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)

Nav Jeevan Vikas Sansthan, Mathura vs. Ward Exemtion, Agra Rcc, Agra

In the result, both the assessee’s appeal viz ITA No

ITA 425/AGR/2026[2026-27]Status: DisposedITAT Agra19 Aug 2026AY 2026-27
Section 12ASection 12A(1)Section 12A(1)(ac)

Nav Jeevan Vikas Sansthan, Mathura vs. Ward Exemtion, Agra Rcc, Agra

In the result, both the assessee’s appeal viz ITA No

ITA 424/AGR/2026[2026-27]Status: DisposedITAT Agra19 Aug 2026AY 2026-27
Section 12ASection 12A(1)Section 12A(1)(ac)

Mewari Tolly Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4336/MUM/2026[2026-27]Status: DisposedITAT Mumbai19 Aug 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: AABTM4262F
Section 12ASection 12A(1)(ac)

Aishwarya Rai Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4328/MUM/2026[2026-27]Status: DisposedITAT Mumbai19 Aug 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: AAATG7095D
Section 12ASection 12A(1)(ac)

Ramesh Grover Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4208/MUM/2026[2026-27]Status: DisposedITAT Mumbai19 Aug 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: AAHCP8521D
Section 12ASection 12A(1)(ac)

Sledgehammer Foundation, Delhi vs. CIT(Exemptions), Delhi

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

ITA 6190/DEL/2026[2026-2027]Status: DisposedITAT Delhi19 Aug 2026AY 2026-2027

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: AAOTS9264L
Section 127Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Sledgehammer Foundation, Delhi vs. CIT(Exemptions), Delhi

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

ITA 6189/DEL/2026[2026-2027]Status: DisposedITAT Delhi19 Aug 2026AY 2026-2027

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: AAOTS9264L
Section 127Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Paramount Public School Educational Society, Rohtak Haryana vs. CIT Exemptions Chandigarh, Chandigarh

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

ITA 3210/DEL/2026[NA]Status: DisposedITAT Delhi19 Aug 2026

Bench: Shri Anubhav Sharma & Shri Manish Agarwalparamount Public School Cit(Exemption), Educational Society, Chandigarh. 698/10, Shora Kothi, Vs. Rohtak, Haryana-124001. Pan-Aabap1789K (Appellant) (Respondent) Assessee By None Department By Shri Jadhav Shukracharya Krupacharaya, Cit-Dr Date Of Hearing 29/07/2026 Date Of Pronouncement 29/07/2026 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Chandigarh [Cit(E), In Short] In Din & Notice No. Itba/Exm/F/Exm45/2025-26/1086206306(1) Dt. 18.02.2026 Rejecting The Registration U/S 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’). 2. In The Instant Case, The Assessee Had Filed Application On 29.09.2025 For Registration U/S. 12A(1)(Ac)(Iii) Of The Act Before The Ld. Cit(E). It Was The Submission That Ld. Cit(E) Issued Notice To The Assessee & Call For Certain Explanation, Asked For Producing Supporting Documentary Evidence, Loan Agreements, Confirmations & Justification Regarding Loans To Related Parties. It Was The Submission Of The Appellant That Advances Were Given For Educational Purposes & In Furtherance Of The Charitable Objects Of The Trust. The Applicant Stated That Such Loans Were Given To Facilitate Educational Activities & That Invoices Had Not Yet Been Raised By The Concerned Parties. It Was The Submission That The Loans Were Given To Facilitate Educational Activities Which Were Utilized In Day To Day Activity Which Have Not Been Considered By Ld. Cit(E). It Was The Submission That It Was In This Backdrop That The Ld. Cit(E) Rejected The Application & Dismissed The Application Filed By The Assessee. Ld. Ar Prayed That The Appellant Trust May Be Granted Registration U/S.12A(1)(Ac)(Iii) Of The Act.

Section 12A(1)(ac)

Shree Jeejeewad Aimata Goushala Sewa Samiti, Deoli Pabuji vs. Ward Exemp Jodhpur, Jodhpur

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

ITA 1159/JODH/2026[2027-28]Status: DisposedITAT Jodhpur14 Aug 2026AY 2027-28

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Bleshree Jeejeewad Aimata Ward Exemption Goushala Sewa Samiti Jodhpur Sewa Samiti Vpo Deoli Pabuji, Via Nadol, Tehsil Desuri, Pali- 306603 Pan No. Aafts 7499 J Assessee By Mayank Taparia, Advocate (Physical) Revenue By O. P. Meena, Cit-Dr (Physical) Date Of Hearing 14 / 08 / 2026. Date Of Pronouncement 14 / 08 / 2026. Order Per Bench: The Aforesaid Appeal Has Been Filed By The Assessee, Shree Jeejeewad Aimata Goushala Sewa Samiti, Against The Impugned Order Dated 11.03.2026 Passed By The Learned Commissioner Of Income-Tax (Exemption), Jaipur [“Ld. Cit(E)”], Whereby The Assessee’S Application In Form No. 10Ab Seeking Renewal/Registration Under Section 12Ab Of The Income-Tax Act, 1961 Has Been Rejected.

