 Mar 2026AY 2026-2027

Bench: Sh. Raj Kumar Chauhan & Smt. Renu Jauhri

For Appellant: Sh. Sanjeev Goyal, CAFor Respondent: Sh. Amit Jain, CIT-DR
Section 12ASection 12A(1)(ac)Section 250(2)(a)Section 80G

Vathsalyam Trust, Hosur vs. CIT (Exemption), Salem

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

ITA 3196/CHNY/2025[2025-26]Status: DisposedITAT Chennai04 Mar 2026AY 2025-26

Bench: Shri George George K & Shri S.R. Raghunatha

For Appellant: Ms. A.Sharren, AdvocateFor Respondent: Dr. R. Mohan Reddy, CIT
Section 119Section 12ASection 12A(1)(ac)

Om Education Trust, Ahmedabad vs. The CIT (Exemption), Ahmedabad

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

ITA 2236/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Mar 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

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

Om Education Trust, Ahmedabad vs. The CIT (Exemption), Ahmedabad

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

ITA 2235/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Mar 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinha

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

Gujarat Hira Bourse, Surat vs. CIT (Exemption), Ahmedabad

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

ITA 89/AHD/2026[NA]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: Na

Section 12ASection 12A(1)(ac)

Digvijay Lions Foundation, Asarwa vs. CIT(Exemption), Vejalpur

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

ITA 169/AHD/2026[NA]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: Na

Section 12ASection 12A(1)(ac)

Jawaharlal Darda Ducation Society, Yavatmal vs. DCIT Cir-Exemp, Nagpur

In the result, both the appeals of assessee are allowed for

ITA 368/NAG/2025[2025-26]Status: DisposedITAT Nagpur24 Feb 2026AY 2025-26

Bench: Shri Pawan Singh, Jm & Shri Khettra Mohan Roy, Am

For Appellant: Shri Mahavir Atal, CAFor Respondent: Shri Pankaj Kumar
Section 10Section 10(230)Section 12A(1)(ac)Section 80G(5)

A.D. Eductional Society, Faridabad vs. CIT Exemption, Chandigarh

The appeals stand allowed for statistical purposes

ITA 1692/CHANDI/2025[NA]Status: DisposedITAT Chandigarh24 Feb 2026

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1691/Chandi/2025 & 2. आयकर अपील सं. / Ita No.1692/Chandi/2025 M/S A.D. Educational Society Cit (Exemptions) C/O R.S. Poonia (Ca) Sector-17E बनाम/ Vs. D-82B, Siwad Area, Krishna Nagar Chandigarh - 160017 Bapu Nagar, Jaipur-302015 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaa-4089-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajat Chaudhary (Advocate) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application U/S 12(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 03-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 3.2 Of Order Passed By Ld. Cit(E) Rejecting Registration U/S 12A(1)(Ac)(Ii), It Could Be Seen That The Assessee Failed To Supply The Requisite

For Appellant: Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 12(1)(ac)Section 12A(1)(ac)Section 80G(5)(iii)

A.D. Educational Society, Faridabad vs. CIT Exemption, Chandigarh

The appeals stand allowed for statistical purposes

ITA 1691/CHANDI/2025[NA]Status: DisposedITAT Chandigarh24 Feb 2026

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.1691/Chandi/2025 & 2. आयकर अपील सं. / Ita No.1692/Chandi/2025 M/S A.D. Educational Society Cit (Exemptions) C/O R.S. Poonia (Ca) Sector-17E बनाम/ Vs. D-82B, Siwad Area, Krishna Nagar Chandigarh - 160017 Bapu Nagar, Jaipur-302015 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaaa-4089-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajat Chaudhary (Advocate) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Manav Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 19.02.2026 घोषणाकीतारीख /Date Of Pronouncement : 24.02.2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of Registration Application U/S 12(1)(Ac)(Ii) & Consequential Rejection Of Application Seeking Registration U/S 80G(5)(Iii) Vide Impugned Orders Dated 03-11-2025 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us. Upon Perusal Of Para 3.2 Of Order Passed By Ld. Cit(E) Rejecting Registration U/S 12A(1)(Ac)(Ii), It Could Be Seen That The Assessee Failed To Supply The Requisite

