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.

Which section of the Income-tax Act, 2025 corresponds to Section 12A(1)(ac)(ii)?

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.

Section 12A(1)(ac)(ii) Income Tax Act (2025: ss.332–355) — Case Laws

Jeevan Lakshya Foundation, Jaipur vs. CIT Exemption Jaipur, Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 1181/JPR/2025[NA]Status: DisposedITAT Jaipur04 Nov 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri Rajesh Ojha, CIT-DR

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

Jeevan Lakshya Foundation, Jaipur vs. CIT Exemption Jaipur, Jaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 1173/JPR/2025[NA]Status: DisposedITAT Jaipur04 Nov 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri Rajesh Ojha, CIT-DR

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

Shri Krishna Shewa Trust, Pune vs. Commissioner of Income Tax (Exemption), Pune

In the result, appeal of the Assessee is dismissed

ITA 1489/PUN/2025[Not Available]Status: DisposedITAT Pune31 Oct 2025

Section 124(1)(ac)Section 12ASection 12A(1)Section 12A(1)(ac)

Lions Md 320 Leadership Institute, Secunderabad vs. CIT(Exemptions), Hyderabad

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

ITA 853/HYD/2025[2025-26]Status: DisposedITAT Hyderabad31 Oct 2025AY 2025-26

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.853 & 852/Hyd./2025 [U/Sec.12Ab & 80G Of The Income Tax Act, 1961] Lions Md 320 Leadership The Commissioner Of Institute, Income Tax Vs. Secunderabad. (Exemptions), Hyderabad. Pin – 500 003. Pan Aactl1988J (Appellant) (Respondent) निर्धारिती द्वधिध/Assessee By : Ca A. Srinivas िधजस्‍व द्वधिध/Revenue By : Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधिीख/Date Of Hearing: 30.10.2025 घोषणध की तधिीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against The Two Separate Orders Of The Learned Commissioner Of Income Tax (Exemptions), Hyderabad, Both Dated 19.02.2025 Whereby The Application For Registration

For Appellant: CA A. SrinivasFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 12ASection 80GSection 80G(5)

Lions Md 320 Leadership Institute, Secunderabad vs. CIT (Exemptions), Hyderabad

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

ITA 852/HYD/2025[2025-26]Status: DisposedITAT Hyderabad31 Oct 2025AY 2025-26

Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita Nos.853 & 852/Hyd./2025 [U/Sec.12Ab & 80G Of The Income Tax Act, 1961] Lions Md 320 Leadership The Commissioner Of Institute, Income Tax Vs. Secunderabad. (Exemptions), Hyderabad. Pin – 500 003. Pan Aactl1988J (Appellant) (Respondent) निर्धारिती द्वधिध/Assessee By : Ca A. Srinivas िधजस्‍व द्वधिध/Revenue By : Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधिीख/Date Of Hearing: 30.10.2025 घोषणध की तधिीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against The Two Separate Orders Of The Learned Commissioner Of Income Tax (Exemptions), Hyderabad, Both Dated 19.02.2025 Whereby The Application For Registration

For Appellant: CA A. SrinivasFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 12ASection 80GSection 80G(5)

Late Tilokchand Kuche Shikshan Prasarak Mandal, Aurangabad vs. CIT Exemption, Pune

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

ITA 534/PUN/2025[NA]Status: DisposedITAT Pune29 Oct 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.534/Pun/2025 निर्धारण वषा / Assessment Year: - Late Tilokchand Kuche V Commissioner Of Income Shikshan Prasarak Mandal, S. Tax, Exemption Pune. Plot No.17, Laxmidevi Balaji Mandir, Juni Mukundwadi, Aurangabad – 431001. Pan: Aabtl3131C Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay B. Ambhore Revenue By Shri Amit Bobde Date Of Hearing 15/10/2025 Date Of Pronouncement 29/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration Under Section 80G Of The Income Tax Act, 1961 Dated 09.12.2024. The Assessee Has Raised Following Grounds Of Appeal : “1. The Learned Commissioner Of Income Tax Exemption Erred In Rejecting The Application For Regular Approval U/S 80G(5) Of The Income Tax Act In An Arbitrary Manner.

Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Swami Nitanand Mission Foundation, B.O. Goyla Khurd, South West Delhi vs. Commissioner of Income Tax(Exemption), Delhi, Civic Centre, Minto Road, New Delhi

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

ITA 2987/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)

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

Swami Nitanand Mission Foundation, B.O. Goyla Khurd, South West Delhi vs. Commissioner of Income Tax(Exemption), Delhi, Civic Centre, Minto Road, New Delhi

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

ITA 2986/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)

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

M/S. Rotary Club of Hooghly Welfare Trust, Hooghly vs. CIT(Exemption), Kolkata

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

ITA 1041/KOL/2025[-----]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

Thavam Research Foundation, Pudukkottai vs. CIT, Exemption, Chennai

ITA 1159/CHNY/2025[-]Status: DisposedITAT Chennai21 Oct 2025

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1159/Chny/2025

Section 12A(1)(ac)

Shri Sorath Visha Shreemali Jain Samaj, Ahmedabad vs. CIT (Exemption), Ahmedabad

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

ITA 1517/AHD/2025[N.A.]Status: DisposedITAT Ahmedabad07 Oct 2025

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhashri Sorath Visha Commissioner Of Income Shreemali Jain Samaj, Tax (Exemption), B-404, Sagar Samrat 609, Floor-6, Apartment, Aaykar Bhavan (Vejalpur), Old Sharda Mandir Road, Nr. Sachin Tower, Vs. Paldi, Anandnagar-Prahladnagar Ahmedabad – 380 007. Ahmedabad – 380 015. (Gujarat). (Gujarat). [Pan – Aacts 8930 P] (Appellant) (Respondent) Assessee By Shri Prakash D. Shah, Ar & Shri Saiyam Shah, Advocate Revenue By Shri Alpesh Parmar, Cit-Dr Date Of Hearing 18.09.2025 Date Of Pronouncement 07.10.2025

Section 12A(1)(ac)

Navkar Ashish Seva Trust, Nashik vs. CIT(E), Pune

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

ITA 933/PUN/2025[2025-26]Status: DisposedITAT Pune30 Sept 2025AY 2025-26

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.933/Pun/2025 निर्धारण वषा / Assessment Year: 2025-26 Navkar Ashish Seva Trust, V The Cit(E), 22, Cidco, Racca Colony, S Pune. Sharanpur Road, Maharashtra – 422002. Pan: Aactn6605L Appellant/ Assessee Respondent / Revenue Assessee By Shri Chinmayy Suhas Pathak Revenue By Shri Aditya Shukla – Cit(Dr) Date Of Hearing 17/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 12A(1)(Ac) Of The Income Tax Act, 1961 Dated 17.02.2025. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Learned Cit-(E), Pune Has Erred In Rejecting Application Of The Appellant Trust Filed U/S 12A(1)(Ac)(Ii) Of The Act Without Appreciating That The Said Action Was Not Justified On Facts & In Law. 2. The Ld.Cit(E) Failed To Appreciate The Clerical Error Committed In Selecting Appropriate Head In Drop Down List Provided In E-Filing Portal

Section 12ASection 12A(1)(ac)

B S Rai Education Trust, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the Assessee’s appeal is allowed for statistical purposes in the above terms

ITA 3516/MUM/2025[2025-26]Status: DisposedITAT Mumbai30 Sept 2025AY 2025-26

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhryassessment Years: 2025-26 & Assessment Years: 2025-26 M/S. Bs Rai Education Trust, Cit (Exemptions), 201, Neera Govind, Room No.601, 6Th Floor, Govind Nagar, Cumballa Hill Mtnl Te S.N. Road, Building, Vs. Mumbai – 400 080 Pedder Road, Pan: Aabtb6348K Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400 026 (Appellant) (Respondent) Present For: Assessee By : Shri Ganesh Kevat, Ld. A.R. Revenue By : Shri Satyaprakash R. Singh, Ld. D.R. Date Of Hearing : 04.09.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Orders Even Dated 21.03.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Exemptions) (In Short Ld. Commissioner) U/S 80G Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2025-26. 2. Both The Appeals Are Interconnected & Having Involved Almost Identical Issues & Therefore For The Sake Of Brevity The Same Were Heard Together & Are Being Disposed Of By This M/S. Bs Rai Education Trust Composite Order By Taking Into Consideration The Facts & Circumstances & Issue Involved In Ita No.3497/M/2025 As A Lead Case & Result Of The Same Would Be Applicable Mutatis Mutandis To Both The Appeals Under Consideration.

