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 Sant Sitarambua Walawalkar Charitable Trust, Mumbai vs. CIT(Exemptions), Mumbai

In the result:- appeal wise decision is as below:-

ITA 7471/MUM/2026[2026-2027]Status: DisposedITAT Mumbai24 Sept 2026AY 2026-2027

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAHTM8993R

Shri Sant Sitarambua Walawalkar Charitable Trust, Mumbai vs. CIT(Exemptions), Mumbai

In the result:- appeal wise decision is as below:-

ITA 7470/MUM/2026[2026-2027]Status: DisposedITAT Mumbai24 Sept 2026AY 2026-2027

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAHTM8993R

Alog Welfare Foundation, Mumbai vs. CIT (Exemptions), Mumbai

In the result:- appeal wise decision is as below:-

ITA 7430/MUM/2026[2026-27]Status: DisposedITAT Mumbai24 Sept 2026AY 2026-27

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAHTM8993R

Mission Compassion Foundation, Mumbai vs. CIT (Exemptions), Mumbai

In the result:- appeal wise decision is as below:-

ITA 7359/MUM/2026[2025-2026]Status: DisposedITAT Mumbai24 Sept 2026AY 2025-2026

Bench: Shri Anikesh Banerjee & Ms. Ratna Dasgupta

For Appellant: AAHTM8993R

Shree Mokhunda Swetamber Murtipujak Jain Trust, Surat vs. ITO, Ward-1(1)(1), Surat

In the result, appeal filed by the appellant/applicant is partly allowed for statistical purpose

ITA 1476/SRT/2025[2026-27]Status: DisposedITAT Rajkot23 Sept 2026AY 2026-27

Bench: Ms. Suchitra R. Kamble & Shri B.M. Biyani

For Appellant: Shri Chitrang Vaiwala, CAFor Respondent: Shri J.K. Chandnani, CIT-DR
Section 12ASection 12A(1)(ac)

John and Marie Almeida Educational Trust, Chennai vs. CIT Exemptions, Chennai

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

ITA 3672/CHNY/2026[-]Status: DisposedITAT Chennai23 Sept 2026

Bench: Honourable George George K & Shri Gagan Goyalआयकर अपील सं./Ita No. 3672/Chny/2026 ननिाारण वर्ा /Assessment Years: - John & Marie Almeida Educational V. The Commissioner Of Income Trust, Tax (Exemptions), No.49, Flat No.3, Race View Apartments, Chennai. Cart Track Road, Guindy, Chennai-600 032. [Pan: Aaatj1526C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. J. Saravanan, Advocate, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Nayani Swapna, Cit. Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25.08.2026 घोषणाकीतारीख /Date Of Pronouncement : 23.09.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (E), (Hereinafter Referred As The ‘Ld. Cit (E)’), Chennai Dated 31.03.2026. Grouds Of Appeal A. For That The Order Of The Ld. Commissioner Of Income-Tax (Exemptions) Chennai, [Cit (E)] Under Section 12Ab Of The Income-Tax Act, 1961 (Act) Dated 31.03.2026 Is Erroneous, Bad In Law & Was Passed Ignoring The Facts & Merits Of The Case. B. For That The Ld. Cit(E) Failed To Appreciate That The Show Cause Notice (Scn) Dated 07.02.2026 Was Not Sent To Either Of The Registered Email Addresses Of The Assessee (Adrianj848@Gmail.Com Or Thanthonikrishna@Gmail.Com) But To Some Other Email, Viz., Rengarajanhr@Gmail.Com.

