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)

Assisipuram Fatima Annai Society, Tiruchirappalli vs. CIT Exemptions, Chennai

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

ITA 12/CHNY/2025[-]Status: DisposedITAT Chennai24 Mar 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr. N.Nikilesh, AdvocateFor Respondent: Mr. Shivanand K. Kalakeri, CIT
Section 12A(1)(ac)Section 80G(5)(ii)

Assisipuram Fatima Annai Society, Tiruchirappalli vs. CIT Exemptions, Chennai

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

ITA 11/CHNY/2025[-]Status: DisposedITAT Chennai24 Mar 2025

Bench: Shri Manu Kumar Giri & Shri Amitabh Shukla

For Appellant: Mr. N.Nikilesh, AdvocateFor Respondent: Mr. Shivanand K. Kalakeri, CIT
Section 12A(1)(ac)Section 80G(5)(ii)

Sahrdaya Tbii Hub, Irinjalakuda vs. Commissioner of Income Tax Exemptions, Ernakulam

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

ITA 647/COCH/2024[2024-25]Status: DisposedITAT Cochin11 Mar 2025AY 2024-25

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2024-25

For Appellant: Revenue byFor Respondent: Assessee by
Section 12ASection 12A(1)(ac)

Sahrdaya Educational Trust, Irinjalakuda vs. Commissioner of Income Tax(Exemptions), Ernakulam

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

ITA 646/COCH/2024[2024-24]Status: DisposedITAT Cochin11 Mar 2025AY 2024-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2024-25

For Respondent: Shri Anil Kumar P J
Section 12ASection 12A(1)(ac)

Unicorpus Health Foundation, Secunderabad vs. Commissioner of Income Tax (Exemptions), Hyderabad

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

ITA 1292/HYD/2024[2022-23]Status: DisposedITAT Hyderabad05 Mar 2025AY 2022-23

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble Accountnt Member आ.अपी.सं / Ita No.1292/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2022-23) Unicorpus Health Commissioner Of Income Tax Foundation Vs. (Exemptions) Secunderabad Hyderabad [Pan : Aabcu8838L] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri R E Balasubramanyan, ARFor Respondent: Smt. M Narmada, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)

Saraswati Mandir Sanstha, Pune vs. C.I.T (Exemption), Pune

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

ITA 2650/PUN/2024[-]Status: DisposedITAT Pune14 Feb 2025

Bench: Dr.Manish Borad & Ms. Astha Chandra

For Appellant: Shri Sharad A. VazeFor Respondent: Shri Arvind Desai
Section 12ASection 12A(1)Section 12A(1)(ac)

Shiva Shiksha Samiti, Agra vs. Commissioner of Income-Tax (Exemption), Agra

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

ITA 410/AGR/2024[2024-25]Status: DisposedITAT Agra07 Feb 2025AY 2024-25

Bench: Shri M. Balaganesh(Through Virtual Hearing) Shiva Shiksha Samiti, Vs. Cit(Exemption), Avas Vikas Colony, Sector-7, Agra Sikandra, Agra (Appellant) (Respondent) Pan: Aaabs0763L Assessee By : Shri Deependra Mohan, Ca Revenue By: Shri Sukesh Kumar Jain, Cit Dr Date Of Hearing 07/02/2025 Date Of Pronouncement 07/02/2025

For Appellant: Shri Deependra Mohan, CAFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 12ASection 12A(1)(ac)

Shree Raghwendra Charitable Trust, Kolkata vs. C.I.T. (Exemption), Kolkata

Appeal of the assessee is allowed for statistical purposes

ITA 2250/KOL/2024[NA]Status: DisposedITAT Kolkata05 Feb 2025

Bench: SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 12A(1)(ac)Section 3Section 80GSection 80G(5)

Shree Saisewa Charitable Sanstha, Andheri West vs. CIT (Exemptions), Mumbai, Cumballa Hill

ITA 1525/MUM/2024[2024-2025]Status: DisposedITAT Mumbai29 Oct 2024AY 2024-2025

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Mamta ShuklaFor Respondent: Shri Pushkraj Bhange Patil
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)

Shree Saisewa Charitable Sanstha, Andheri (W) vs. CIT (Exemptions), Mumbai, Cumballa Hill

ITA 1523/MUM/2024[2024-2025]Status: DisposedITAT Mumbai29 Oct 2024AY 2024-2025

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Mamta ShuklaFor Respondent: Shri Pushkraj Bhange Patil
Section 11Section 124(1)(ac)Section 12ASection 12A(1)(ac)

Bombay Buddhist Association, Malad E vs. CIT (Exemptions), Mumbai, Cumballa Hill

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

ITA 1527/MUM/2024[2024-2025]Status: DisposedITAT Mumbai08 Oct 2024AY 2024-2025

Bench: Shri. Amarjit Singh & Shri. Raj Kumar Chauhanbombay Buddhist Association Vs. Cit (Exemptions), Ward No. Dharam Jyoti Vihar, Panchseel Park, (1), Mumbai Appapada, Kurar Village, K. V. Room No. 601, 6Th Floor, Malad, East Cumballa Hill, Mtnl Te Pan: Aactb1385M Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Mumbai – 400026. (Appellant) (Respondent)

Section 11Section 12ASection 12A(1)(ac)Section 250

Jay Bhavani Mata Trust, Surendranagar vs. The CIT(Exemption), Ahmedabad

In the result, Assessee’s appeal is dismissed as withdrawn

ITA 746/AHD/2024[NA]Status: HeardITAT Ahmedabad07 Aug 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Parimalsinh B. Parmar, ARFor Respondent: Dr. Darsi Suman Ratnam, CIT-DR
Section 12ASection 12A(1)(ac)

