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

Income-tax Act, 2025: ss.332–355

Section 12A(1)(ac) 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) is Keshav Mills Co. Ltd. v. CIT (56 ITR 365), cited in 42 of the 537 judgments on BharatTax that turn on this section.

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

Keshav Mills Co. Ltd. v. CIT
56 ITR 365 · 1965 · Supreme Court
42
citing judgments

An appellate authority has the jurisdiction to admit additional evidence if it is necessary for a complete and effective adjudication of the matter.

Oxford Academy for Career Development v. Chief CIT
315 ITR 382 · 2009 · High Court
37
citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Neelam Cable Manufacturing Co. v. ACIT
63 ITD 1 · 1997 · ITAT
29
citing judgments

Expenses incurred for services rendered in relation to a let-out property are deductible when computing the annual value of the property under Section 23 of the Income-tax Act, 1961.

DIT (Exemption) v. Khar Gymkhana
385 ITR 162 · 2016 · High Court
27
citing judgments

The cancellation of registration under section 12AA(3) is limited to circumstances specified in the section. Income and application of funds issues are matters of assessment, not grounds for cancellation under section 12AA(3).

1109 (Ahmedabad-Trib.), Gandhinagar Ayyapa Pooja Samiti v. CIT(E)
170 Taxmann.com 797 · 2025 · Reported
20
citing judgments

The Commissioner of Income Tax (Exemptions) cannot reject an application for registration under section 12A(1)(ac)(i) solely on technical grounds without considering the genuineness of the trust's activities.

Mohammed Ibrahim Riza v. CIT
65 ITR 611 · 1967 · Supreme Court
20
citing judgments

A trust or institution is considered a valid charity if its primary or dominant purpose is charitable, even if it has other non-charitable objects that are merely ancillary or incidental to the main charitable purpose.

Director of Income-tax (Exemptions), Mumbai v. Shri Vile Parle Kelavani Mandal
58 Taxmann.com 288 · 2015 · High Court
19
citing judgments

Depreciation claimed on an asset acquired from trust income is not a double deduction. It is a permissible deduction representing the use of the asset, distinct from the earlier claim towards application of funds for acquisition.

Aatman Foundation v. CIT(E)
174 Taxmann.com 1109 · 2025 · Reported
8
citing judgments
Mhalasakant Deosthan Mandir v. CIT
172 Taxmann.com 284 · 2025 · Reported
7
citing judgments
Vananchal Kelavani Trust v. CIT(Exemption)
159 Taxmann.com 634 · 2024 · ITAT
6
citing judgments

Judgments on Section 12A(1)(ac)

Poona District Education Association, Pune vs. CIT(Exemption), Pune

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

ITA 2230/PUN/2024[-]Status: DisposedITAT Pune30 Jan 2025

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

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)Section 12A(1)(ac)

Shri Ujjwal Gorakshan Sanstha, Nashik vs. C.I.T (Exemption), Pune

In the result, the appeal of the assessee is allowed

ITA 2015/PUN/2024[2024-25]Status: DisposedITAT Pune29 Jan 2025AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2015/Pun/2024 Assessment Year : 2024-25 Shri Ujjwal Gorakshan Sanstha, Vs. The Cit(Exemption), 1, 10 Vyapar Bhavan, Pune Pimpalgaon Baswant, Niphad, Dist. Nashik-422209 Maharashtra Pan : Aagts8879K Appellant Respondent

For Appellant: Shri Abhay AvachatFor Respondent: Shri Ajay Kumar Keshari
Section 11(1)(d)Section 12ASection 12A(1)(ac)

Chandragupt Shephards Welfare Association, Bhiwandi vs. CIT Exemption Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1069/PUN/2024[2022-23]Status: DisposedITAT Pune29 Jan 2025AY 2022-23

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

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

Chandragupt Shephards Welfare Association, Bhiwandi vs. CIT Exemption Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1068/PUN/2024[2022-23]Status: DisposedITAT Pune29 Jan 2025AY 2022-23