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Ms. Nayani Swapna, CIT
Section 12ASection 282

Shree Jain Shwethamber Murthi Pujak Trust, Chennai vs. CIT(Exemption), Chennai

In the result, the appeal of the assessee is allowed for statistical purposes only with condonation of delay in view of affidavit and application filed before us

ITA 3555/CHNY/2026[-]Status: DisposedITAT Chennai23 Sept 2026

Bench: Honourable George George K & Shri Gagan Goyalआयकर अपील सं./Ita No. 3555/Chny/2026 ननिाारण वर्ा /Assessment Years: - Shree Jain Shwethamber Murthi Pujak V. Commissioner Of Income Tax Trust, (Exemptions), No.4, B.V. Naicken Street, Triplicane, Chennai. Chennai-600 005. [Pan: Aabts8089C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. N. Vijayakumar, C.A, Ld. Ar प्रत्यर्थी की ओर से /Revenue By : Ms. Nayani Swapna, Cit. Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 25.08.2026 घोषणाकीतारीख /Date Of Pronouncement : 23.09.2026 आदेश / O R D E R Per Gagan Goyal, Am: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (E), (Hereinafter Referred To As The ‘Ld. Cit (E)’), Chennai Dated 23.03.2026. Grouds Of Appeal 1. For That The Order Of The Commissioner Of Income Tax (Exemption), Chennai Is Contrary To Law, Facts & Circumstances Of The Case & Is Opposed To The Principles Of Natural Justice, Equity & Fair Play. 2. For That The Commissioner Of Income Tax (Exemption), Chennai Erred In Rejecting The Application Dated 29.09.2025 Filed In Form No. 10Ab Under Section 12A (1) (Ac) (Ii) By The Appellant. 3. For That The Commissioner Of Income Tax (Exemption), Chennai Erred In Rejecting The Registration Sought U/S. 12Ab.

For Appellant: Mr. N. Vijayakumar, C.AFor Respondent: Ms. Nayani Swapna, CIT
Section 12A

Takshila Education Society, Gurgaon vs. CIT (Exemptions), Chandigarh

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

ITA 4705/DEL/2026[2026-2027]Status: DisposedITAT Delhi23 Sept 2026AY 2026-2027

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AAATT5423E
Section 12ASection 12A(1)(ac)

Finance Company Association India, Chennai vs. CIT Exemptions, Chennai

In the result, appeal filed by the appellant trust in ITA

ITA 2817/CHNY/2026[-]Status: DisposedITAT Chennai22 Sept 2026

Bench: Shri Inturi Rama Rao & Shri Ss Viswanethra Raviिनधा"रण वष"/Assessment Year: 2025-26 Finance Company Association Commissioner Of India, Income 5-G, Cenry Plaza, 526/40, Anna Tax(Exemptions), Vs. Salai, Teynampet, Channai – Chennai. 600017 अपीलाथ" Appellant ""थ" Respondent Aaace1678B Permanent Account Number Of Assessee: िनधा"रण वष"/Assessment Year: - Finance Company Association Commissioner Of India, Income 5-G, Cenry Plaza, 526/40, Anna Tax(Exemptions), Vs Salai, Teynampet, Channai – Chennai. . 600017 अपीलाथ" Appellant ""थ" Respondent Aaace1678B Permanent Account Number Of Assessee: अपीलाथ" "ारा/Appellant Represented By: Mr. G Srikanth - Ca ""थ" "ारा/Respondent Represented By: Mr. K Jayaganesh – Cit सुनवाई की तारीख / Date Of Conclusion Of Hearing: 09.09.2026 घोषणा की तारीख / Date Of Pronouncement: 22.09.2026 Finance Company Associatio India [A]

