Which cases are most cited on Section 12A(1)(ac)(vi)(B)?

Shree Swaminarayan Gadi Trust v. CIT (162 Taxmann.com 772) — 44 citing judgments; A' Gopal Navjeevan Kendra v. CIT, Exemption, Pune (Refer Page (172 Taxmann.com 312) — 3 citing judgments.

How many judgments are there on Section 12A(1)(ac)(vi)(B)?

BharatTax indexes 71 ITAT, High Court and Supreme Court judgments that turn on Section 12A(1)(ac)(vi)(B) of the Income Tax Act, 1961.

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

Q: What is the leading case on Section 12A(1)(ac)(vi)(B) of the Income Tax Act?

Shree Swaminarayan Gadi Trust v. CIT (162 Taxmann.com 772) is the decision most relied on for Section 12A(1)(ac)(vi)(B), cited in 44 judgments. Where a trust application has a curable defect, the assessee should be allowed an opportunity to explain and rectify the defect before the CIT (Exemption). The appellate tribunal may allow the appeal and direct the CIT to reconsider the application.

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ac)(vi)(B) 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)(vi)(B) is Shree Swaminarayan Gadi Trust v. CIT (162 Taxmann.com 772), cited in 44 of the 71 judgments on BharatTax that turn on this section.

Leading authorities on Section 12A(1)(ac)(vi)(B)

Shree Swaminarayan Gadi Trust v. CIT

162 Taxmann.com 772 · 2024 · Reported

citing judgments

Where a trust application has a curable defect, the assessee should be allowed an opportunity to explain and rectify the defect before the CIT (Exemption). The appellate tribunal may allow the appeal and direct the CIT to reconsider the application.

A' Gopal Navjeevan Kendra v. CIT, Exemption, Pune (Refer Page

172 Taxmann.com 312 · 2025 · Reported

citing judgments

Judgments on Section 12A(1)(ac)(vi)(B)

Tricolur Education Foundation, Delhi vs. PCIT Central, Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 1948/DEL/2026[2025-26]Status: DisposedITAT Delhi30 Sept 2026AY 2025-26

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

Tircolour Eduction Foundation, Delhi vs. PCIT (Central), Delhi

In the result, the appeals of the assessee are dismissed as withdrawn

ITA 1933/DEL/2026[202-26]Status: DisposedITAT Delhi30 Sept 2026

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhri

Swami Subodhanand Vedant & Sewa Trust, Rishikesh vs. Commissioner of Income Tax (Exemption), Lucknow

The appeals are allowed for statistical purposes

ITA 349/DDN/2026[2025-26]Status: DisposedITAT Dehradun29 Sept 2026AY 2025-26

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 12A(1)(ac)

Gulabben Kantilal Goradia Charitable Trust, Mumbai vs. Riddhi Mishra, CIT( Exemptions), Mumbai

The appeals are allowed

ITA 9017/MUM/2026[2026-2027]Status: DisposedITAT Mumbai28 Sept 2026AY 2026-2027

Bench: Justice (Retd.) C V Bhadang & Shri Prabhash Shankar

For Appellant: Shri Premal GandhiFor Respondent: Shri Basavaraj Hiremath- CIT DR

Section 12ASection 12A(1)(ac)Section 143(1)Section 80GSection 80G(5)(iv)

Gulabben Kantilal Goradia Charitable Trust, Mumbai vs. Riddhi Mishra, CIT(Exemptions), Mumbai

The appeals are allowed

ITA 9016/MUM/2026[2026-2027]Status: DisposedITAT Mumbai28 Sept 2026AY 2026-2027

Bench: Justice (Retd.) C V Bhadang & Shri Prabhash Shankar

For Appellant: Shri Premal GandhiFor Respondent: Shri Basavaraj Hiremath- CIT DR

Section 12ASection 12A(1)(ac)Section 143(1)Section 80GSection 80G(5)(iv)

New Horizon English School, B B Road, Chickballapur vs. Commissioner of Income Tax (Exemptions), Bangalore

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

ITA 2813/BANG/2025[2025-26]Status: DisposedITAT Bangalore24 Aug 2026AY 2025-26

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: AACTN1866H

Section 12ASection 12A(1)(ac)Section 2(15)

Swanubhuti Foundation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 4613/MUM/2026[2026-27]Status: DisposedITAT Mumbai14 Aug 2026AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Makarand Vasant Mahadeokar

For Appellant: ABFCS8900C

Section 12ASection 12A(1)(ac)

Pcl Charitable Trust, Madurai vs. CIT Exemptions, Chennai

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 2533/CHNY/2026[-]Status: DisposedITAT Chennai04 Aug 2026

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No. 2532 & 2533/Chny/2026 ननिाारण वर्ा / Assessment Year : ---- Pcl Charitable Trust The Commissioner Of Income No.17, Vallabhai Road Vs. Tax (Exemption) Chokkikulam S.O., Madurai North Chennai. Madurai – 600 002. [Pan: Aaetp1859L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Vishnu Sumanth, Advocate & Shri. G.Akash, Advocate प्रत्यर्थी की ओर से/Respondent By : Shri. K.Jayaganesh, Cit