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

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

Parijat Foundation, Pune vs. CIT Exemption Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2516/PUN/2024[2025-26]Status: DisposedITAT Pune28 Jan 2025AY 2025-26

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

For Respondent: Shri Arvind Desai
Section 12(1)(ac)Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G

Parijat Foundation, Pune vs. CIT Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2497/PUN/2024[2022-23]Status: DisposedITAT Pune28 Jan 2025AY 2022-23

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

For Respondent: Shri Arvind Desai
Section 12(1)(ac)Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G

Maheshwari Marwadi Balaji Mandir Satana, Satana vs. CIT Exemption, Pune

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

ITA 835/PUN/2024[not applicable]Status: DisposedITAT Pune27 Jan 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.835/Pun/2024 Maheshwari Marwadi Balaji Vs. Cit, Exemption, Pune. Mandir Satana, Satana Rural, Balaji Mandir Satana, Tilak Road Satana Tal. Baglan, Satana- 423301. Pan : Aaitm0393C Appellant Respondent Assessee By : None Revenue By : Shri Chandra Vijay Date Of Hearing : 20.01.2025 Date Of Pronouncement : 27.01.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 04.03.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. When The Appeal Was Called For Hearing, Neither Anybody Appeared On Behalf Of The Appellant-Assessee Nor Any Adjournment Application Was Filed Despite Due Service Of Notice Of Hearing.

For Appellant: NoneFor Respondent: Shri Chandra Vijay
Section 12ASection 12A(1)(ac)

Barach Kahi Foundation, Kolhapur vs. CIT Exemption, Pune

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

ITA 2660/PUN/2024[A.Y.2025-26]Status: DisposedITAT Pune27 Jan 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2660/Pun/2024 Barach Kahi Foundation, Vs. Cit, Exemption, Pune. 34/A, Sarnoba Twadi, Ujlaiwadi, Kolhapur- 416004. Pan : Aajcb4427A Appellant Respondent Assessee By None : Revenue By : Shri Chandra Vijay Date Of Hearing : 23.01.2025 Date Of Pronouncement : 27.01.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.09.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Aa Of The It Act. 2. When The Appeal Was Called For Hearing, Neither Anybody Appeared On Behalf Of The Appellant-Assessee Nor Any Adjournment Application Was Filed Despite Due Service Of Notice Of Hearing. Therefore, We Proceed To Dispose Of This Appeal After Hearing Ld. Dr As Well As On The Basis Of Material Available On Record.

For Respondent: Shri Chandra Vijay
Section 12(1)(ac)Section 12A

Mangala Foundation, Shanti Nagar, Mira Road East vs. Commissioner of Income Tax, Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2383/PUN/2024[2024-2025]Status: DisposedITAT Pune27 Jan 2025AY 2024-2025

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

For Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12A(1)(ac)Section 80G

Mangala Foundation, Mira Road East Thane vs. Commissioner of It Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2382/PUN/2024[2024-2025]Status: DisposedITAT Pune27 Jan 2025AY 2024-2025

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

For Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12A(1)(ac)Section 80G

Chetna Organic Farmers Association, Hyderabad vs. CIT (Exemption), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 984/HYD/2024[2022-23]Status: DisposedITAT Hyderabad20 Jan 2025AY 2022-23

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri T. Chaitanya KumarFor Respondent: : Ms. M. Narmada, CIT-DR
Section 12ASection 12A(1)Section 12A(1)(ac)

Saibaba Bahuuddheshiya Sevabhavi Sanstha, Nashik vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal filed by the assessee in ITA

ITA 2274/PUN/2024[2024-25]Status: DisposedITAT Pune17 Jan 2025AY 2024-25

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

For Appellant: Shri Sanket Joshi (Virtual)For Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Saibaba Bahuuddheshiya Sevabhavi Sanstha, Nashik vs. Commissioner of Income Tax (Exemption), Pune

