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)

Shri Swamiraj Bahuuddeshiy Sanstha, Dhule vs. ITO, Exemption Ward, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 1722/PUN/2025[2025-26]Status: DisposedITAT Pune01 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1721 & 1722/Pun/2025 Shri Swamiraj Bahuuddeshiy Vs. Cit, Exemption, Pune. Sanstha, 117, Sambhappa Colony, Chitod Road, Dhule H.O., Dhule- 424001. Pan : Aants2001E Appellant Respondent Assessee By : Shri Piyush Bafna (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 01.09.2025 Date Of Pronouncement : 01.09.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.01.2025 & 06.06.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab U/S 12A(1)(Ac)(Iv) Of The It Act Filed On 20.08.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub- Section (5) Of Section 80G Of The It Act Filed On 10.12.2024 Respectively.

For Appellant: Shri Piyush Bafna (Virtual)For Respondent: Shri Amit Bobde
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Shri Swamiraj Bahuuddeshiy Sanstha, Dhule vs. ITO, Exemption Ward Aurangabad, Aurangabad

In the result, the appeal filed by the assessee in ITA

ITA 1721/PUN/2025[2025-26]Status: DisposedITAT Pune01 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1721 & 1722/Pun/2025 Shri Swamiraj Bahuuddeshiy Vs. Cit, Exemption, Pune. Sanstha, 117, Sambhappa Colony, Chitod Road, Dhule H.O., Dhule- 424001. Pan : Aants2001E Appellant Respondent Assessee By : Shri Piyush Bafna (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 01.09.2025 Date Of Pronouncement : 01.09.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.01.2025 & 06.06.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab U/S 12A(1)(Ac)(Iv) Of The It Act Filed On 20.08.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub- Section (5) Of Section 80G Of The It Act Filed On 10.12.2024 Respectively.

For Appellant: Shri Piyush Bafna (Virtual)For Respondent: Shri Amit Bobde
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Shri Bhuj Lohana Mahila Vikas, Bhuj vs. CIT (Exemption), Ahmedabad

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

ITA 262/RJT/2025[NA]Status: DisposedITAT Rajkot29 Aug 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No. 262/Rjt/2025 िनधा"रण वष"/ Assessment Year: Na Hybrid Hearing बनाम Shri Bhuj Lohana Mahila Vikas Cit (Exemption) Vs. 16, C/O Harjivan Velji Popat Ghanshyam Room No. 609, Floor-6, Aaykar Nagar, Bhawan (Vejapur), Near Sachin Bhuj – 370001 (Gujarat) Tower, 100 Foot Road, Anandnagar – Prahladnagar Road Ahmedabad-380015 "थायीलेखासं/.जीआइआरसं/.Pan No. : Aafas4626N (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri R.B. Shah, Ld. Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit (Dr) सुनवाई क" तारीख/Date Of Hearing : 19/08/2025 घोषणा क" तारीख/Date Of Pronouncement : 29/08/2025 आदेश/Order Per, Dr. A. L. Saini, Am:

For Appellant: Shri R.B. Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT (DR)
Section 11Section 12ASection 12A(1)(ac)

Pydah Venkata Narayana Suseela Raghava Ratnamma Academy of Education, Kakinada vs. Income Tax Officer (Exemption Ward), Rajahmundry

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

ITA 345/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam29 Aug 2025

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.345/Viz/2025 (निर्धारणवर्ा/ Assessment Year: --------) Vs. Pydah Venkata Narayana Income Tax Officer-Exemption Ward Income Tax Officer Suseela Raghava Ratnamma Aayakar Bhavan, Kambala Cheruvu Academy Of Education Veerabhadrapuram Door No. 20-1-65, Dhriti Nivas Rajahmundry – 533105 Kakinada – 533001 Andhra Pradesh [Pan:Aaetp6235C] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 29.08.2025

Section 12ASection 12A(1)(ac)

Uttar Pradesh Cricket Association, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

