Section 12A(1)(ac)(iv) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ac)(iv) 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)(iv) is DCIT v. Best Roses Biotech Ltd. (17 Taxmann.com 56), cited in 4 of the 65 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(1)(ac)(iv)

DCIT v. Best Roses Biotech Ltd.
17 Taxmann.com 56 · 2012 · Reported
4
citing judgments
Sunworld Society for Social Service v. CIT(Exemption)
176 Taxmann.com 758 · 2025 · Reported
4
citing judgments
T vs. Vanchhara Thirthadhipati Chintamani Paraswaprwabhu, 233 Taxman 01 (Guj.) and (ii) CIT v. Taapagachha Sangh Mota
232 Taxmann 715 · 2015 · High Court
4
citing judgments
Seven Hills Educational Society v. Income Tax Officer (E)
169 Taxmann.com 144 · 2024 · Reported
3
citing judgments

Judgments on Section 12A(1)(ac)(iv)

Shreyans Charitable Foundation, Ahmedabad vs. PCIT (Central), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 2287/AHD/2026[NOT APPLICABLE]Status: DisposedITAT Ahmedabad29 Sept 2026

Bench: Dr. B.R.R. Kumar, Vice-Shri Rahul Chaudharyshreyans Charitable Foundation Vs. 607, 6Th Floor, Sakar-1, Pcit (Central), Nr. Gandhigram Railway Ahmedabad-380009 Station, Ashram Road, Ahmedabad-380009, Gujarat [Pan : Aaycs7174E] (Appellant) .. (Respondent) Appellant Represented By : Shri S. N. Divatia, Ar Respondent Represented By: Shri Ram Tiwari, Cit-Dr Date Of Hearing 22.07.2026 Date Of Pronouncement 29.09.2026

Section 12ASection 12A(1)Section 12A(1)(ac)Section 8Section 80G(5)

Cyberverse Foundation, Mysuru vs. Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 1769/BANG/2026[2025-26]Status: DisposedITAT Bangalore24 Jul 2026AY 2025-26

Bench: Shri Balakrishnan S & Shri Sandeep Singh Karhail

For Appellant: AAKCC 0687 Q
Section 12A

Cyberverse Foundation, Mysuru vs. Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 1768/BANG/2026[2025-26]Status: DisposedITAT Bangalore24 Jul 2026AY 2025-26

Bench: Shri Balakrishnan S & Shri Sandeep Singh Karhail

For Appellant: AAKCC 0687 Q
Section 12A

Baba Budha Ji Foundation Trust, Chandigarh vs. CIT Exemptions, Chandigarh

The appeals stand allowed for statistical purposes

ITA 555/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jun 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Sh. T.N. Singla (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Baba Budha Ji Foundation Trust, Chandigarh vs. Commissioner of Income Tax (Exemptions), Chandigarh

The appeals stand allowed for statistical purposes

ITA 554/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh02 Jun 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Sh. T.N. Singla (CA) – Ld. ARFor Respondent: Sh. Manav Bansal (CIT) – Ld. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

S.S. Jain Sabha Golf Link, Ludhiana vs. CIT Exemptions, Jalandhar

ITA 482/ASR/2024[24-25]Status: DisposedITAT Amritsar20 Mar 2026

Bench: Dr. Dipak P. Ripote & Sh. Udayan Dasgupta

For Appellant: None
Section 12ASection 12A(1)(ac)

Sunder Nagar Satsang Sabha, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 7234/MUM/2025[N.A ]Status: DisposedITAT Mumbai19 Jan 2026

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

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

Snehi Education Society vs. CIT(E), Delhi

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

ITA 5000/DEL/2025[2025-26]Status: DisposedITAT Delhi17 Dec 2025AY 2025-26

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2025-26] Snehi International Vs. Cit (E) Delhi C/O Ipso Legal H -35, 1St Floor, Jangpura, Extension, Newdelhi-110014 Pan No.Aaats3732R

Section 12ASection 12A(1)(ac)

Snehi International vs. CIT(E), Delhi

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

ITA 4997/DEL/2025[2025-26]Status: DisposedITAT Delhi17 Dec 2025AY 2025-26

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2025-26] Snehi International Vs. Cit (E) Delhi C/O Ipso Legal H -35, 1St Floor, Jangpura, Extension, Newdelhi-110014 Pan No.Aaats3732R

