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)

Shri Sakthi Ganapathi Trust, Chennai vs. Commissioner of Income Tax (Exemptions), Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 580/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Arudhra Charitable Trust, Chennai vs. CIT, (Exemptions, )Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 578/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Arudhra Charitable Trust, Chennai vs. CIT, (Exemptions, )Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 577/CHNY/2023[--]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Ltcl Palaniappa Chrities Trust, Chennai vs. Commissioner of Income Tax, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 576/CHNY/2023[---]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Ltcl Palaniappa Chrities Trust, Chennai vs. Commissioner of Income Tax, Chennai

In the result, the appeals of the assessee in ITA Nos

ITA 575/CHNY/2023[--]Status: DisposedITAT Chennai26 Dec 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. A. Sasikumar, IRS, CIT
Section 11Section 12Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)