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

ITA 229/LKW/2025[N.A.]Status: DisposedITAT Lucknow28 Aug 2025

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. N.A. Uttar Pradesh Cricket Association, Vs. The Cit (Exemption), E-23, Kamla Nagar Township, Lucknow Nazirabad, Kanpur-208005 Pan:Aaacu7822R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(Exemption), Under Section 12Ab(1)(B)(Ii)(B) Of The Income Tax Act, 1961, Rejecting The Application Moved For Registration Of The Said Society Under Section 12Ab(B) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under: - “01. Because The Cit (Exemptions) Has Erred On Facts & In Law In Rejecting The Application Moved For Registration Under Section 12A(B) Of The Income- Tax Act, 1961, Which Rejection Is Contrary To Facts, Bad In Law, The Registration As Claimed Be Granted. 02. Because The Cit(E) Has Erred On Facts & In Law In Holding That No Response Had Been Filed To His Letter Dated 11.07.2024 Which Is Incorrect, In As Much As, Response Was Filed On 26.07.2024 Vide Letter Dated 25.07.2024 As Such, Rejecting The Application Without Considering The Submission Is Erroneous, Misconceived, The Order Passed Be Set Aside & Registration Claimed Be Granted.

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 12A(1)(ac)Section 154

Sarwajanik Pustakalay, Padra vs. The CIT(Exemption), Ahmedabad

In the result, appeal of the assessee is dismissed as withdrawn

ITA 2109/AHD/2024[NA]Status: DisposedITAT Ahmedabad28 Aug 2025

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2109/Ahd/2024 िनधा"रण वष" /Assessment Year : N.A. Sarwajanik Pustakalay The Cit (Exemption) बनाम/ Ambamata Road Ahmedabad – 380 015 V/S. Padra – 391 440 (Gujarat) "थायी लेखा सं./Pan: Aarts 0933 K (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Samir Parikh, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21/082025 घोषणा की तारीख /Date Of Pronouncement: 28/08/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As ‘Cit(E)’] Dated 17/10/2024, Rejecting The Application For Registration Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961. 2. A Request Letter Dated 30Th June-2025 Of The Ld.Ar For The Appellant- Assessee, Has Been Placed On The File, Wherein It Is Stated That The Appellant Had Filed An Appeal Against The Order Of Cit (Exemption), Ahmedabad For Rejecting Its Application U/S.12A Of The Act. After Filing An Appeal Order U/S.12Ab(1)(B) Of The Act, Registration From Ay 2022-23 To 2026-27 Has Been Sarwajanik Pustakalay Vs. Cit (Exemption)

For Appellant: Shri Samir Parikh, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 12ASection 12A(1)(ac)

Secunderabad Twin Area Round Table Charitable Trust, Hyderabad vs. CIT (Exemption), Hyderabad

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

ITA 924/HYD/2025[-]Status: DisposedITAT Hyderabad21 Aug 2025

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: Dr. Narendra Kumar Naik
Section 12ASection 12A(1)(ac)

Shanti Devi Bajaj Educational Trust, Delhi vs. CIT(E) Delhi

ITA 5383/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Aug 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Vikas Goel, CAFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 12A(1)(ac)Section 80G(5)(ii)

Shanti Devi Bajaj Educational Trust, Delhi vs. CIT ( E) Delhi

ITA 5378/DEL/2024[2024-25]Status: DisposedITAT Delhi21 Aug 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Vikas Goel, CAFor Respondent: Sh. Mahesh Kumar, CIT, DR
Section 12A(1)(ac)Section 80G(5)(ii)

Shree Durga Parameshwari Educational Trust, Bangalore vs. Commissioner of Income Tax (Exemptions), Bengaluru

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

ITA 120/BANG/2025[2025-26]Status: DisposedITAT Bangalore20 Aug 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2025-26 Shree Durga Parameshwari The Commissioner Of Educational Trust, Income Tax (Exemptions), 198, Balagangadhar Nagar, Vs. Bengaluru. Kengunte, Mallathahalli, Bangalore – 560 056. Pan: Aayts 0074L Appellant Respondent Appellant By : Shri G. Venkatesh, Ca Respondent By : Shri Muthu Shankar, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 05.08.2025 Date Of Pronouncement : 20.08.2025 O R D E R Per Soundararajan Kthis Appeal Filed By The Assessee Is Challenging The Order Dated 28.11.2024 Of The Ld. Cit(Exemptions) In Which The Registration Sought For U/S. 12Ab Of The Income Tax Act, 1961 Was Rejected On The Following Grounds:-

