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)

D Y Patil Agriculture and Technical University, Kolhapur vs. Income Tax Officer, Kolhapur

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

ITA 2334/PUN/2024[AY 2025-26]Status: DisposedITAT Pune27 May 2025

Bench: Shri Rama Kanta Panda, Vice-

For Respondent: Shri M.M. Chate, DR
Section 12ASection 12A(1)Section 80G(5)Section 80G(5)(vi)

New Life Care Foundation, Badlapur vs. Commissoner of Income Tax (Exemptions), Pune

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

ITA 2229/MUM/2025[NA]Status: DisposedITAT Mumbai27 May 2025

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharynew Life Care Foundation, Cit (Exemptions) A-205/206 Subhash Nagar, Room No. 322, Karjat Road, Vs. 3Rd Floor, Karjat Road Badlapur East, Income Tax Office, Thane Ambarnath, Pmt Building, Badlapur E.D. Shankar Seth Road, Thane, Pune-411037 Maharashtra-421503 Pan : Aactn7843E (Appellant) (Respondent)

For Appellant: NONEFor Respondent: Shri Satyaprakash R.Singh, CIT-DR
Section 12ASection 12A(1)(ac)

Prajna Foundation, Kolathia, Patrapada vs. Commissioner-of-Income Tax(Exemption), Hyderabad

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

ITA 124/CTK/2025[2023-24]Status: DisposedITAT Cuttack26 May 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 12ASection 12A(1)(ac)

Prajna Foundation, Kolathia vs. Commissioner-of-Income Tax(Exemption), Hyderabad

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

ITA 123/CTK/2025[2023-24]Status: DisposedITAT Cuttack26 May 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 123/Ctk/2025 Assessment Year: 2023-2024 & I.T.A. No. 124/Ctk/2025 Assessment Year: 2023-2024 Prajna Foundation,……………………………….Appellant Plot No. 200, Kolathia, Patrapada B.O., Damodarpur, Khordha-751019, Odisha [Pan:Aactp2088H] -Vs.- Commissioner Of Income Tax (Exemption)..Respondent Hyderabad, Aayakar Bhawan, Opposite Lb Stadium, Basheer Bagh, Hyderabad-500004, Telangana Appearances By: Dr. Sanjay Behuru & Ananta Narayan Singhbabu, A.Rs., Appeared On Behalf Of The Assessee Shri Sanjay Kumar, Cit, D.R. Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 16, 2025 Date Of Pronouncing The Order: May 26, 2025 O R D E R

Section 12ASection 12A(1)(ac)

Lalpur Uttarayan, Purulia vs. I.T.O., Ward - 2(1) Exemption, Durgapur

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

ITA 2501/KOL/2024[2022-2023]Status: DisposedITAT Kolkata26 May 2025AY 2022-2023

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 10BSection 11Section 12A(1)Section 12A(1)(ac)Section 143(1)

Sadarsh Charitable Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

ITA 1780/MUM/2025[2025-26]Status: DisposedITAT Mumbai21 May 2025AY 2025-26

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita No. 1780/Mum/2025 (निर्धारण वर्ा / Assessment Year :2025-26) Sadarsh Charitable V/S. Cit (Exemptions)-Mumbai Foundation बिधम 601, 6Th Floor, Mtnl C/O Ca Himanshu Gandhi, Building, Cumballa Hill, 16Th Floor, D Wing, Trade Pedder Road, Maharashtra- World Building, Kamala 400026 Mills Compound, Lower Parel, Maharashtra- 400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Abmcs2508R Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Himanshu GandhiFor Respondent: Mr. R. A. Dhyani
Section 11Section 12Section 12ASection 12A(1)(ac)

Workers Education Society, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 2051/MUM/2025[2025-26]Status: DisposedITAT Mumbai15 May 2025AY 2025-26

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Bhupendra Shah, A/RFor Respondent: Shri Arun Kati Datta, CIT, D/R
Section 12ASection 12A(1)(ac)

