What is the leading case on Section 12A(1)(ac)(ii) of the Income Tax Act?

214 (P&H); (iv) CIT (E), Chandigarh v. Shri Shirdi Sai Darbar Charitable Trust (Dharamshala) (81 Taxmann.com 49) is the decision most relied on for Section 12A(1)(ac)(ii), cited in 10 judgments.

Which cases are most cited 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) — 10 citing judgments; CIT v. B.K.K Memorial Trust (29 Taxmann.com 286) — 8 citing judgments; Mistry Memorial Foundat Mistry Memorial Foundation v. CIT(E) (171 Taxmann.com 726) — 5 citing judgments.

How many judgments are there on Section 12A(1)(ac)(ii)?

BharatTax indexes 679 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1)(ac)(ii) of the Income Tax Act, 1961.

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

citing judgments

CIT v. B.K.K Memorial Trust

29 Taxmann.com 286 · 2013 · High Court

citing judgments

Mistry Memorial Foundat Mistry Memorial Foundation v. CIT(E)

171 Taxmann.com 726 · 2025 · Reported

citing judgments

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

Switchtech Incubator Foundation, Khorda vs. Deputy Commissioner of Income Tax, Bhubaneswar

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

ITA 676/CTK/2025[2026-27]Status: DisposedITAT Cuttack09 Feb 2026AY 2026-27

Bench: ITAT. The Ld. counsel submitted that merely for non-submission of financial statement should not be taken base for rejecting of the Form 10AB filed by the assessee for registration of the trust u/s 12AB. He requested and undertook that if one more chance be given to the assessee to produce documents as desired by the Ld. CIT(E). the assessee will comply for the documents.4. On the other hand, the Ld. DR relied on the order of lower authorities.5. Considering the rival submissions and perusi

For Respondent: Sh. Ashim Kumar Chakraborty

Section 10BSection 12ASection 12A(1)(ac)Section 250

Haryana Bharat Vikas Foundation, Hisar vs. CIT Exemption, Chandigarh

ITA 7473/DEL/2025[-]Status: DisposedITAT Delhi09 Feb 2026

Bench: Shri S Rifaur Rahman & Shri Raj Kumar Chauhan

Section 12ASection 12A(1)(ac)Section 250(2)(a)Section 80G

Shri Shantinath Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 2296/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Feb 2026

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 12A(1)(ac)

Annadhanam Scheme Fund Arulmigu Santhaveli Amman Thirukoil, Kanchipuram vs. CIT(Exemptions), Chennai

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

ITA 3568/CHNY/2025[-]Status: DisposedITAT Chennai28 Jan 2026

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Raviआयकर अपील सं./I.T.A. Nos.3568 & 3567/Chny/2025 िनधा"रण वष"/Assessment Year: - Annadhanam Scheme Fund Arulmigu Vs. The Commissioner Of Santhaveli Amman Thirukoil, Income Tax (Exemption), Administrator Vellakulam Street, Chennai. Kancheepurtm Taluk, Kancheepuram District, Tamil Nadu 631 502. [Pan:Aagta4541A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. S. Sonali, Advocate ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Cit सुनवाई की तारीख/ Date Of Hearing : 21.01.2026 घोषणा की तारीख /Date Of Pronouncement 28.01.2026 : आदेश /O R D E R Per S.S. Viswanethra Ravi: Both The Appeals Filed By The Assessee Are Directed Against The Order Dated 25.09.2025 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai Rejecting The Applications Dated 22.02.2025 In Form No. 10Ab Under Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 [“Act” In Short] Seeking Registration Under Section 12Ab Of The Act As Well As Seeking Approval Under Section 80G Of The Act Respectively.

For Appellant: Ms. S. Sonali, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

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

Annadhanam Scheme Fund Arulmigu Santhaveli Amman Thirukoil, Kanchipuram vs. CIT, Chennai

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

ITA 3567/CHNY/2025[-]Status: DisposedITAT Chennai28 Jan 2026

For Appellant: Ms. S. Sonali, AdvocateFor Respondent: Shri AR V Sreenivasan, CIT

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

Shaivam Org Trust, Trichy vs. CIT, Exemptions, Chennai

ITA 3153/CHNY/2025[-]Status: DisposedITAT Chennai27 Jan 2026

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.3153/Chny/2025

For Appellant: Mr. Velpandiar, AdvocateFor Respondent: Mr. A. Sasi Kumar, CIT

Section 12ASection 12A(1)(ac)

Shreyaskar Jain Ekta Sevabhavi Charitable Trust, Dhule vs. CIT Exemption, Pune

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 2751/PUN/2025[2025-26]Status: DisposedITAT Pune20 Jan 2026AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmayy PathakFor Respondent: Shri Amit Bobde

