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

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 49 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)

S.S. JAIN SABHA GOLF LINK, LUDHIANA,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)

SHREE CHAITANYA-RAM FOUNDATION,BAVDHAN vs. CIT EXEMPTION, PUNE

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

ITA 2618/PUN/2025[2025-2026]Status: DisposedITAT Pune21 Jan 2026AY 2025-2026

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Prashant Gadekar, CIT
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

SUNDER NAGAR SATSANG SABHA ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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

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

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, 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)

THE SAJJAN JAIN SUPPORT TRUST,MUMBAI vs. CIT(EXEMPTIONS), MUMBAI, 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, 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, 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, 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

PSR SUSTAINABILITY FOUNDATION,PUNE vs. CIT(E), PUNE

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

ITA 1921/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None
Section 12ASection 5Section 80G

SRI KURUMURTHY SWAMY DEVASTHANAM,MAHABUBNAGAR vs. CIT (EXEMPTION), HYDERABAD.

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

ITA 1044/HYD/2025[2025-26]Status: DisposedITAT Hyderabad10 Sept 2025AY 2025-26

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.S.No Ita No Appellant Respondent 1 1043/Hyd/2025 Sri Kurumurthy Swamy Cit (Exemptions) Devasthanam, Hyderabad Mahbubnagar Pan: Aahts2887G 2 1044/Hyd/2025 -Do- -Do- 3 1049/Hyd/2025 Sri Maisamma Devatna -Do- Ammavari Devasthanam Mahbubnagar Pan:Aamts0357A 4 1050/Hyd/2025 -Do- -Do-

For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: : Dr. Narender Kumar Naik, CIT(DR)
Section 12ASection 80G

SHRI SWAMIRAJ BAHUUDDESHIY SANSTHA,DHULE vs. ITO, EXEMPTION WARD, AURANGABAD, 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)

KSHATRIYA DNYATI MARATHA SAMAJ SANGHATANA,GUHAGAR vs. INCOME TAX OFFICER, KOLHAPUR

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

ITA 817/PUN/2025[AY 2025-26]Status: DisposedITAT Pune14 Aug 2025

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)Section 12A(1)(ac)

SAHAJANAND EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 451/AHD/2025[NA]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri Aashish Rajesh Rewar, CIT-DR
Section 12ASection 80G(5)

SAHAJANAND EDUCATION AND CHARITABLE TRUST,GANDHINAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 450/AHD/2025[NA ]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri Aashish Rajesh Rewar, CIT-DR
Section 12ASection 80G(5)

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