In the result, the appeal filed by the assessee in ITA

ITA 2268/PUN/2024[2024-25]Status: DisposedITAT Pune17 Jan 2025AY 2024-25

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

For Appellant: Shri Sanket Joshi (Virtual)For Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Vikas Bahuudhashiya Seva Bhavi Sanstha, Nanded vs. Commissioner of Income Tax, Exemption, Pune

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

ITA 1623/PUN/2024[-]Status: DisposedITAT Pune17 Jan 2025

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1623/Pun/2024 Vikas Bahuudhashiya Seva Vs. Cit, Exemption, Pune. Bhavi Sanstha, 76C, Industrial Estate, Gokul Nagar, Nanded- 431601. Pan : Aabtv3170B Appellant Respondent Assessee By None : Revenue By : Shri Ajay Kumar Keshari Date Of Hearing : 06.01.2025 Date Of Pronouncement : 17.01.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.03.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. When The Appeal Was Called For Hearing, Neither Anybody Appeared On Behalf Of The Appellant-Assessee Nor Any Adjournment Application Was Filed Despite Due Service Of Notice Of Hearing. Therefore, We Proceed To Dispose Of This Appeal After Hearing Ld. Dr As Well As On The Basis Of Material Available On Record.

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

Krishna Foundation, Bhayander (E), Thane vs. Commissioner of Income Tax Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2452/PUN/2024[2022-2023]Status: DisposedITAT Pune16 Jan 2025AY 2022-2023

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

For Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Krishna Foundation, Bhayander East. Thane vs. Commissioner of Income Tax Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 2451/PUN/2024[2022-2023]Status: DisposedITAT Pune16 Jan 2025AY 2022-2023

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

For Respondent: Shri Ajay Kumar Keshari
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Lokmanya Shikshan Prasara K Mondal, Sangli vs. Income Tax Officer, Exemption, Ward-Kolhapur, Kolhapur

In the result, appeal of the assessee is allowed

ITA 2508/PUN/2024[2016-17]Status: DisposedITAT Pune09 Jan 2025AY 2016-17

Bench: DR.DIPAK P. RIPOTE (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

Section 11Section 12ASection 12A(1)(ac)Section 143(1)Section 143(3)Section 250

Arreds Trust, Karur vs. CIT, Exemptions, Chennai

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

ITA 1665/CHNY/2024[-]Status: DisposedITAT Chennai08 Jan 2025

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1665/Chny/2024 Vs. Cit(Exemption), Arreds Trust 5, Kattalai Post, Krisnarayapuram, Chennai. Karur-639 108. [Pan: Aabta-3865-G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G.Baskar, AdvocateFor Respondent: Mr. N.Balakrishnan, CIT
Section 10Section 11Section 12Section 12(1)(ac)Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80G

Mohanlal Shikshan Sanstha, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 5888/MUM/2024[2025-26]Status: DisposedITAT Mumbai31 Dec 2024AY 2025-26

Bench: Shri Saktijit Dey & Smt. Renu Jauhri & Mohanlal Shikshan V/S. Cit(Exemption), Mumbai Sanstha बनाम Room No. 601, Cumballa Block No. 5/6, Room No. Hill, Mtnl Building, 6, Mulund Colony, Peddar Road, Mulund(West), Mumbai-400026 Mumbai-400080 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaetm7935L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Narayan AtalFor Respondent: Dr. K. R. Subhash
Section 12ASection 12A(1)(ac)Section 80G

Mohanlal Shikshan Sanstha, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 5887/MUM/2024[2025-26]Status: DisposedITAT Mumbai31 Dec 2024AY 2025-26

Bench: Shri Saktijit Dey & Smt. Renu Jauhri & Mohanlal Shikshan V/S. Cit(Exemption), Mumbai Sanstha बनाम Room No. 601, Cumballa Block No. 5/6, Room No. Hill, Mtnl Building, 6, Mulund Colony, Peddar Road, Mulund(West), Mumbai-400026 Mumbai-400080 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaetm7935L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Narayan AtalFor Respondent: Dr. K. R. Subhash
Section 12ASection 12A(1)(ac)Section 80G