Section 12ASection 12A(1)(ac)Section 2(15)Section 25Section 8Section 80G

Finance Company Association India, Chennai vs. CIT Exemptions Chennai, Chennai

In the result, appeal filed by the appellant trust in ITA

ITA 2816/CHNY/2026[2025-26]Status: DisposedITAT Chennai22 Sept 2026AY 2025-26

Bench: Shri Inturi Rama Rao & Shri Ss Viswanethra Raviिनधा"रण वष"/Assessment Year: 2025-26 Finance Company Association Commissioner Of India, Income 5-G, Cenry Plaza, 526/40, Anna Tax(Exemptions), Vs. Salai, Teynampet, Channai – Chennai. 600017 अपीलाथ" Appellant ""थ" Respondent Aaace1678B Permanent Account Number Of Assessee: िनधा"रण वष"/Assessment Year: - Finance Company Association Commissioner Of India, Income 5-G, Cenry Plaza, 526/40, Anna Tax(Exemptions), Vs Salai, Teynampet, Channai – Chennai. . 600017 अपीलाथ" Appellant ""थ" Respondent Aaace1678B Permanent Account Number Of Assessee: अपीलाथ" "ारा/Appellant Represented By: Mr. G Srikanth - Ca ""थ" "ारा/Respondent Represented By: Mr. K Jayaganesh – Cit सुनवाई की तारीख / Date Of Conclusion Of Hearing: 09.09.2026 घोषणा की तारीख / Date Of Pronouncement: 22.09.2026 Finance Company Associatio India [A]

Section 12ASection 12A(1)(ac)Section 2(15)Section 25Section 8Section 80G

Tara Ripu Damanpal Trust, Kurukshetra vs. Commissioner of Income Tax Exemptions, Chandigarh

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

ITA 1276/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh21 Sept 2026AY 2026-2027

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.1247/Chandi/2026 & आयकरअपीलसं./ Ita No.1276/Chandi/2026 Tara Ripu Damanpal Trust Cit (Exemptions) Narayan Bhawan Room No.1, 5Th Floor बनाम/ Vs. Gita Niketan Parishar C R Building, Himalaya Marg Salarpur Road, Kurukshetra Sector 17E, Chandigarh – 160017 Haryana – 136118 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aactt-2652-F (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Meenakshi Dohare (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-09-2026 घोषणाकीतारीख /Date Of Pronouncement 21-09-2026 :

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Meenakshi Dohare (CIT) - Ld. DR
Section 12ASection 12A(1)(ac)Section 80G(5)

Tara Ripu Damanpal Trust, Kurukshetra vs. Commissioner of Income Tax Exemptions, Chandigarh

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

ITA 1247/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh21 Sept 2026AY 2026-2027

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.1247/Chandi/2026 & आयकरअपीलसं./ Ita No.1276/Chandi/2026 Tara Ripu Damanpal Trust Cit (Exemptions) Narayan Bhawan Room No.1, 5Th Floor बनाम/ Vs. Gita Niketan Parishar C R Building, Himalaya Marg Salarpur Road, Kurukshetra Sector 17E, Chandigarh – 160017 Haryana – 136118 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aactt-2652-F (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Meenakshi Dohare (Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 17-09-2026 घोषणाकीतारीख /Date Of Pronouncement 21-09-2026 :

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Meenakshi Dohare (CIT) - Ld. DR
Section 12ASection 12A(1)(ac)Section 80G(5)

Aimamedia Foundation, Meerut vs. CIT (Exemption), Delhi

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

ITA 7457/DEL/2026[2026-27]Status: DisposedITAT Delhi21 Sept 2026AY 2026-27

Bench: Shri Vimal Kumar & Shri Sanjay Awasthiita No. 7457/Del/2026, A.Y. 2026-27 Aimamedia Foundation Vs. Cit(Exemption) 441, New Kishnpura, Civic Centre, Bagpath Road Minto Road, Meerut New Delhi Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawca5922C Appellant .. Respondent Appellant By : Sh. Sanjay Malik, Adv. Sh. Sankalp Malik, Adv. Respondent By : Shri Robin Rawal, Cit. Dr Date Of Hearing 21.09.2026 Date Of Pronouncement 21.09.2026

For Appellant: Sh. Sanjay Malik, AdvFor Respondent: Shri Robin Rawal, CIT. DR
Section 12ASection 12A(1)(ac)

M/S Eklavya Foundation, Delhi vs. Sh. Prakash Dubey, CIT (Exemption), Delhi

In the result, appeal filed by the assessee challenging the rejection of registration is allowed for statistical purposes