Section 12ASection 12A(1)(ac)

Elysium Smiles Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

ITA 5006/MUM/2025[2026-27]Status: DisposedITAT Mumbai09 Dec 2025AY 2026-27

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Dharan Gandhi, ARFor Respondent: Shri Himanshu Joshi, Sr.-DR
Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(ac)

Elysium Smiles Foundation, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

ITA 5005/MUM/2025[2026-27]Status: DisposedITAT Mumbai09 Dec 2025AY 2026-27

Bench: Shri Saktijit Dey, Vp & Ms Padmavathy S, Am

For Appellant: Shri Dharan Gandhi, ARFor Respondent: Shri Himanshu Joshi, Sr.-DR
Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(ac)

The Sajjan Jain Support Trust, Mumbai vs. CIT(Exemptions), Mumbai

The appeals stand allowed for statistical purposes

ITA 6329/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai02 Dec 2025

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Ms. Komal DhediaFor Respondent: Mr. R.A. Dhyani CIT-DR
Section 12ASection 12A(1)(ac)Section 250

The Sajjan Jain Support Trust, Mumbai vs. CIT(Exemptions), Mumbai

The appeals stand allowed for statistical purposes

ITA 6328/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai02 Dec 2025

Bench: Shri Narender Kumar Choudhry & Ms. Renu Jauhri

For Appellant: Ms. Komal DhediaFor Respondent: Mr. R.A. Dhyani CIT-DR
Section 12ASection 12A(1)(ac)Section 250

Kashmir Animal Welfare Foundation, Dard Pora, Kreeri, Baramulla, Jammu and Kashmir vs. ITO Ward 1, Srinagar

The appeals stand allowed for statistical purposes

ITA 318/ASR/2025[2026-27]Status: DisposedITAT Amritsar16 Oct 2025AY 2026-27

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं./ Ita No. 317/Asr/2025 & 2. आयकर अपील सं./ Ita No. 318/Asr/2025 Kashmir Animal Welfare Foundation Ito बनाम/ Dard Pora, Kreeri, Baramulla Ward-1 Vs. Jammu & Kashmir- 193198 Srinagar (J&K)-190001 "ायीलेखासं./Pan. Aaetk-2319-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Rohit Kapoor, (Advocate) A/W Shri V.S. Aggarwal (Itp) – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Jivandeep Singh Kahlon, (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 16/10/2025 आदेश / O R D E R

For Appellant: Sh. Rohit Kapoor, (Advocate) a/w Shri V.SFor Respondent: Shri Jivandeep Singh Kahlon, (CIT) – Ld. DR
Section 10Section 12A(1)(ac)Section 80G

Kashmir Animal Welfare Foundation, Dard Pora, Kreeri, Baramulla, Jammu and Kashmir vs. ITO Ward 1, Srinagar

The appeals stand allowed for statistical purposes

ITA 317/ASR/2025[2026-27]Status: DisposedITAT Amritsar16 Oct 2025AY 2026-27

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Udayan Das Gupta, Jm 1. आयकर अपील सं./ Ita No. 317/Asr/2025 & 2. आयकर अपील सं./ Ita No. 318/Asr/2025 Kashmir Animal Welfare Foundation Ito बनाम/ Dard Pora, Kreeri, Baramulla Ward-1 Vs. Jammu & Kashmir- 193198 Srinagar (J&K)-190001 "ायीलेखासं./Pan. Aaetk-2319-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Rohit Kapoor, (Advocate) A/W Shri V.S. Aggarwal (Itp) – Ld. Ars ""थ"कीओरसे/Respondent By : Shri Jivandeep Singh Kahlon, (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 16/10/2025 आदेश / O R D E R

For Appellant: Sh. Rohit Kapoor, (Advocate) a/w Shri V.SFor Respondent: Shri Jivandeep Singh Kahlon, (CIT) – Ld. DR
Section 10Section 12A(1)(ac)Section 80G