Section 10Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G

Shreyaskar Jain Ekta Sevabhavi Charitable Trust, Dhule vs. CIT Exemption, Pune

In the result, both the appeals of the appellant are allowed for statistical purposes

ITA 2750/PUN/2025[2025-26]Status: DisposedITAT Pune20 Jan 2026AY 2025-26

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Chinmayy PathakFor Respondent: Shri Amit Bobde

Section 10Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G

Sunder Nagar Satsang Sabha, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 7234/MUM/2025[N.A ]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

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

Ruah Community Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 7026/MUM/2025[26-27]Status: DisposedITAT Mumbai12 Jan 2026

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2026-27 Ruah Community Foundation, Cit (Exemptions), Flat No. 503, Plot No. 11, 601, 6Th Floor, Dhvani Co-Op. Hsg. Soc., Vs. Cumballa Hill, Ganesh Nagar, Mtnl Te Building, Pedder Road, Kandivali-West, Dr.Gopalrao Deshmukh Marg, Mumbai-400067. Cumballa Hill, Pan : Aalcr9217Q Mumbai-400026. (Appellant) (Respondent) For Assessee : Shri Krish Desai (Virtually Present) For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 08-01-2026 Date Of Pronouncement : 12-01-2026 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Wherein The Assessee‟S Application, Seeking Registration U/S. 12Ab Of The Income Tax Act, 1961 („The Act‟) Was Rejected Vide Order Dt. 30-08-2025. 2. Briefly Stated, Facts Of The Case Are That The Assessee Has Applied For Provisional Registration U/S 12Ab Which Was Granted Vide Order Dt. 19-10- 2022. The Assessee Thereafter Sought Final Registration & Moved An Application In Form-10Ab. The Ld.Cit(E) Observed That As The Trust Is 2 Provisionally Registered, The Application For Regularization Of Provisional Registration Ought To Be Filed U/S. 12A(1)(Ac)(Iii) Of The Act, Whereas The Assessee Has Applied For Regularization Of Provisional Registration U/S. 12A(1)(Ac)(Ii) Of The Act & After Issuing Show Cause & Considering The Fact That There Is No Provision Under The Act, Which Allows The Rectification/Amendment In The Clause Under Which The Application Has Been Filed, The Application So Filed By The Assessee-Trust Was Rejected. Against The Said Order The Assessee Is In Appeal Before Us.

For Appellant: Shri Krish DesaiFor Respondent: Shri Umashankar Prasad, CIT-DR

Section 12ASection 12A(1)(ac)

Envirnment Sewa Foundation, Mumbai vs. CIT (Exemption), Mumbai

In the result, the appeal of the assessee is bearing ITA

ITA 6773/MUM/2025[-]Status: DisposedITAT Mumbai05 Jan 2026

Bench: Shri Anikesh Banerjee & Shri Jagadish

Section 12ASection 12A(1)(ac)Section 4Section 80G

G.N. Agarwal Charitable Trust, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 2445/KOL/2025[-]Status: DisposedITAT Kolkata01 Jan 2026

For Respondent: Shri Satyajit Mandal, CIT-DR

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

Kothari Kutumb (Devashibara) Parivar Trust - Gondal, Gondal vs. CIT Exemption, Ahmedabad

ITA 339/RJT/2025[2023-24]Status: DisposedITAT Rajkot29 Dec 2025AY 2023-24

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinha

For Appellant: Ms. Manalee Kamdar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)

Section 12ASection 12A(1)(ac)

St. Thomas Syro Malabar Catholic Church, Kolkata vs. CIT (Exemption), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1567/KOL/2025[2023-2024]Status: DisposedITAT Kolkata23 Dec 2025AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri SK Tulsian, ARFor Respondent: Shri Sanat Kumar Raha, DR

Section 12ASection 12A(1)(ac)

Fatema Charitable Trust, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the appeal of the assessee is allowed

ITA 5183/MUM/2025[2025-26]Status: DisposedITAT Mumbai08 Dec 2025AY 2025-26

Bench: Smt. Beena Pillai & Shri Makarand Vasant Mahadeokarcit (Exemp.) Fatema Charitable Trust 601, Cumballa Hill, 178 Rassiwala Buildings, Mtnl Telephone 1St Floor, Nagdevi Street, Vs. Exchange Building, Mumbai-400 003 Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai-400 026 Pan/Gir No. Aaatf4324J (Applicant) (Respondent) Assessee By Shri Lalchand Choudhary, Ld. Ar Revenue By Shri Vivek Perampurna, Ld. Dr Date Of Hearing 08.12.2025 Date Of Pronouncement 08.12.2025

