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

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
44
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
3
citing judgments

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

Jay Shiyaram Charitable Trust, Rajkot vs. The Commissioner of Income Tax (Exemptions), Rajkot

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

ITA 209/RJT/2025[2024-2025]Status: DisposedITAT Rajkot30 Jun 2026AY 2024-2025

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Abiram Kartikeyan S., Ld. CIT(DR)
Section 12A(1)(ac)Section 80G

Jay Shiyaram Charitable Trust, Rajkot vs. The Commissioner of Income Tax (Exemptions), Rajkot

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

ITA 208/RJT/2025[2024-2025]Status: DisposedITAT Rajkot30 Jun 2026AY 2024-2025

Bench: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Abiram Kartikeyan S., Ld. CIT(DR)
Section 12A(1)(ac)Section 80G

Shree Shyam Mitra, Nagpur vs. CIT Exemption, Pune

In the result, appeal by the assessee is allowed

ITA 660/NAG/2025[-]Status: DisposedITAT Nagpur19 Jun 2026

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Royshree Shyam Mitra, Cit (Exemption), Pune 843C, New Nandanvan Vs Layout, Nagpur-440 009 Pan : Abifs 7645 A Assessee Revenue

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12ASection 12A(1)(ac)

Shree Ramkrushna Mandir Trust, Kalol vs. Income Tax Department, CIT (Exemption), Ahmedabad

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

ITA 1010/AHD/2026[NOT APPLICABLE]Status: DisposedITAT Ahmedabad07 May 2026
For Appellant: Shri H V Doshi, A.RFor Respondent: Shri R P Rastogi, CIT. DR
Section 12A(1)(ac)

Jagruti Public Charitable Trust, Pune vs. ITO Exemption Ward -1, Pune

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

ITA 1694/PUN/2025[NA]Status: DisposedITAT Pune10 Apr 2026

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

For Appellant: Shri Paras MunotFor Respondent: Shri H. Ananda
Section 11Section 12ASection 12A(1)(ac)Section 36ASection 80G

Satyam Educational and Social Enhancement Trust, Katihar vs. ITO Exemption Ward Bhagalpur, Bhagalpur

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

ITA 529/PAT/2025[25-26]Status: DisposedITAT Patna09 Feb 2026

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(ac)Section 12A(1)(vi)

Jhagru Baba Foundation Tollygunge Darbar Society, Kolkata vs. CIT(Exmption), Kolkata

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

ITA 1830/KOL/2025[2025-26]Status: DisposedITAT Kolkata30 Dec 2025AY 2025-26

Bench: Shri George Mathan & Shri Rajesh Kumar

For Respondent: Dr. Anup Biswas, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Eki Community Development Foundation, Indore vs. CIT(E), Bhopal

Appeal is allowed for statistical purpose

ITA 553/IND/2025[2026-27]Status: DisposedITAT Indore22 Dec 2025AY 2026-27

Bench: Shri B.M. Biyani & Shri Paresh M. Joshieki Community Cit(Exemption) Development Foundation, Bhopal Plot 48, Scheme 78, बनाम/ Part-Ii, Vijay Nagar Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aahce6066C Assessee By Ms. Ruchira Singhal, Ar Revenue By Shri Anup Singh, Sr. Dr Date Of Hearing 04.12.2025 Date Of Pronouncement 22.12.2025

Section 12A

Chintpurani Mandir ( Braham Akhara) Parbhandak Committee, Jalandhar vs. Commississioner of Income Tax ( Exemptiopns), Chandigarh

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

ITA 683/ASR/2024[2024-25]Status: DisposedITAT Amritsar17 Dec 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. S. K. Vatta, C. A
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)

Shri Dhanai and Jakhai Devi, Satara vs. The Commissioner of Income Tax, Exemption, Pune

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

ITA 2773/PUN/2024[-]Status: DisposedITAT Pune04 Dec 2025

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

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

Muktisar Welfare Club, Muktsar, Punjab vs. ITO Ward 2(2), Muktsar

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

ITA 235/ASR/2025[2024-2025]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-2025

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

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

Muktisar Welfare Club, Muktsar vs. ITO Ward 2(2), Muktsar/, Punjab

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

ITA 182/ASR/2025[2024-25]Status: DisposedITAT Amritsar21 Nov 2025AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Gupta(Hybrid Hearing) I.T.A. No. 182 & 235/Asr/2025 Assessment Year.: 2024-25 Muktisar Welfare Club, Near Vs. Ito, Ward-2(2), Manga Petrol Pump Ajit Muktsar. Cinema Road, C/O Rinku Pharma Muktsar, Muktsar, Punjab. [Pan: Aadam2794B] (Respondent) (Appellant)

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

Sarav Sewa Charitable Society, Tarn Taran vs. Ward 1, Ttn, Tarn Taran, Punjab

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

ITA 140/ASR/2025[2025-26]Status: DisposedITAT Amritsar21 Nov 2025AY 2025-26

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 12ASection 12A(1)(ac)

Sahib Dayal Foundation, Chandigarh vs. Commissioner of Income Tax(Exemptions), Chandigarh

The appeal stand allowed for statistical purposes

ITA 468/CHANDI/2025[2024-25]Status: DisposedITAT Chandigarh17 Nov 2025AY 2024-25

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. A.K. Sood (CA) – Ld. ARFor Respondent: Shri Bharat Bhushan Garg (CIT) – Ld. DR
Section 12ASection 12A(1)(ac)Section 143(3)

Unico Charitable Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 2324/CHNY/2025[-]Status: DisposedITAT Chennai14 Nov 2025

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.2324/Chny/2025

For Appellant: NoneFor Respondent: Shri Bipin C.N, CIT
Section 12ASection 12A(1)(ac)

Shree Sojitra Kharakuva Shree Khodiyar Mataji Akand Jyoti Trust, Ahmedabad vs. CIT (Exemption), Ahmedabad

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

ITA 1691/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Oct 2025

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : - Shree Sojitra Kharakuva Shree The Cit(Exemption) Khodiyar Mataji Akand Jyoti Vs. Ahmedabad. Trust, D-1, Muktidham Co- Society, Opp: Motera Stadium Motera Road, Sabarmati, Ahmedabad. Pan : Aabts 1714 N (Applicant) (Responent) : Shri Jignesh Karad, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 16/10/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

Imame Rabbani Foundation, Sangrur vs. Income Tax Officer Ward-1, Malerkotla

In the result, appeal of the assessee-trust stands allowed

ITA 142/CHANDI/2025[2024-25 to 2026-27]Status: DisposedITAT Chandigarh24 Sept 2025

Bench: The Commissioner Of Income-Tax (Exemptions), Then The Appellant-Trust Should Not Be Punished For A Mere Clerical Mistake Incurred By It While Filing A Form.

For Appellant: Sh. Dharmendra Kumar, CAFor Respondent: Smt. Meenakshi Vohra, CIT DR
Section 12ASection 12A(1)(ac)

Plp Janseva Foundation, Mehsana Gujarat vs. The CIT(Exemption), Ahmedabad

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

ITA 1148/AHD/2025[NA]Status: DisposedITAT Ahmedabad29 Aug 2025

Bench: your Honour that the appellant was unable so avail proper guidance and professional assistance at the time of filing Form 10AB under the relevant provisions of the Income-tax Act, 1961. This lack of access to adequate professional support led to inadvertent errors in the application 4. The Order passed by the Ld. CIT is bad in law and contrary to the provisions of law and facts. It is submitted that the same be held so now. 5. Your appellant craves leave to add, alter, and/or to amend all o

For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 11Section 12ASection 12A(1)(ac)