Shri Swamiraj Bahuuddeshiy Sanstha, Dhule vs. ITO, Exemption Ward, Aurangabad

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

ITA 1722/PUN/2025[2025-26]Status: DisposedITAT Pune01 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1721 & 1722/Pun/2025 Shri Swamiraj Bahuuddeshiy Vs. Cit, Exemption, Pune. Sanstha, 117, Sambhappa Colony, Chitod Road, Dhule H.O., Dhule- 424001. Pan : Aants2001E Appellant Respondent Assessee By : Shri Piyush Bafna (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 01.09.2025 Date Of Pronouncement : 01.09.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.01.2025 & 06.06.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab U/S 12A(1)(Ac)(Iv) Of The It Act Filed On 20.08.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub- Section (5) Of Section 80G Of The It Act Filed On 10.12.2024 Respectively.

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

Shri Swamiraj Bahuuddeshiy Sanstha, Dhule vs. ITO, Exemption Ward Aurangabad, Aurangabad

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

ITA 1721/PUN/2025[2025-26]Status: DisposedITAT Pune01 Sept 2025AY 2025-26

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1721 & 1722/Pun/2025 Shri Swamiraj Bahuuddeshiy Vs. Cit, Exemption, Pune. Sanstha, 117, Sambhappa Colony, Chitod Road, Dhule H.O., Dhule- 424001. Pan : Aants2001E Appellant Respondent Assessee By : Shri Piyush Bafna (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 01.09.2025 Date Of Pronouncement : 01.09.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 24.01.2025 & 06.06.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab U/S 12A(1)(Ac)(Iv) Of The It Act Filed On 20.08.2024 & Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub- Section (5) Of Section 80G Of The It Act Filed On 10.12.2024 Respectively.

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

Uttar Pradesh Cricket Association, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

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

ITA 229/LKW/2025[N.A.]Status: DisposedITAT Lucknow28 Aug 2025

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. N.A. Uttar Pradesh Cricket Association, Vs. The Cit (Exemption), E-23, Kamla Nagar Township, Lucknow Nazirabad, Kanpur-208005 Pan:Aaacu7822R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(Exemption), Under Section 12Ab(1)(B)(Ii)(B) Of The Income Tax Act, 1961, Rejecting The Application Moved For Registration Of The Said Society Under Section 12Ab(B) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under: - “01. Because The Cit (Exemptions) Has Erred On Facts & In Law In Rejecting The Application Moved For Registration Under Section 12A(B) Of The Income- Tax Act, 1961, Which Rejection Is Contrary To Facts, Bad In Law, The Registration As Claimed Be Granted. 02. Because The Cit(E) Has Erred On Facts & In Law In Holding That No Response Had Been Filed To His Letter Dated 11.07.2024 Which Is Incorrect, In As Much As, Response Was Filed On 26.07.2024 Vide Letter Dated 25.07.2024 As Such, Rejecting The Application Without Considering The Submission Is Erroneous, Misconceived, The Order Passed Be Set Aside & Registration Claimed Be Granted.

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 12A(1)(ac)Section 154

Sri Bala Foundation, Hyderabad vs. CIT (Exemptions), Hyderabad

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

ITA 238/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam14 Aug 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.237 & 238/Viz/2025 ("नधा"रण वष" / Assessment Years: 2023-24) Sri Bala Foundation, Vs. Commissioner Of Income Tax Hyderabad. (Exemption), Pan: Abbts8184P Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : No Representation ""याथ" क" ओर से / Respondent By : Shri Badicala Yadagiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R

For Appellant: No representationFor Respondent: Shri Badicala Yadagiri
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)

Sri Bala Foundation, Hyderabad vs. CIT(Exemptions), Hyderabad

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

ITA 237/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam14 Aug 2025AY 2023-24

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.237 & 238/Viz/2025 ("नधा"रण वष" / Assessment Years: 2023-24) Sri Bala Foundation, Vs. Commissioner Of Income Tax Hyderabad. (Exemption), Pan: Abbts8184P Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : No Representation ""याथ" क" ओर से / Respondent By : Shri Badicala Yadagiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 11/08/2025 घोषणा क" तार"ख/Date Of : 14/08/2025 Pronouncement O R D E R

For Appellant: No representationFor Respondent: Shri Badicala Yadagiri
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(iii)