For Appellant: Shri. Vishnu Sumanth, Advocate, and Shri. G.Akash, AdvocateFor Respondent: Shri. K.Jayaganesh, CIT

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

Pcl Charitable Trust, Madurai vs. CIT Exemptions, Chennai

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 2532/CHNY/2026[-]Status: DisposedITAT Chennai04 Aug 2026

For Appellant: Shri. Vishnu Sumanth, Advocate, and Shri. G.Akash, AdvocateFor Respondent: Shri. K.Jayaganesh, CIT

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

Shri Vanshidhar Gaushala, Air Force Station Road Bhisiana Village Killi Distt Bathinda, Bathinda vs. The Commission of Income Tax Exemption S Chandigarj Sector 17-E, Chandigarh

ITA 978/ASR/2025[2026-2027]Status: DisposedITAT Amritsar31 Jul 2026AY 2026-2027

Bench: Sh. M. Balaganesh & Sh. Udayan Das Gupta

Section 12ASection 12A(1)(ac)

Army Public School, Kathua vs. Income Tax Officer Ward-( Exemptions), Jammu

The appeal of the assessee is allowed for statistical purpose

ITA 947/ASR/2025[2025-26]Status: DisposedITAT Amritsar23 Jul 2026AY 2025-26

Bench: Sh. S. Rifaur Rahman & Sh. Udayan Das Guptai.T.A. No.947/Asr/2025 Assessment Year: 2025-26

Section 12A(1)(ac)Section 2(15)

Gandhinagar Cricket and Sports Club, Chennai vs. CIT, Exemptions, Chennai

The appeal of the assessee is allowed for statistical purposes

ITA 3619/CHNY/2025[-]Status: DisposedITAT Chennai08 Jul 2026

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita No.3619/Chny/2025 निर्धारण वर्ा / Assessment Year: Not Applicable Gandhinagar Cricket & The Commissioner Of Income- Sports Club Vs. Tax (Exemption) 63-A, Iv Main Road Chennai. Gandhinagar, Adyar Chennai – 600 020. [Pan: Aabag4936D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलधर्थी की ओर से/Appellant By : Shri. J.Saravanan, Advocate & Shri. R.Kannan, Advocate प्रत्यर्थी की ओर से/Respondent By : --- None --- सुिवधई की तधरीख/Date Of Hearing : 04.06.2026 घोर्णध की तधरीख/Date Of Pronouncement : 08.07.2026 आदेश /O R D E R Per S. R. Raghunatha, Am : The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.09.2025 Passed By The Learned Commissioner Of Income Tax (Exemption), Chennai [Hereinafter Referred To As “The Ld. Cit(E)”] In Respect Of An Application Filed In Form 10Ab Seeking Registration U/S.12A(1)(Ac)(Vi)(B) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Shri. J.Saravanan, Advocate &For Respondent: --- None ---

Section 12ASection 12A(1)(ac)

Shree Ratadia (Ganesh) Aath Koti Nani Paksh Sthanakwasi Jain Sangh, Gujarat vs. ITO (Exemption) Ward 1, Rajkot

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

ITA 873/RJT/2026[2026-27]Status: DisposedITAT Rajkot07 Jul 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Ramesh Chheda, Ld. ARFor Respondent: Shri Ravinder Sindhu, Ld. CIT. DR

Section 12ASection 12A(1)(ac)

Ratadia Jain Mitra Mandal, Gujarat vs. ITO, Ward 4, Gandhidham (Bhuj-2), Bhuj

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

ITA 872/RJT/2026[2026-27]Status: DisposedITAT Rajkot07 Jul 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Ramesh Chheda, Ld. ARFor Respondent: Shri Ravinder Sindhu, Ld. CIT(DR)

Section 12ASection 12A(1)(ac)

Shree Ratadia Gaushala, Gujarat vs. ITO - Ward 4, Gandhidham (Bhuj - 2), Bhuj

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

ITA 871/RJT/2026[2026-27]Status: DisposedITAT Rajkot07 Jul 2026AY 2026-27

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarmaआयकर अपील सं./Ita No. 870 & 871/Rjt/2026 [ "नधा"रण वष"/Assessment Year: 2026-27 ] Shree Ratadia Gaushala Ito - Ward 4, Gaushala Complex, Post - Ratadia Gandhidham (Bhuj - 2), Vs. (Ganesh), Taluka-Mundra, Dist.- It Office, Bhuj, Bhuj, Kachchh, Bhuj, Gujarat-370410 Gujarat-370001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatr1966Q (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Ramesh Chheda, Ld. Ar Respondent By : Shri Ravinder Sindhu, Ld. Cit (Dr) Date Of Hearing : 30/06/2026 07/07/2026 Date Of Pronouncement :

For Appellant: Shri Ramesh Chheda, Ld. ARFor Respondent: Shri Ravinder Sindhu, Ld. CIT (DR)

Section 12ASection 5Section 80G