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)

Society Moved to Instill Love With Empathy (Smile), Mumbai vs. Commissioner of Income Tax, Mumbai

In the result, both the appeals filed by the assessee are

ITA 5736/MUM/2024[2025-26]Status: DisposedITAT Mumbai31 Dec 2024AY 2025-26
Section 12ASection 80G

Avileen Education Foundation, Pune vs. Commissioner of Income Tax, Exemption Pune, Pune

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

ITA 1073/PUN/2024[NA]Status: DisposedITAT Pune23 Dec 2024

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1072 & 1073/Pun/2024 Avileen Education Foundation, Vs. Cit, Exemption, Pune. Flat No.1204, Building F, Pristine Profile, Near Sayaji Hotel, Wakad, Pune- 411057. Pan : Aaqca2880F Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Amol Khairnar Date Of Hearing : 17.12.2024 Date Of Pronouncement : 23.12.2024 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 16.03.2024 & 23.03.2024 Passed By Ld. Cit, Exemption, Pune Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act Filed On 27.09.2023 & Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 27.09.2023 Respectively.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Avileen Education Foundation, Pune vs. Commissioner of Income Tax, Exemption Pune, Pune

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

ITA 1072/PUN/2024[NA]Status: DisposedITAT Pune23 Dec 2024

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1072 & 1073/Pun/2024 Avileen Education Foundation, Vs. Cit, Exemption, Pune. Flat No.1204, Building F, Pristine Profile, Near Sayaji Hotel, Wakad, Pune- 411057. Pan : Aaqca2880F Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Amol Khairnar Date Of Hearing : 17.12.2024 Date Of Pronouncement : 23.12.2024 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 16.03.2024 & 23.03.2024 Passed By Ld. Cit, Exemption, Pune Denying The Application For Approval In Form No.10Ab Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G Of The It Act Filed On 27.09.2023 & Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 27.09.2023 Respectively.

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Garware Technical Fibres Foundation, Pune vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 1944/PUN/2024[-]Status: DisposedITAT Pune20 Dec 2024

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Garware Technical Fibres Foundation, Pune vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 1943/PUN/2024[-]Status: DisposedITAT Pune20 Dec 2024

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

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G

Shri Vardhaman Shwetambar Sthanakwasi Jain Shravak Sangh, Aurangabad vs. CIT(Exemption) Pune, Pune

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

ITA 2173/PUN/2024[-]Status: DisposedITAT Pune13 Dec 2024

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Section 12ASection 12A(1)(ac)

Jalna Maheshwari Charitable Foundation, Jalna vs. CIT Exemption, Pune

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

ITA 1288/PUN/2024[NA]Status: DisposedITAT Pune12 Dec 2024

Bench: Shri R. K. Panda & Ms. Astha Chandrajalna Maheshwari Charitable Foundation Cit (Exemption), Pune H.N.1-29-11203 A-60, Pritisudha Nagar, Vs. Jalna – 431203 Pan: Aafcj6375D (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2024 Date Of Pronouncement : 12-12-2024 O R D E R

For Appellant: Shri Anand PartaniFor Respondent: Shri Amol Khairnar, CIT-DR
Section 12ASection 12A(1)(ac)

Soniya Holkar Charitable Trust, Nashik vs. CIT(E), Pune

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

ITA 2097/PUN/2024[2024-25]Status: DisposedITAT Pune09 Dec 2024AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2096 & 2097/Pun/2024

For Appellant: NoneFor Respondent: Shri Manish Kumar Singh
Section 12ASection 12A(1)(ac)Section 80G(5)

Soniya Holkar Charitable Trust, Nashik vs. CIT (E), Pune

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

ITA 2096/PUN/2024[2024-25]Status: DisposedITAT Pune09 Dec 2024AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2096 & 2097/Pun/2024

For Appellant: NoneFor Respondent: Shri Manish Kumar Singh
Section 12ASection 12A(1)(ac)Section 80G(5)

Shriman Sampatlal Premraj Surana Charitable Trust, Nashik vs. CIT (E), Pune

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

ITA 2095/PUN/2024[2024-25]Status: DisposedITAT Pune09 Dec 2024AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2095/Pun/2024 Shriman Sampatlal Premraj Surana Vs. The Cit (Exemption) Charitable Trust, Pune 546, Manmad Bhagwan Mahavir Path, Nandgaon, Nashik, Nashik – 423 104 Maharashtra Pan : Aapts4358E Appellant Respondent

For Appellant: NoneFor Respondent: Shri Manish Kumar Singh
Section 12ASection 12A(1)(ac)

