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)

Mhalasakant Deosthan Mandir, Pune vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 2294/PUN/2024[-]Status: DisposedITAT Pune14 Feb 2025

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

Section 12ASection 12A(1)(ac)

Baliraja Bahuuddeshiya Seva Sanstha, Wardha vs. CIT(Exwmption), Pune

In the result, appeal by the assessee is allowed

ITA 562/NAG/2024[-]Status: DisposedITAT Nagpur29 Jan 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Sapan UsretheFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12Section 12ASection 12A(1)(ac)

Rotary Club of Chennai Gems Charitable Trust, Chennai vs. CIT, Exemptions, Chennai

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

ITA 2536/CHNY/2024[-]Status: DisposedITAT Chennai21 Jan 2025
Section 10Section 11Section 12(1)Section 12(1)(ac)Section 12ASection 12A(1)

Nisa Foundation, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 1705/AHD/2024[NA]Status: DisposedITAT Ahmedabad17 Jan 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1704 & 1705/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Nisa Foundation Cit(Exemption) 5 Garden Colony, Ahmedabad Vs. Ahmedabad City, Ellisbridge S.O., Ahmedabad, Gujarat - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcn2922L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. ""यथ" क" ओर से/Respondent By : Shri Abhaythakur, Cit. Dr Date Of Hearing 31/12/2024 17/01/2025 Date Of Pronouncement

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri AbhayThakur, CIT. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Nisa Foundation, Ahmedabad vs. The CIT (Exemption), Ahmedabad

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

ITA 1704/AHD/2024[NA]Status: DisposedITAT Ahmedabad17 Jan 2025

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1704 & 1705/Ahd/2024 ("नधा"रण वष" / Assessment Years : Na) बनाम/ Nisa Foundation Cit(Exemption) 5 Garden Colony, Ahmedabad Vs. Ahmedabad City, Ellisbridge S.O., Ahmedabad, Gujarat - 380006 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcn2922L (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. ""यथ" क" ओर से/Respondent By : Shri Abhaythakur, Cit. Dr Date Of Hearing 31/12/2024 17/01/2025 Date Of Pronouncement

For Appellant: Shri Tushar Hemani, Sr. Advocate &For Respondent: Shri AbhayThakur, CIT. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Kanetkar Sports Foundation, Pune vs. CIT Exemption, Pune

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

ITA 2575/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2575/Pun/2024 Kanetkar Sports Foundation, Vs. Cit, Exemption, Pune. C 30 Kumar Elixer, Baner Road, Pune- 411045. Pan : Aactk5665K Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 14.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 29.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 24-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

Shree Vasupujyaswami Meera Anand Jain Sangh, Pune vs. CIT Exemption, Pune

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

ITA 2574/PUN/2024[-]Status: DisposedITAT Pune15 Jan 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2574/Pun/2024 Shree Vasupujyaswami Meera Vs. Cit, Exemption, Pune. Anand Jain Sangh, 590, Sheetal Society, Shankar Sheth Road, Pune- 411037. Pan : Aagts1344D Appellant Respondent Assessee By : Shri Sharad A Vaze Revenue By : Shri Ajay Kumar Keshari Date Of Hearing 14.01.2025 : Date Of Pronouncement 15.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Trust Applied For Registration In Form 10Ab U/S 12A(1)(Ac)(Vi)-Item(B) Of The It Act On 30.03.2024. With A View To Verify The Genuineness Of The Activities Of The Assessee & Compliance To Requirements Of Any Other Law For The Time Being In Force By The Trust/Institution As Are Material For The Purpose Of Achieving Its Objects, A Notice Dated 27-05-2024 Was Issued Through Itba Portal

For Appellant: Shri Sharad A VazeFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)

Arulmigu Soleeswarar Chella Pillai Perumal Thirukoil, Erode vs. CIT, Exemptions, Chennai

