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)

Rural Association for Womens Alligatory Tribute, Delhi vs. Ward Exemp 2(4), New Delhi

The appeal is disposed of by setting aside the issue to the file of the Ld

ITA 1587/DEL/2025[2024-25]Status: DisposedITAT Delhi06 Aug 2025AY 2024-25

Bench: Ms. Madhumita Roy & Shri Naveen Chandrarural Association For Vs. Ward, Exemption-2(4) Womens Alligatory, Civic Centre Tribute, Rz-S/2, Nanda Delhi – 110001 Block Mahavir Enclave, Delhi – 110045 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabar4742A Appellant .. Respondent

For Appellant: Ms. Agni Chaudhar, Adv &For Respondent: Sh. Mahesh Kumar, CIT, DR
Section 12A(1)(ac)

Haragopal Educational Society, Hyderabad vs. CIT (Exemptions), Aayakar Bhavan, Hyderabad

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

ITA 816/HYD/2025[2025-26]Status: DisposedITAT Hyderabad01 Aug 2025AY 2025-26

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.816/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2025-26) M/S. Haragopal Educational Commissioner Of Income Tax Vs. Society, (Exemption), Hyderabad. Hyderabad. Pan:Aaath5611C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A. Sai Prasad, C.A. रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 28/07/2025 घोर्णध की तधरीख/Pronouncement: 01/08/2025

For Appellant: Shri K.A. Sai Prasad, C.AFor Respondent: Shri Narender Kumar Naik
Section 12ASection 12A(1)(ac)

Nampalli Temple Trust, Kandi Village vs. ITO., Ward-11(1), Hyderabad

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

ITA 793/HYD/2025[2024-25]Status: DisposedITAT Hyderabad31 Jul 2025AY 2024-25

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, RajsekharFor Respondent: MS. U Mini Chandran, CIT-DR
Section 12A

Active Nashik Runners, Nashik vs. CIT (Exemption), Pune

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

ITA 913/PUN/2025[2025-26]Status: DisposedITAT Pune30 Jul 2025AY 2025-26

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

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

Maharshi Yagyavalkya Gyanpeeth, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the delay in filing both the appeals is condoned; the impugned orders passed by the CIT(Exemption), Ahmedabad are hereby set aside; Both matters are restored to the file of the CIT(Ex...

ITA 2103/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Maharshi Yagyavalkya Gyanpeeth, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result the delay in filing both the appeals is condoned; the impugned orders passed by the CIT(Exemption), Ahmedabad are hereby set aside; Both matters are restored to the file of the CIT(Ex...

ITA 2102/AHD/2024[NA]Status: DisposedITAT Ahmedabad29 Jul 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Stars Forum, Pune vs. CIT Exemption, Pune

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

ITA 493/PUN/2025[NA]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

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

Stars Forum, Pune vs. CIT Exemption, Pune

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

ITA 1219/PUN/2025[-]Status: DisposedITAT Pune29 Jul 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

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

Sri Balbheemasena Gowseva Trust, Rawalapally vs. CIT (Exemption), Hyderabad

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

ITA 810/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad28 Jul 2025AY 2025-2026

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, RajeshFor Respondent: MS U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Sri Balbheemasena Gowseva Trust, Rawalapally vs. CIT (Exemption), Hyderabad

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

ITA 809/HYD/2025[2025-2026]Status: DisposedITAT Hyderabad28 Jul 2025AY 2025-2026

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, RajeshFor Respondent: MS U. Mini Chandran, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

The Mahatma Charitable Trust, Guntur vs. CIT(Exemptions), Hyderabad

In the result, appeal of the assessee is allowed for

ITA 634/HYD/2025[2025-26]Status: DisposedITAT Hyderabad18 Jul 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Shri P Vinod, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 139(1)Section 80GSection 80G(5)(iv)

Dr. Grahams Homes, Kalimpong vs. ACIT (Exempt), Circle 31, Kolkata

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

ITA 669/KOL/2025[2023-24]Status: DisposedITAT Kolkata17 Jul 2025AY 2023-24

Bench: the Ld. CIT(A) wherein the appeal of the assessee has been dismissed by upholding that the valid audit report in form no. 10B must be filed one month prior to the due date, failure to furnish such report in prescribed form result in disentitlement of the trust from claiming exemption u/s 11 and 12 of the Act.