Sahay Foundation, Gandhinagar vs. The CIT (Exemption), Ahmedabad

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

ITA 369/AHD/2025[NA]Status: DisposedITAT Ahmedabad06 May 2025

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Alpesh Parmar, CIT. DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Viklang Vikas Foundation, Rasaliya vs. CIT(Exemption), Ahmedabad

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

ITA 64/RJT/2025[NA]Status: DisposedITAT Rajkot29 Apr 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 64/Rjt/2025 ("नधा"रणवष" / Assessment Year: (Na) (Hybrid Hearing) Viklang Vikas Foundation Vs. Cit(Exemption), Ramdev Nagar, Nr. Bus Station, Room No. 609, Floor – 6, Rasaliya, Nakhatrana Aayakar Bhavan (Vejalpur), Gujarat – 370670 Anandnagar, Prahladnagar Road, Gujarat – 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv8066F (Appellant) (Respondent) Appellant By : Shri R. B. Shah, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit(Dr) Date Of Hearing : 28/04/2025 Date Of Pronouncement : 29/04/2025 आदेश / O R D E R

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

Omkar Foundation, Mumbai vs. CIT Exemptions Mumbai, Mumbai

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

ITA 1720/MUM/2025[NA]Status: DisposedITAT Mumbai29 Apr 2025

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainomkar Foundation, Cit (Exemptions) 11, Ratnadeep, 33 601, 6Th Floor, Swami Vivekanand Marg, Vs. Cumballa Hills, Santacruz West, Mtnl Building, Mumbai-400054. Mumbai-400026. Pan : Aaato0326R (Appellant) (Respondent)

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri R.A. Dhyani, CIT-DR
Section 12ASection 12A(1)(ac)

Apmh Foundation, Mumbai vs. CIT (Exemptions), Mumbai

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

ITA 1717/MUM/2025[2025-26]Status: DisposedITAT Mumbai29 Apr 2025AY 2025-26

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 1717/Mum/2025 (निर्धारण वर्ष / Assessment Year :2025-26) आयकर अपील सं./Ita No. 1718/Mum/2025 (निर्धारण वर्ष / Assessment Year :2025-26) Apmh Foundation D 613, Neelkanth Business Park, Nathani Road, Vidya Vihar West, Maharashtra- 400086 V/S. बनाम Cit(Exemption), Mumbai Room No. 601, Cumballa Hill, Mtnl Te Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Maharashtra-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aajta1880H Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से /Assessee By: Shri Mehul Shah राजस्व की ओर से /Revenue By: Shri Shekhar L. Gajbhiye सुनवाई की तारीख / Date Of Hearing 23.04.2025 घोषणा की तारीख/Date Of Pronouncement 29.04.2025 आदेश / Order Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The Learned Commissioner Of Income-Tax (Exemptions), Mumbai [Hereinafter Referred To As “Cit(A)"] Dated 10.03.2025 Passed U/S.250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year [A.Y.] 2025-26. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. On The Facts & In Circumstances Of The Case & In Law, Learned Commissioner Of Income-Tax (Exemption) Erred In Rejecting Application In Form No. 10Ab For Renewal Of Registration Under Section 12Ab Alleging That The Application Was Made Under Section 12A (1) (Ac) (Ii) In Place Of Section 12A (1) (C) (Iii) & In The Process No Opportunity Of Making Correction In The Application Was Provided.” 3. Since Similar Issue Is Involved In The Both Appeals & Facts & Circumstances Are Same, These Are Being Disposed Of By A Common Order. Ita No. 1717/Mum/2025 Is Being Taken As A Lead Case.

For Appellant: Shri Mehul ShahFor Respondent: Shri Shekhar L. Gajbhiye
Section 12ASection 12A(1)(ac)Section 250Section 80G

Primerose Education Society, Alwar vs. CIT(E), Jaipur

In the result, the appeal of the assessee is allowed

ITA 869/JPR/2024[NA]Status: DisposedITAT Jaipur28 Apr 2025

Bench: Shri Gagan Goyal & Shri Narinder Kumarprime Rose Education Society, Tijara Alwar, Alwar 301411. Pan No. Aafap1192C ...... Appellant Vs.