Jermel'S Accademy, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 738/KOL/2024[00]Status: DisposedITAT Kolkata22 Jul 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, Sr. DR
Section 10Section 10(46)Section 11(7)Section 12A(1)(ac)

Star Educational Trust, Tiruppur vs. CIT Exemptions, Chennai

The appeal stand allowed for statistical purposes

ITA 1034/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1034/Chny/2024 Star Educational Trust Cit(Exemptions) बनाम/ 9/7A, Poochakkadu Kv R Nagar Chennai. 1St Cross Street, Vs. Karuvampalayam,Tiruppur-641 604. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aavts-7222-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J. Saravanan(Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Maruthu Pandian (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 24-06-2024

For Appellant: Shri J. Saravanan(Advocate)- Ld.ARFor Respondent: Shri Maruthu Pandian (CIT) -Ld. DR
Section 12A(1)(ac)

Vivekananda Educational Trust, Thiruvalllur vs. CIT Exemptions, Chennai

The appeal stand allowed for statistical purposes

ITA 1032/CHNY/2024[-]Status: DisposedITAT Chennai24 Jun 2024

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1032/Chny/2024 Vivekananda Educational Trust Cit(Exemptions) बनाम/ Gnt Road, Thuruppalam Bazzar Chennai. Vs. Gummudippondi Taluk, Thiruvallur-601 201. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtv-3485-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri J.Saravanan(Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Maruthu Pandian (Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2024 घोषणाकीतारीख /Date Of Pronouncement : 24-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application Filed In Form No.10Ab For Registration U/S 12A(1)(Ac)(Iv) Vide Impugned Order Dated 23-03-2024, The Assessee Is In Further Appeal Before Us. The Ld. Cit (Exemptions) Rejected The Application As Non-Maintainable Since The Assessee Selected Section Code 12A(1)(Ac)(Iv) Instead Of 12A(1)(Ac)(Iii) Whereas The Assessee Was Already Granted Provisional Registration For 3 Years. Consequently, The Provisional Registration Was Also Canceled As Per Statutory Provisions. Aggrieved, The Assessee Is In Further Appeal Before Us.

For Appellant: Shri J.Saravanan(Advocate)- Ld.ARFor Respondent: Shri Maruthu Pandian (CIT) -Ld. DR
Section 12A(1)(ac)

Shia Isna Ashri Momin Jamat (N.G.) Mumbai, Jogeshwari (W) vs. CIT (Exemptions), Mumba, I, Cumballa Hill

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

ITA 1091/MUM/2024[2024-2025]Status: DisposedITAT Mumbai18 Jun 2024AY 2024-2025

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Arvind Bansraj Singh, CA
Section 11Section 12ASection 12A(1)(ac)

Fatema Zehra (S A) Welfare Trust, Jogeshwari West vs. CIT (Exemptions), Mumbai, Cumballa Hill

In the result, the appeal filed by the assessee is treated as allowed

ITA 616/MUM/2024[2024-2025]Status: DisposedITAT Mumbai03 Jun 2024AY 2024-2025

Bench: Justice (Retd.) C V Bhadang, Hon’Ble& Shri B.R. Baskaranassessment Year 2024-25 Fatema Zehra (S A) Welfare Trust, Jogeshwari West, C/O. Sayed Ghulam Raza Naqvi, A/102, Fatimid Apt. Behram Baug Rod, Jogeshwari West – 400 102 Pan:Aaatf-2652-F - Appellant Vs. Cit (Exemptions),Mumbai, Room No.601, 6Th Floor, Cumballa Hill Mtnl Te Building, Peddar Road, Dr.Gopalrao Deshmukh Marg, Mumbai – 400 026 - Respondent- Appellant By : Shri Arund Singh Respondent By : Shri Jagdish Jangid –Cit-Dr Date Of Hearing : 03/06/2024 Date Of Pronouncement : 03/06/2024

For Appellant: Shri Arund SinghFor Respondent: Shri Jagdish Jangid –CIT-DR
Section 12ASection 12A(1)(ac)

Tn Apex Skill Development Centre for Logistics, Chennai vs. CIT(Exemption), Chennai

The appeal stand allowed for statistical purposes

ITA 719/CHNY/2024[NA]Status: DisposedITAT Chennai21 May 2024

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.719/Chny/2024 M/S. Tn Apex Skill Development Cit(Exemptions) Centre For Logistics Chennai. बनाम/ Vs. Government Iti Campus, Thiru Vi Ka Industrial Estate, Guindy, Chennai - 600 032. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aahct-9797-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" कीओर से/ Appellant By : Shri A.V. Balaji, (Ca)– Ld.Ar ""थ" की ओर से/Respondent By : Shri Nilay Baran Som (Cit)-Ld. Cit. Dr सुनवाई की तारीख/Date Of Hearing : 21-05-2024 घोषणा की तारीख /Date Of Pronouncement : 21-05-2024 आदेश / O R D E R Per Bench

For Appellant: Shri A.V. Balaji, (CA)– Ld.ARFor Respondent: Shri Nilay Baran Som (CIT)-Ld. CIT. DR
Section 12A(1)(ac)

People for Animal, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 1380/KOL/2023[00]Status: DisposedITAT Kolkata29 Feb 2024

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 11Section 12ASection 12A(1)(ac)Section 7

People for Animals, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 1379/KOL/2023[00]Status: DisposedITAT Kolkata29 Feb 2024

Bench: Dr. Manish Borad & Sonjoy Sarma

Section 11Section 12ASection 12A(1)(ac)Section 7