ITA 6327/DEL/2026[-]Status: DisposedITAT Delhi18 Sept 2026

Bench: Shri S.Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Shri Rakesh Gupta, Sr. AdvocateFor Respondent: Shri Saurav Narayan Modi, CITDR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80GSection 80G(5)(ii)

M/S Eklavya Foundation, Delhi vs. CIT (Exemption), Delhi

In the result, appeal filed by the assessee challenging the rejection of registration is allowed for statistical purposes

ITA 5738/DEL/2026[-]Status: DisposedITAT Delhi18 Sept 2026

Bench: Shri S.Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Shri Rakesh Gupta, Sr. AdvocateFor Respondent: Shri Saurav Narayan Modi, CITDR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80GSection 80G(5)(ii)

M/S Eklavya Foundation, Delhi vs. CIT (Exemption), Delhi

In the result, appeal filed by the assessee challenging the rejection of registration is allowed for statistical purposes

ITA 5737/DEL/2026[-]Status: DisposedITAT Delhi18 Sept 2026

Bench: Shri S.Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Shri Rakesh Gupta, Sr. AdvocateFor Respondent: Shri Saurav Narayan Modi, CITDR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80GSection 80G(5)(ii)

Lms Educational Society, Firozabad vs. Income Tax Officer, Agra Rcc, Agra

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

ITA 637/AGR/2026[2026-2027]Status: DisposedITAT Agra17 Sept 2026AY 2026-2027
Section 12ASection 12A(1)(ac)Section 80G(5)

Shri Sankheshwar Parshwnath Jain Shwetamber Mandir Trust Royal Colony, Indore vs. CIT Exemption Bhopal, Bhopal

Appeal is allowed for statistical purpose

ITA 788/IND/2026[NOT APPLICABLE]Status: DisposedITAT Indore17 Sept 2026

Bench: Shri Paresh M. Joshi & Shri Arvind Soniassessment Year-Na

Section 12ASection 12A(1)(ac)Section 253

Seth Shapoorji Pallonji Mistry and Bai Alamai Shapoorji Mistry Charitable Trust, Mumbai vs. CIT(Exemptions), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

ITA 5950/MUM/2026[2027-28]Status: DisposedITAT Mumbai17 Sept 2026AY 2027-28

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Seth Shapoorji Pallonji Mistry & Bai Cit(Exemptions), Mumbai Alamai Shapoorji Mistry Charitable Trust Vs 601, 6Th Floor, Cumballa Hill, Mtnl 1St Floor, Shapoorji Pallonji Centre, Te Building, Pedder Road, 41/44, Minoo Desai Marg, Colaba, Dr. Gopalrao Deshmukh Marg, Mumbai – 400005. Cumballa Hill, Mumbai – 400026. [Pan: Aaets4733Q] Appellant / Assessee Respondent / Revenue Assessee By Shri Ketan Ved, Ca Revenue By Shri Basavaraj Hiremath,Cit Dr. Date Of Institution 18.05.2026 Date Of Hearing 17.09.2026 Date Of Pronouncement 17.09.2026 Order Under Section 254(1) Of Income Tax Act

Section 12ASection 12A(1)(ac)Section 254(1)

Childrens Hope, New Delhi vs. The Commissioner of Income Tax (Exemption), New Delhi

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

ITA 3534/DEL/2026[NOT APPLICABLE]Status: DisposedITAT Delhi17 Sept 2026

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No. 3534/Del/2026 Childrens Hope Vs. The Commissioner Of C-46, Income Tax (Exemption), May Fair Gardens, Civic Center, Hauz Khas Enclave, Minto Road, New Delhi New Delhi Pan: Aabtc4295J Appellant .. Respondent Appellant By : Shri A K Nagar, Ca Respondent By : Shri Zafarul Haque Tanweer, Cit-Dr Date Of Hearing 17.09.2026 Date Of Pronouncement 17.09.2026

For Appellant: Shri A K Nagar, CAFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR
Section 12ASection 12A(1)(ac)