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)

Kovai Makkal Sevai Maiyam, Coimbatore vs. CIT Exemptions, Chennai

In the result, appeal filed by the assessee is dismissed as

ITA 953/CHNY/2024[-]Status: DisposedITAT Chennai23 Aug 2024

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.953/Chny/2024 िनधा"रणवष"/Assessment Year: - V. Kovai Makkal Sevai Maiyam, The Cit (Exemptions), 392 Sai Tower, Chennai. 2Nd Floor, 100 Feet Road, Coimbatore - 641 012. [Pan: Aadtk 7804 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri R. Clement Ramesh –
Section 12ASection 12A(1)(ac)

Chatra Kalyan Sangstha, Kolkata vs. C.I.T. - Exemption, Kolkata

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

ITA 1076/KOL/2024[00]Status: DisposedITAT Kolkata21 Aug 2024

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1076/Kol/2024

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

Vir Sewa Mandir, New Delhi vs. Commissioner of Income-Tax, (Exemption) New Delhi, New Delhi

Appeal is allowed for statistical purposes

ITA 1556/DEL/2024[2024-25]Status: DisposedITAT Delhi09 Aug 2024AY 2024-25

Bench: Shri M Balaganeh & Shri Vimal Kumarasstt. Year: 2024-25

For Appellant: Shri Ravi Pratap Mal, Adv. &For Respondent: Ms. Sapna Bhatia, CIT DR
Section 12Section 12ASection 12A(1)(ac)

M/S Malda Digambar Jain Mandir Trust, Malda vs. CIT(Exemption), Kolkata

In the result, the appeals filed by the assessee are dismissed as withdrawn

ITA 934/KOL/2024[00]Status: DisposedITAT Kolkata26 Jul 2024

Bench: The Bench That The Assessee Is A Trust & Has Granted Provisional Approval U/S 12A(I)(Ac)(Ii) Of The Act In Form 10Ac Vide Order Dated 03.11.2021 For A Period Commencing From Ay 2022- 23 To Ay 2024-25. Subsequently, Assessee Also Filed An Application For Registration U/S 12A(1)(Ac)(Ii) Of Thse Act Electronically On 29.09.2023 In Form 10Ab Under Rule

Section 12ASection 12A(1)(ac)

M/S Malda Digambar Jain Mandir Trust, Malda vs. CIT(Exemption), Kolkata

In the result, the appeals filed by the assessee are dismissed as withdrawn

ITA 933/KOL/2024[00]Status: DisposedITAT Kolkata26 Jul 2024

Bench: The Bench That The Assessee Is A Trust & Has Granted Provisional Approval U/S 12A(I)(Ac)(Ii) Of The Act In Form 10Ac Vide Order Dated 03.11.2021 For A Period Commencing From Ay 2022- 23 To Ay 2024-25. Subsequently, Assessee Also Filed An Application For Registration U/S 12A(1)(Ac)(Ii) Of Thse Act Electronically On 29.09.2023 In Form 10Ab Under Rule

Section 12ASection 12A(1)(ac)

Foundation for Guindy Indl Estate Maintanance & Infrastructure Upgradation, Chennai vs. CIT (Exemptions), Chennai

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

ITA 1456/CHNY/2024[-]Status: DisposedITAT Chennai26 Jul 2024

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1456/Chny/2024 Foundation For Guindy Indl Estate Vs. The Commissioner Of Income Tax Maintenance & Infrastructure (Exemption), Upgradation, R.V. Tower, No. 10, Chennai 600 034. G.S.T. Road, Thiru-Vika Industrial Estate, Guindy, Chennai 600 032. [Pan: Aafcf0213Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 22.07.2024 घोषणा की तारीख /Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.04.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai Under Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 [“Act” In Short] In Rejecting The Application Filed In Form No. 10Ab & Cancelling The Provisional Approval Granted Vide Order Dated 12.08.2022. 2

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 12A(1)(ac)

Sri Narayanasamy Educational and Charitable Trust, Tiruvannamalai vs. CIT, Exemptions, Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 1331/CHNY/2024[-]Status: DisposedITAT Chennai22 Jul 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 12A(1)(ac)