Section 12ASection 12A(1)(ac)Section 154

Vardhman Sthanakvasi Jain Shravak Sangh, Bhilwara vs. CIT Exemption, Jaipur

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

ITA 782/JPR/2026[2026-27]Status: DisposedITAT Jaipur14 Aug 2026AY 2026-27

Bench: Ld. Cit(E). However Without Considering The Same, This Impugned Order Has Passed By Ld. Cit(E). Therefore, The Present Appeal Filed By The Assessee Is Hereby Dismissed & Ld. Cit(E) Is Directed To Verify The Application Filed In Form 10Ab For Registration U/S 12A(1)(Ac)(Ii) Of The Act On 15.01.2026 & Dispose Of The Same As Per The Provisions Of Law.

Section 12ASection 12A(1)(ac)

Samarpan Bahu Uddeshiya Sevabhavi Sanstha, Partur vs. Assessing Officer, Aurangabad

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

ITA 1991/PUN/2026[2025-26]Status: DisposedITAT Pune14 Aug 2026AY 2025-26

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

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

Samarpan Bahu Uddeshiya Sevabhavi Sanstha, Partur vs. Assessing Officer, Aurangabad

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

ITA 1990/PUN/2026[2025-26]Status: DisposedITAT Pune14 Aug 2026AY 2025-26

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripote

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

Divyang Foundation, Mumbai vs. CIT Exemptions, Mumbai

ITA 4610/MUM/2026[2026-27]Status: DisposedITAT Mumbai14 Aug 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: AADTD6217H
Section 12ASection 12A(1)(ac)

Consumer Online Foundation, Hyderabad vs. Ward Exemption 1(3), Delhi

Appeals are disposed of by setting aside the issues to the file of the Ld

ITA 5374/DEL/2026[2026-27]Status: DisposedITAT Delhi14 Aug 2026AY 2026-27

Bench: Ms Madhumita Roy & Shri Krinwant Sahay

For Appellant: NoneFor Respondent: Sh. Rajesh Mahajan, CIT DR
Section 12ASection 12A(1)(ac)Section 80G

Consumer Online Foundation, Hyderabad vs. Ward Exemption 1(3), Delhi

Appeals are disposed of by setting aside the issues to the file of the Ld

ITA 5373/DEL/2026[2026-27]Status: DisposedITAT Delhi14 Aug 2026AY 2026-27

Bench: Ms Madhumita Roy & Shri Krinwant Sahay

For Appellant: NoneFor Respondent: Sh. Rajesh Mahajan, CIT DR
Section 12ASection 12A(1)(ac)Section 80G

Jeevan Deep Samiti, Bhilai vs. Income Tax Officer, Exemption, Ward -2, Raipur

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

ITA 445/RPR/2026[2022-2023]Status: DisposedITAT Raipur13 Aug 2026AY 2022-2023

Bench: Shri R.K Panda & Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.445/Rpr/2026 "नधा"रण वष" /Assessment Year : 2022-23 Jeevan Deep Samiti Lal Bahadur Govt. Hospital, Supela, Bhilai, Bhilai Nagar, Dist. Durg-490 023 Pan: Aabaj4845L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-2, Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Parshwa Rajesh Golchha, CAFor Respondent: Shri Rituparna Namdeo, CIT-DR
Section 12ASection 12A(1)(ac)

Diocese of Jabalpur Church of North India, Jabalpur vs. Anoop Singh, CIT Exemp, Bhopal

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

ITA 885/IND/2026[NA]Status: DisposedITAT Indore13 Aug 2026

Bench: Shri Paresh M. Joshi & Shri Arvind Soniassessment Year-Na Diocese Of Jabalpur Cit (Exemption) Church Of North India, Bhopal बनाम/ 2722, Napier Town, Vs. Jabalpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaatj5616P Assessee By Shri Manish Kaushal, Ar Revenue By Shri Anup Singh, Cit- Dr Date Of Hearing 12.08.2026 Date Of Pronouncement 13 .08.2026

Section 12ASection 12A(1)(ac)

Shri Navkar Pariwar, Nakoda Tower vs. CIT Exemption Bhopal, Bhopal

ITA 1016/IND/2025[NIL]Status: DisposedITAT Indore12 Aug 2026

Akhil Bhartiya Seervi Chhatarwas Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 784/JPR/2026[NA]Status: DisposedITAT Jaipur12 Aug 2026

Bench: Smt. Annapurna Gupta & Sh. Udayan Das Gupta

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

Akhil Bhartiya Seervi Chhatrawas Trust, Jaipur vs. CIT Exemption, Jaipur

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

ITA 783/JPR/2026[NA]Status: DisposedITAT Jaipur12 Aug 2026

Bench: Smt. Annapurna Gupta & Sh. Udayan Das Gupta

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