For Appellant: Shri G. Venkatesh, CAFor Respondent: Shri Muthu Shankar, CIT(DR)(ITAT), Bengaluru
Section 12A

Shri Digamber Jain Panchayat, Delhi vs. CIT Exemption, Delhi

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

ITA 910/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Aug 2025AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

Section 12Section 80G

Ranavav Madresa Charity Talimi Trust, Porbandar vs. Income Tax Officer Exemption Ward 2, Rajkot

ITA 179/RJT/2025[2024-25]Status: HeardITAT Rajkot14 Aug 2025AY 2024-25

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

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 12ASection 12A(1)(ac)Section 253(5)

Kshatriya Dnyati Maratha Samaj Sanghatana, Guhagar vs. Income Tax Officer, Kolhapur

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

ITA 817/PUN/2025[AY 2025-26]Status: DisposedITAT Pune14 Aug 2025

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)Section 12A(1)(ac)

Janapriya Charitable Trust, Hassan vs. Commissioner of Income Tax, Exemptions, Bangalore

In the result, in view of our decision in ITA

ITA 1260/BANG/2025[N/A]Status: DisposedITAT Bangalore14 Aug 2025

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

For Appellant: Sri V. Srinivasan, Ld. AdvocateFor Respondent: Sri Shivanand H Kalakeri, Ld. D.R
Section 12ASection 12A(1)(ac)

Janapriya Foundation, Hassan vs. Commissioner of Income Tax, Exemptions, Bangalore

In the result, in view of our decision in ITA

ITA 1259/BANG/2025[NA ]Status: DisposedITAT Bangalore14 Aug 2025

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmed

For Appellant: Sri V. Srinivasan, Ld. AdvocateFor Respondent: Sri Shivanand H Kalakeri, Ld. D.R
Section 12ASection 12A(1)(ac)

Kailash Shikshan Mandal, Pune vs. CIT ( Exemption) Pune, Pune

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

ITA 780/PUN/2025[2025-2026]Status: DisposedITAT Pune12 Aug 2025AY 2025-2026

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.780/Pun/2025 Kailash Shikshan Mandal, Cit (Exemption), Pune Kailash Shikshan Mandal Rahu, Walki B.O., Bhawadi, Vs. Dist. Pune-412207 Pan : Aaetk1235F अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Abhay A Avachat Department By : Shri Amol Khairnar Date Of Hearing : 10-07-2025 Date Of 12-08-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 22.01.2025 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)”] Whereby He Rejected The Application Of The Assessee Filed Before Him On 20.09.2024 In Form No. 10Ab Under Sub-Clause (Ii) Of Clause (Ac) Of Sub- Section(1) Of Section 12A Of The Income Tax Act, 1961 (The “Act”).

For Appellant: Shri Abhay A AvachatFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

Care Club, Pune vs. CIT Exemption Pune, Pune

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

ITA 723/PUN/2025[2024-25]Status: DisposedITAT Pune12 Aug 2025AY 2024-25

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Digambar SurwaseFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

Kapila Park, Kenjar vs. Commissioner of Income Tax, CIT (Exemptios) Bangalore

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

ITA 1188/BANG/2025[2025-2026]Status: DisposedITAT Bangalore11 Aug 2025AY 2025-2026

Bench: Shri Narender Kumar Choudhry & Shri Waseem Ahmedassessment Year : 2025-26

For Appellant: Shri Srikrishna Kantila, CA
Section 12A

Marathi Vidnyan Parishad Nashik Vibhag, Nashik vs. Commissioner of Income Tax (Exemption) Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 381/PUN/2025[2024-25]Status: DisposedITAT Pune08 Aug 2025AY 2024-25

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Marathi Vidnyan Parishad Nashik Vibhag, Nashik vs. Commissioner of Income Tax (Exemption) Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 380/PUN/2025[2024-25]Status: DisposedITAT Pune08 Aug 2025AY 2024-25

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G