Thiru G Varadharajulu Chettiyar Higher Secondary School Managing Committee, Vellore vs. CIT, Exemptions, Chennai

In the result, the appeals filed by the assessees in ITA Nos

ITA 1330/CHNY/2024[-]Status: DisposedITAT Chennai22 Jul 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 12A(1)(ac)

Kamala Education Foundation, Kolkata vs. CIT(Exemption), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 461/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

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

Kamala Education Foundation, Kolkata vs. CIT(Exemption), Kolkata

In the result, both the appeals filed by the assessee are allowed

ITA 460/KOL/2024[00]Status: DisposedITAT Kolkata04 Jul 2024

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

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

Karamshi Jethabhai Somaiya (Delhi) Trust, Delhi vs. Circle Exempt 1(1), Delhi

The appeals of the assessee are allowed

ITA 3354/DEL/2023[2023-24]Status: DisposedITAT Delhi02 Jul 2024AY 2023-24

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri K Gopal, AdvocateFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 12A(1)(ac)Section 2(15)Section 80G(5)

Karamshi Jethabhai Somaiya (Delhi) Trust, Delhi vs. Circle Exempt 1(1), Delhi, New Delhi

The appeals of the assessee are allowed

ITA 3353/DEL/2023[2023-24]Status: DisposedITAT Delhi02 Jul 2024AY 2023-24

Bench: Shri M Balaganesh & Shri Vimal Kumar

For Appellant: Shri K Gopal, AdvocateFor Respondent: Shri Sanjay Kumar, CIT(DR)
Section 12A(1)(ac)Section 2(15)Section 80G(5)

Treated Pumping Water Irrigation Farmers Association, Tiruppur vs. CIT Exemptions, Chennai

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

ITA 978/CHNY/2024[-]Status: DisposedITAT Chennai26 Jun 2024

Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita No.978/Chny/2024 Treated Pumping Water Irrigation The Commissioner Of Income Tax Farmers Association, Vs. Exemption, 1, Mangammal Kovil Premises, Chennai. Palladam, Siddanaickenpalayam, Tiruppur 641 659. Pan: Aaiat 9132B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri.N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri. V. Nandakumar, Irs, Cit. सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Exemption), Chennai In Form 10Ad Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) Vide Application No.Cit(Exemption), Chennai/2023-24/12Aa/11335 Dated 27.06.2023. 2. At The Outset, It Is Noticed That The Appeal Filed By The Assessee Is Barred By Limitation By 58 Days. The Impugned Order Passed By The Cit(Exemption) Dated 14.12.2023 Was Served On The Assessee On 14.12.2023. The Appeal Has To Be Filed On Or Before 12.02.2024 But It Was Actually Filed On 10.04.2024 With A Delay Of 58 Days. The Assessee Has Filed Affidavit Along With Condonation Petition Stating The Reason That Due To The Complexities Surrounding New Regime Of Registration & Delay In The Office Of Chartered Accountant.The Ld.Cit-Dr Did Not Seriously Objected To Condone The Delay. We Find The Cause As Reasonable & Hence, Condone The Delay & Admit The Appeal.

For Appellant: Shri.N. Arjun Raj, AdvocateFor Respondent: Shri. V. Nandakumar, IRS, CIT
Section 12ASection 12A(1)(ac)

Navalar-Sezhiyan Foundation AOP-Trust, Chennai vs. CIT (Exemptions), Chennai

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

ITA 940/CHNY/2024[-]Status: DisposedITAT Chennai26 Jun 2024

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 940/Chny/2024 Commissioner Of Income Tax Navalar – Sezhiyan V. (Exemptions), Foundation, Chennai. Vit University, Katpadi To Thiruvalam Road, Vellore – 632 014. [Pan: Aadtn-3315-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Karunakaran, Advocate ""यथ" क" ओर से/Respondent By : Shri. V. Nandakumar, Cit सुनवाई की तारीख/Date Of Hearing : 24.06.2024 घोषणा की तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Navkarya Projects Private Limited, Chennai vs. Joint Commissioner of Income Tax, Chennai