Section 12ASection 12A(1)(ac)

Muslim Educational Trust, Kottayam vs. CIT(Exemption)., Ernakulam

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

ITA 821/COCH/2025[2024-25]Status: DisposedITAT Cochin28 Nov 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am Muslim Educational Trust .......... Appellant Vii/198, Erattupetta, Kottayam 686121 [Pan: Aactm9743J] Vs. Commissioner Of Income Tax (Exemption), Kochi.......... Respondent Assessee By: Shri K. Suresh Kumar Varma, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 10ASection 12ASection 80GSection 89G

Sanvedna Educational and Charitable Trust, Thane vs. CIT(Exemption), Pune

In the result, appeal of the Assessee is allowed for

ITA 2379/PUN/2025[-]Status: DisposedITAT Pune28 Nov 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Respondent: Shri Amit Bobde, CIT-DR

Section 12ASection 12A(1)(ac)

Siva Educational Trust, Tirunelveli vs. CIT (Exemption), Chennai

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

ITA 2536/CHNY/2025[2026-27]Status: DisposedITAT Chennai26 Nov 2025AY 2026-27

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2536/Chny/2025 िनधा"रण वष"/Assessment Year: 2026-27 V. Siva Educational Trust, The Cit (Exemption), Karivalamvandanallur, Chennai. Sankarankoil, Tirunelveli-627 753. [Pan: Aaets 6796 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. K. Vishva PadmanabhanFor Respondent: Mr.Bipin C.N., CIT

Section 12ASection 12A(1)(ac)

Shree Vaish Aggrawal Samaj Chawla Colony Ballabgarh, Ballabgarh, Faridabad vs. CIT Exemptions, Chandigarh

Appeal is allowed

ITA 4204/DEL/2025[NA]Status: DisposedITAT Delhi20 Nov 2025

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: Na Vs. Cit(Exemption), Shree Vaish Aggrawal Samaj Chawla Colony, Chandigarh Agarsain Bhawan Aggarwal Dharamshala, Near Panchat Bhawan, Chawla Colony, Faridabad Pan: Abcas8302F (Appellant) (Respondent) Assessee By Sh. Charitra Gupta, Ca Sh. Deepak Garg, Ca Department By Sh. Jitender Singh, Cit(Dr) Date Of Hearing 12.11.2025 Date Of Pronouncement 20.11.2025 Order Per Satbeer Singh Godara, Jm The Assessee Has Filed The Instant Appeal Against The Commissioner Of Income Tax (Exemption) [In Short, The “Cit(E)”], Delhi’S Order Dated 27.05.2025 Having Din & Notice No. Itba/Exm/F/Exm45/2025-26/1076467568(1), Involving Proceedings Under Section 12A(1)(Ac)(Ii) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. Coming To The Assessee’S Sole Substantive Ground Seeking Section 12Ab Registration Herein, We Note From A Perusal Of The Case Record That The Learned Cit(E) Has Declined Its Application Dated 24.12.2024 Vide Following Detailed Discussion: - “4.2 In Response Thereto, The Applicant Has Furnished Its Reply On 05.03.2025. On Perusal Of The Financial Statements Submitted By The Applicant, It Has Been Observed That The Applicant Has Made Investments Of Rs. 8,00,000/- In Btl Impex India Ltd. & Rs. 39,02,760/- In Srs Investment Ltd. The Relevant Extracts Of The Balance Sheets As On 31.03.2022, 31.03.2023 & 31.03.2024 Is Reproduced As Under:

Section 11Section 11(2)Section 11(5)Section 12ASection 12A(1)(ac)

Karmanye Vadhikaraste Foundation, Pune vs. CIT Exemption, Pune

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

ITA 1717/PUN/2025[2023-24]Status: DisposedITAT Pune14 Nov 2025AY 2023-24

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1717/Pun/2025 Karmanye Vadhikaraste Vs. Cit, Exemption, Pune. Foundation, Ground Floor, A2-G02, S.No.64, Geras Greens, Villa Soc., Behind Eon It Park, Pune- 411014. Pan : Aaick9637J Appellant Respondent Assessee By : Shri Saurabh Jitendra Patil Revenue By : Shri Amol Khairnar Date Of Hearing : 12.11.2025 Date Of Pronouncement : 14.11.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 22.09.2023 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay In Filing Of The Present Appeal. We Are Satisfied With The Reasons Mentioned In The Affidavit For Condonation That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeal

For Appellant: Shri Saurabh Jitendra PatilFor Respondent: Shri Amol Khairnar

Section 12ASection 12A(1)(ac)