Vidyarthi Vikas Mandal, Sangli vs. CIT Exemption, Pune

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

ITA 2091/PUN/2024[-]Status: DisposedITAT Pune09 Dec 2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2090 & 2091/Pun/2024

For Appellant: Smt. Deepa KhareFor Respondent: Shri Manish Kumar Singh
Section 12ASection 12A(1)(ac)

Vidyarthi Vikas Mandal, Sangli vs. CIT (E), Pune

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

ITA 2090/PUN/2024[-]Status: DisposedITAT Pune09 Dec 2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2090 & 2091/Pun/2024

For Appellant: Smt. Deepa KhareFor Respondent: Shri Manish Kumar Singh
Section 12ASection 12A(1)(ac)

Shri Salasar Hanuman Prachar Samati, Pune vs. The Income Tax Officer (Exemption), Ward-1(2), Swargate

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

ITA 2063/PUN/2024[-]Status: DisposedITAT Pune04 Dec 2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2063/Pun/2024

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

Tirupati Shikshan Prasarak Mandal, Hipparga Kajal vs. CIT Exemption, Pune

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

ITA 1681/PUN/2024[2022]Status: DisposedITAT Pune04 Dec 2024

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

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Manish Kumar Singh
Section 12ASection 12A(1)(ac)

Young Womens Christian Association, Thrissur vs. The ITO Exemption Ward, Thrissur

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

ITA 385/COCH/2023[2023-24]Status: DisposedITAT Cochin29 Nov 2024AY 2023-24

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2023-24

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 12ASection 12A(1)(ac)

Sree Vivekananda Educational and Charitable Trust, Thrissur vs. Income Tax Officer Exemption Ward, Thrissur

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

ITA 384/COCH/2023[2023-24]Status: DisposedITAT Cochin29 Nov 2024AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

For Appellant: --- None ---For Respondent: Sri.Sanjit Kumar Das, CIT-DR
Section 12ASection 12A(1)(ac)

Seven Hills Educational Society, Hyderabad vs. ITO., (Exemptions) - Ward-1(4), Hyderabad

In the result, appeal of the assessee is allowed

ITA 858/HYD/2024[2024-25]Status: DisposedITAT Hyderabad21 Nov 2024AY 2024-25

Bench: Shri Manjunatha .G, Hon’Ble Accountnt Member & Shri K. Narasimha Chary, Hon’Bleआ.अऩी.सं / Ita No. 858/Hyd/2024 (ननधधारण वषा / Assessment Year: 2024-25)

For Appellant: Shri A V Raghuram, ARFor Respondent: Shri Shiva Sewak, CIT-DR
Section 12ASection 12A(1)(ac)

Mitpune Tehchnology Business Incubator, Pune vs. Commissioner of Income Tax. Exemption Pune, Pune

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

ITA 1044/PUN/2024[-]Status: DisposedITAT Pune19 Nov 2024

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1044/Pun/2024 Mitpune Technology Business Vs. Cit, Exemption, Pune. Incubator, S.No.124, Kothrud Paud Road, Pune- 411038. Pan : Aakcm4587F Appellant Respondent Assessee By : Shri Pramod S. Shingte Revenue By : Shri Keyur Patel Date Of Hearing 05.09.2024 : Date Of Pronouncement 19.11.2024 : आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.08.2023 Passed By Ld. Cit, Exemption, Pune Rejecting The Application Made U/S 12A(1)(Ac) Of The It Act. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & The Circumstances Of The Case & In Law, Learned Assessing Officer Erred In Passing Order For Rejection Of Application Made U/S 12A(1) (Ac) Of The It Act Without Giving An Opportunity Of Hearing, Your Appellant Prays For Such Opportunity By Setting Aside The Matter The File Of The Learned Cit (Exemption). 2. On The Facts & In Circumstances Of The Case & In Law, The Learned Cit, Exemption Erred In Rejecting An Application Made For Registration Of Trust Under Section 12Ab Of The Ita Act

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Keyur Patel
Section 12ASection 12A(1)Section 12A(1)(ac)

Late Talokchand Kuche Shikshan Prasarak Mandal, Aurangabad vs. The Commissioner of Income Tax (E), Pune

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

ITA 1954/PUN/2024[-]Status: DisposedITAT Pune13 Nov 2024

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1954/Pun/2024

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

Shri Samasta Kutchi Dasa Oswal Jain Mahajan, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 4894/MUM/2024[2025-26]Status: DisposedITAT Mumbai13 Nov 2024AY 2025-26

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)