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

ITA 1651/CHNY/2023[2012-2013]Status: DisposedITAT Chennai26 Jun 2024AY 2012-2013

Bench: Shri Manu Kumar Giri, Hon’Ble Judicial Membe & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 940/Chny/2024 Commissioner Of Income Tax Navalar – Sezhiyan V. (Exemptions), Foundation, Chennai. Vit University, Katpadi To Thiruvalam Road, Vellore – 632 014. [Pan: Aadtn-3315-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. M. Karunakaran, Advocate ""यथ" क" ओर से/Respondent By : Shri. V. Nandakumar, Cit सुनवाई की तारीख/Date Of Hearing : 24.06.2024 घोषणा की तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. M. Karunakaran, AdvocateFor Respondent: Shri. V. Nandakumar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Jamnagarwala Charitable Trust, Chennai vs. CIT Exemptions, Chennai

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

ITA 495/CHNY/2024[2024-25]Status: DisposedITAT Chennai25 Jun 2024AY 2024-25

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Shyamkedia, CAFor Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 12ASection 12A(1)(ac)

Hillside Educational Trust, Coimbatore vs. CIT Exemptions, Chennai

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

ITA 886/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Girish Kumar, AdvocateFor Respondent: Shri Nilay Baran Som, CIT
Section 12ASection 12A(1)Section 12A(1)(ac)

Basanta Kumar Sarojbasini Memorial Education Society, Kolkata vs. CIT (Exemption), Kolkata

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

ITA 607/KOL/2024[2022-23]Status: DisposedITAT Kolkata19 Jun 2024AY 2022-23

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 607/Kol/2024 Assessment Year: 2022-2023 Basanta Kumar Sarojbasini Memorial Education Society,………………………………..Appellant C/O. P.K. Himmatsinghka & Co., 41, B.B. Ganguly Street, Central Plaza, 2Nd Floor, Kolkata-700012 [Pan:Aaatb5410D] -Vs.- Commissioner Of Income Tax (Exemption), Kolkata,…………………………………………..…Respondent 10B, Middleton Row, Kolkata-700071 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri S. Datta, Cit (Dr.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 18, 2024 Date Of Pronouncing The Order : June 19, 2024 O R D E R

Section 12A(1)(ac)

Raj Krishan Jain Charitable Trust, New Delhi vs. Commissioner of Income-Tax, (Exemption) New Delhi, New Delhi

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

ITA 1553/DEL/2024[2024-25]Status: DisposedITAT Delhi05 Jun 2024AY 2024-25

Bench: Sh. Pradip Kumar Kedia & Sh. Sudhir Kumarassessment Year: 2024-25 Raj Krishan Jain Charitable Vs. Cit(Exemption) Trust, Shakahar Building 1 New Delhi Ansari Road, Darya Ganj, Delhi-110002 Pan No.Aabtr2342F (Appellant) (Respondent) Appellant By Sh. C. S. Aggarwal, Sr. Advocate Sh. Uma Shankar, Advocate Ms. Pushpa Sharma, Advocate Sh. D.B. Jain, Ca Respondent By Sh. P.N. Baranwal, Cit Dr Date Of Hearing: 07/05/2024 Date Of Pronouncement: 05/06/2024 Order Per Sudhir Kumar, Jm:

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

Velu Spcoal Active Public Charitable Trust, Tenkasi vs. CIT (Exemptions), Chennai

In the result, the appeal of the assessee is dismissed

ITA 339/CHNY/2024[-]Status: DisposedITAT Chennai29 May 2024

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.339/Chny/2024 Velu Social Active Public Charitable Vs. The Commissioner Of Income Tax Trust, 163/18, Rail Nagar, 4Th Street, [Exemptions], Tenkasi, Tamil Nadu 627 811. Chennai. [Pan: Aaaatv9863A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 27.05.2024 घोषणा की तारीख /Date Of Pronouncement : 29.05.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal By The Assessee Is Against The Order Dated 04.03.2023 Passed By The Ld. Cit(A) [Nfac] For Rejecting The Application Filed In Form 10Ab Under Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: NoneFor Respondent: Shri Nilay Baran Som, CIT
Section 12A(1)(ac)