For Appellant: Sh. Rajat Chaudhary (Advocate) – Ld. AR (Virtual)For Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 12(1)(ac)Section 12A(1)(ac)Section 80G(5)(iii)

Panchamrut Education and Charitable Trust, Bayad vs. Commissioner of Income Tax(Exemptions), Ahmedabad

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

ITA 2685/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Alpesh Parmar, CIT- DR
Section 12ASection 12A(1)(ac)

Shardaben Education Trust, Gandhinagar vs. The CIT(Exemption), Ahmedabad

The appeal of the assessee is allowed for statistical purposes

ITA 2661/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Feb 2026

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Rignesh Das, CIT-D.R
Section 12ASection 12A(1)(ac)

Shardaben Education Trust, Gandhinagar vs. The CIT(Exemption), Ahmedabad

The appeal of the assessee is allowed for statistical purposes

ITA 2660/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Feb 2026

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Shri Rignesh Das, CIT-D.R
Section 12ASection 12A(1)(ac)

Rajpur Kelvani Mandal Rajpur, Vijaynagar vs. CIT(Exemption), Ahmedabad

ITA 2651/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 12ASection 12A(1)(ac)

Sacred Heart Educational Society, Moga vs. The PCIT (Exemptions) Chandigarh, Chandigarh

In the result, appeal of the assessee in ITA

ITA 1634/CHANDI/2025[2026-2027]Status: DisposedITAT Chandigarh17 Feb 2026AY 2026-2027

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, Advocate andFor Respondent: Shri Bharat Bhushan Garg, CIT DR
Section 10Section 12ASection 12A(1)(ac)

Sacred Heart Educational Society, Moga vs. The CIT(Exemptions) Chandigarh, Chandigarh

In the result, appeal of the assessee in ITA

ITA 1633/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh17 Feb 2026AY 2022-2023

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Sudhir Sehgal, Advocate andFor Respondent: Shri Bharat Bhushan Garg, CIT DR
Section 10Section 12ASection 12A(1)(ac)

Nishrin Bookwala Memorial Cancer Aid Trust, Mumbai vs. Income Tax Officer (Exemption) 2(1), Mumbai

In the result, both the appeals of the assessee

ITA 7890/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Nishrin Bookwala Memorial Cancer Aid Trust, Mumbai vs. Income Tax Officer (Exemption) 2(1), Mumbai

In the result, both the appeals of the assessee

ITA 7889/MUM/2025[2026-27]Status: DisposedITAT Mumbai16 Feb 2026AY 2026-27

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Nitesh JoshiFor Respondent: Mr. Amol Kirtane, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Arya Education Society, Gurgaon, Haryana vs. Commissioner of Income Tax (Exemption), Chandigarh

In the result, the appeal of the Assessee stands allowed for statistical purposes

ITA 1381/CHANDI/2025[Not Applicable]Status: DisposedITAT Chandigarh13 Feb 2026

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1381/Chd/2025 U./S 12Ab Arya Education Society, The Cit(E), बनाम Dav High School, Chandigarh Khandsa Road, Vs. Gurgaon "थायी लेखा सं./ Pan No: Aabta2027N अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Baldev Raj & Sh. Maneesh Upnejja, Ca’S (Virtually) राज"व क" ओर से/ Revenue By : Sh. Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 12.02.2026 उदघोषणा क" तार"ख/Date Of Pronouncement : 13.02.2026 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 14.10.2025 Passed By The Ld. Cit, Exemptions, Chandigarh

For Appellant: Sh. Baldev Raj &For Respondent: Sh. Manav Bansal, CIT DR
Section 12ASection 12A(1)(ac)

Astha Charitable Trust, Modasa vs. CIT(Exemption), Ahmedabad

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

ITA 2624/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2025-26

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)
Section 12A(1)(ac)(ii) Income Tax Act (2025: ss.332–355) — Case Laws | BharatTax