The appeal stand allowed for statistical purposes

ITA 2577/CHNY/2024[-]Status: DisposedITAT Chennai02 Jan 2025

Bench: Hon’Ble Shri S.S. Viswanethra Ravi, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2577/Chny/2024 Arulmigu Soleeswarar Chella Pillai Cit(Exemption), Perumal Thirukoil Chennai. बनाम Elathur Village, Elathur Po, / Vs. Gopichettipalayam Tk Erode-638453. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaeta-5312-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri J. Saravanan (Advocate)- Ld.Ar " थ"कीओरसे/Respondent By : Shri Nilay Baran Som (Cit) - Ld. Dr सुनवाई की तारीख/Date Of Hearing : 18-12-2024 घोषणा की तारीख /Date Of Pronouncement : 02-01-2025 आदेश / O R D E R

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

Raahat Humanitarian Foudation, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal of the assessee i

ITA 4775/MUM/2024[2024-25]Status: DisposedITAT Mumbai20 Dec 2024AY 2024-25

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2024-25 Raahat Humanitarian Foundation, Cit (Exemptions), A 204, Zubaida Park, Behind Simla Room No. 601, 6Th Floor, Cumballa Hill Vs. Park, Old Mumbai Pune Road, Mtnl Te Building Pedder Road, Dr Kausa Mumbra, Gopalrao Deshmukh Marg, Thane-400612. Mumbai-400026. Pan No. Aaetr 9830 K Appellant Respondent

For Appellant: Mr. Tanzil PadvekarFor Respondent: 17/12/2024
Section 11Section 12A

Rotary Club of Ballygunge Charitable Trusta, Kolkata vs. C.I.T., Exemption, Kolkata

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

ITA 2014/KOL/2024[2024-2025]Status: DisposedITAT Kolkata28 Nov 2024AY 2024-2025

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. Nos.2013&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club Of Ballygunge Charitable Trust……......................……….……Appellant 4D, Swatic Centre, 8 Crooked Lane, Kolkata – 700069. [Pan: Aabtr4295D] Vs. Cit(Exemptions), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Manish Bajoria, Ca, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 27, 2024 Date Of Pronouncing The Order : November 28, 2024 Order Per Bench: 1. These Two Appeals Have Been Filed By The Same Assessee Challenging The Action Of The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As ‘Cit(Exemptions)’] In Denying Registration U/S 12A(1)(Ac)(Vi)(B) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Consequently, Also Denying Registration U/S 80G(5)(Iv)(B) Of The Act On The Ground That The Application U/S 12A Of The Act Has Been Rejected. Since The Issues Are Interconnected, Therefore, These Two Appeals Were Heard Together & Are Being Disposed Of Through A Single Order. 1.1 At The Outset, The Ld. Ar Filed An Affidavit & Prayed That Another Opportunity Should Be Provided To Present The Full Facts Before The Ld. Cit(Exemptions), The Contents Of The Affidavit May Be Extracted As Under:

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

Rotary Club of Ballygunge Charitable Trust, Kolkata vs. C.I.T., Exemption, Kolkata

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

ITA 2013/KOL/2024[2024-2025]Status: DisposedITAT Kolkata28 Nov 2024AY 2024-2025

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. Nos.2013&2014/Kol/2024 Assessment Year: 2024-25 Rotary Club Of Ballygunge Charitable Trust……......................……….……Appellant 4D, Swatic Centre, 8 Crooked Lane, Kolkata – 700069. [Pan: Aabtr4295D] Vs. Cit(Exemptions), Kolkata.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Manish Bajoria, Ca, Appeared On Behalf Of The Appellant. Shri Subhendu Datta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 27, 2024 Date Of Pronouncing The Order : November 28, 2024 Order Per Bench: 1. These Two Appeals Have Been Filed By The Same Assessee Challenging The Action Of The Commissioner Of Income Tax (Exemptions) [Hereinafter Referred To As ‘Cit(Exemptions)’] In Denying Registration U/S 12A(1)(Ac)(Vi)(B) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) & Consequently, Also Denying Registration U/S 80G(5)(Iv)(B) Of The Act On The Ground That The Application U/S 12A Of The Act Has Been Rejected. Since The Issues Are Interconnected, Therefore, These Two Appeals Were Heard Together & Are Being Disposed Of Through A Single Order. 1.1 At The Outset, The Ld. Ar Filed An Affidavit & Prayed That Another Opportunity Should Be Provided To Present The Full Facts Before The Ld. Cit(Exemptions), The Contents Of The Affidavit May Be Extracted As Under:

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