For Appellant: Shri Ganesh Kevat, Ld. A.RFor Respondent: Shri Satyaprakash R. Singh, Ld. D.R

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

B S Rai Education Trust, Mumbai vs. CIT (Exemptions), Mumbai

In the result, the Assessee’s appeal is allowed for statistical purposes in the above terms

ITA 3497/MUM/2025[2025-26]Status: DisposedITAT Mumbai30 Sept 2025AY 2025-26

Bench: Shri Om Prakash Kant & Shri Narender Kumar Choudhryassessment Years: 2025-26 & Assessment Years: 2025-26 M/S. Bs Rai Education Trust, Cit (Exemptions), 201, Neera Govind, Room No.601, 6Th Floor, Govind Nagar, Cumballa Hill Mtnl Te S.N. Road, Building, Vs. Mumbai – 400 080 Pedder Road, Pan: Aabtb6348K Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400 026 (Appellant) (Respondent) Present For: Assessee By : Shri Ganesh Kevat, Ld. A.R. Revenue By : Shri Satyaprakash R. Singh, Ld. D.R. Date Of Hearing : 04.09.2025 Date Of Pronouncement : 30.09.2025 O R D E R Per : Narender Kumar Choudhry: These Appeals Have Been Preferred By The Assessee Against The Orders Even Dated 21.03.2025, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Exemptions) (In Short Ld. Commissioner) U/S 80G Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2025-26. 2. Both The Appeals Are Interconnected & Having Involved Almost Identical Issues & Therefore For The Sake Of Brevity The Same Were Heard Together & Are Being Disposed Of By This M/S. Bs Rai Education Trust Composite Order By Taking Into Consideration The Facts & Circumstances & Issue Involved In Ita No.3497/M/2025 As A Lead Case & Result Of The Same Would Be Applicable Mutatis Mutandis To Both The Appeals Under Consideration.

For Appellant: Shri Ganesh Kevat, Ld. A.RFor Respondent: Shri Satyaprakash R. Singh, Ld. D.R

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

Mahishadal Vidyasagar Social Welfare Society, Purba Medinipur vs. CIT Exemption, Kolkata

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

ITA 1458/KOL/2025[2024-25]Status: DisposedITAT Kolkata29 Sept 2025AY 2024-25

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

Mahishadal Vidysagar Social Welfare Society, Purba Medinipore vs. CIT Exemption, Kolkata

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

ITA 1457/KOL/2025[2023-24]Status: DisposedITAT Kolkata29 Sept 2025AY 2023-24

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

Pusa Bangiya Sangeet Sabha, Delhi vs. CIT (Exemption), Delhi

In the result, the appeal of the Appellant is partly allowed for

ITA 2497/DEL/2025[2023-24]Status: DisposedITAT Delhi26 Sept 2025AY 2023-24

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrapusa Bangiya Sangeet Sabha Vs. Cit(Exemption) Eg, 48, Inderpuri, Civic Centre, Minto Road, Delhi Delhi -110002 Pan: Aagap0766M Appellant Respondent Assessee By Sh. Pravesh Kumar, Adv Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/09/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of Ld.

Section 12A(1)(ac)

Medicos Welfare Trust, Madurai vs. CIT, Exemptions, Chennai

In the result, the appeal of the assessee is allowed

ITA 1068/CHNY/2025[-]Status: DisposedITAT Chennai10 Sept 2025

Bench: Shri Manu Kumar Giri & Shri S. S. R. Raghunathaआयकर अपील सं./Ita No.: 1068/Chny/2025 धनिाारण वर्ा / Assessment Year: - Medicos Welfare Trust, The Commissioner Of Income Plot No. 127, E B Colony Vs. Tax (Exemption), Iyer Bunglow, Chennai. Ma Reserve Lines S.O, Alathur, Madurai – 625 014. [Pan: Aahtm-1007-C] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. P.M. Kathir, Advocate & Shri. G. Akash, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Bipin C.N, Cit.

For Appellant: Shri. P.M. Kathir, Advocate &For Respondent: Shri. Bipin C.N, CIT

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