For Appellant: Mr. P. C. Parwal, C.A., Ld. ARFor Respondent: Mr. Arvind Kumar, CIT, Ld. DR
Section 12ASection 12A(1)(ac)Section 17Section 80G(5)

The Sajjan Jain Support Trust, Kandivali (East) vs. Income Tax Officer, Ward 41(4)(4), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 1206/MUM/2025[NOT APPLICABLE]Status: DisposedITAT Mumbai07 Apr 2025

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeethe Sajjan Jain Support Trust Vs Income Tax Officer, Ward 41(4)(4), 499/2, A Arkade House, Ashok Kautilya Bhavan, Bandra Kurla Nagar, Near Children Complex, Bandra (E), Mumbai-400 Academy, Kandivali (East), 051 Mumbai-400 010 Pan : Aadtt2208C Appellant Respondent

For Appellant: Shri Rushabh Mehta (virtual)For Respondent: Ms. Rmapriya Raghavan - CIT DR
Section 12ASection 12A(1)(ac)Section 80G(5)

Bombay Education Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 1193/MUM/2025[N.A]Status: DisposedITAT Mumbai04 Apr 2025

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)

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

Bombay Education Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 1192/MUM/2025[N.A ]Status: DisposedITAT Mumbai04 Apr 2025

Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)

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

Della Foundation, Della Towers Parsi Colony vs. CIT (Exemptions), Cumballa Hill Mtnl Te Building, Pedder Road

Appeal is dismissed as being a duplicate appeal

ITA 413/MUM/2025[2024-2025]Status: DisposedITAT Mumbai12 Mar 2025AY 2024-2025

Bench: this Tribunal.

For Appellant: Smt. Sanyogita Nagpal (CIT DR)For Respondent: Shri Pawan Choudhary
Section 12ASection 12A(1)Section 12A(1)(ac)

Shree Mahyavanshi Samaj Bombay Trust, N M Joshi Marg, Lower Parel vs. CIT (Exemptions), Cumballa Hill Mtnl Te Building, Pedder Road

ITA 410/MUM/2025[2024-2025]Status: DisposedITAT Mumbai12 Mar 2025AY 2024-2025

Bench: this Tribunal.

For Appellant: Smt. Sanyogita Nagpal (CIT DR)For Respondent: Shri Pawan Choudhary
Section 12ASection 12A(1)(ac)

Della Foundation, Della Towers Parsi Colony vs. CIT (Exemptions), Cumballa Hill Mtnl Te Building, Pedder Road

Appeal is dismissed as being a duplicate appeal

ITA 373/MUM/2025[2024-2025]Status: DisposedITAT Mumbai12 Mar 2025AY 2024-2025

Bench: this Tribunal.

For Appellant: Smt. Sanyogita Nagpal (CIT DR)For Respondent: Shri Pawan Choudhary
Section 12ASection 12A(1)Section 12A(1)(ac)

Global Education Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

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

ITA 5672/MUM/2024[2024-25]Status: DisposedITAT Mumbai10 Mar 2025AY 2024-25

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Shri Prakash Jhunjhunwala, A/RFor Respondent: Shri Dr. Kishor Dhule, CIT D/R
Section 12ASection 12A(1)(ac)

Unicorpus Health Foundation, Secunderabad vs. Commissioner of Income Tax (Exemptions), Hyderabad

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

ITA 1292/HYD/2024[2022-23]Status: DisposedITAT Hyderabad05 Mar 2025AY 2022-23

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble Accountnt Member आ.अपी.सं / Ita No.1292/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2022-23) Unicorpus Health Commissioner Of Income Tax Foundation Vs. (Exemptions) Secunderabad Hyderabad [Pan : Aabcu8838L] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri R E Balasubramanyan, ARFor Respondent: Smt. M Narmada, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)