Section 11Section 12ASection 139(1)

Maharanyam Sri Muralidhara Swamiji Vedha Ashram, Manthenavaripalem vs. CIT(Exemption), Hyderabad

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

ITA 708/HYD/2025[2025-26]Status: DisposedITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, K. SatyanarayanaFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 12ASection 139(1)Section 80GSection 80G(5)(iv)

Maharanyam Sri Muralidhara Swamiji Vedha Ashram, Manthenavaripalem vs. CIT (Exemption), Hyderabad

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

ITA 707/HYD/2025[2025-26]Status: DisposedITAT Hyderabad16 Jul 2025AY 2025-26

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, K. SatyanarayanaFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 12ASection 139(1)Section 80GSection 80G(5)(iv)

Shankerlingam Memorial Charitable Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 962/CHNY/2025[-]Status: DisposedITAT Chennai15 Jul 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:962/Chny/2025 Shankerlingam Memorial Charitable Trust, 33, Second Cross Street, West Cit Nagar, Nandanam, Chennai – 600 035. [Pan:Aacts-6339-N] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By Vs. Cit (Exemptions), Chennai. (प्रत्यर्थी/Respondent) Shri. S. Seetharaman, C.A. प्रत्यर्थी की ओर से/Respondent By Ms. E. Pavuna Sundari, Cit (Virtual) सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement 24.06.2025 15.07.2025 Per S. R. Raghunatha, Am : आदेश /Order This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax (Exemption), Chennai, Vide Order Dated 11.03.2025. 2. We Find From The Grounds That The Assessee Is A Religious & Charitable Trust Had Filed An Application Seeking Registration U/S.12Ab Of The Act, Vide Application In Form 10Ab Dated 29.09.2024 U/S.12A(1)(Ac)(Ii) Of The Act. The Id.Cit(E) Has Rejected The Application For Non-Compliance Of The Assessee In Further Proceedings By Passing An Order In Form 10Ad Dated 11.03.2025. Hence, The Assessee Filed This Appeal & Prayed For One More Opportunity Of Hearing Before The Ld.Cit(E). :-2-:

Section 12ASection 12A(1)(ac)

Obolombon Social Welfare Association, West Midnapore vs. CIT (Exemption), Kolkata

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

ITA 38/KOL/2025[--]Status: DisposedITAT Kolkata07 Jul 2025

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

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

Obolombon Social Welfare Association, West Midnapore vs. CIT (Exemption), Kolkata

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

ITA 37/KOL/2025[--]Status: DisposedITAT Kolkata07 Jul 2025

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

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

Dream and Believe Foundation, Thane, Mumbai vs. CIT (Exemptions), Mumbai

In the result, grounds of appeal are allowed for statistical purpose

ITA 3259/MUM/2025[2025-26]Status: DisposedITAT Mumbai07 Jul 2025AY 2025-26

Bench: Shri Pawan Singh& Ms. Padmavathy S

Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 254(1)Section 8Section 80G

Shravan Seva Foundation, Vadodara vs. The CIT(Exemption), Ahmedabad

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

ITA 634/AHD/2025[NA]Status: DisposedITAT Ahmedabad03 Jul 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalshravan Seva Foundation, The Commissioner Of Vs. 18 Kishan Complex, Income Tax (Exemption), Opp. Yash Complex, Ahmedabad. Subhanpura, Vadodara-390023. [Pan :Abgcs8130 B] (Appellant) .. (Respondent) Appellant By : Adjournment Application Filed Respondent By: Shri Alpesh Parmar, Cit. Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 03.07.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Adjournment Application filedFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12ASection 12A(1)(ac)

Deonar Bongiya Parishad, Mumbai vs. The CIT (Exemption), Mumbai

In the result, appeal stands allowed for statistical purposes

ITA 2955/MUM/2025[2025-26]Status: DisposedITAT Mumbai02 Jul 2025AY 2025-26

Bench: Shri Pawan Singh & Shri Prabhash Shankardeonar Bongiyaparishad V/S. Commissioner Of Income Tax Kali Temple Premises, Near बनाम (Exemptions), Room No. 601, Sarnath Building, 6Th Floor, Cumballa Hill, Anushakti Nagar, Mumbai Mtnl Te Building, Peddar –400094, Maharashtra Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatd9840R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Nitin Khinchi,ARFor Respondent: Shri Uma Shankar Prasad, (CIT DR)
Section 12ASection 12A(1)(ac)