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)

Shikshan Prasarak Mandal, Thane vs. CIT (Exemption), Pune

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

ITA 2652/PUN/2025[2026-27]Status: DisposedITAT Pune05 Jan 2026AY 2026-27

Bench: the Tribunal. Accordingly, we condone the delay and proceed to decide the appeal on merits of the case.

For Appellant: Shri Premal Gandhi
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Shikshan Prasarak Mandal, Thane vs. CIT (Exemption), Pune

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

ITA 2651/PUN/2025[2026-27]Status: DisposedITAT Pune05 Jan 2026AY 2026-27

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

For Appellant: Shri Premal Gandhi
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Shri Ramtirth Godavari Seva Samiti, Nashik vs. CIT (Exemption), Pune

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

ITA 2602/PUN/2025[-]Status: DisposedITAT Pune05 Jan 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2602/Pun/2025 Shri Ramtirth Godavari Seva Vs. Cit, Exemption, Pune. Samiti, C/O Jayant Gaidhani, 36, Main Road, Nashik, Dist. Nashik- 422001. Pan : Abhts0734K Appellant Respondent Assessee By : Shri Sanket Kasliwal, Shri Vardhan Jajoo & Shri Atul Singh Revenue By : Shri Amit Bobde Date Of Hearing : 18.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.09.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. Facts Of The Case, In Brief, Are, That The Assessee Has Applied For Registration In Form 10Ab Under Clause (Iii) Of Section 12A(1)(Ac)

For Appellant: Shri Sanket KasliwalFor Respondent: Shri Amit Bobde
Section 10Section 11Section 12Section 12ASection 12A(1)(ac)

Pimpri Chinchwad Mahanagar Palika Divyang Bhavan Foundation, Pune vs. CIT Exemption, Pune

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

ITA 2583/PUN/2025[NA]Status: DisposedITAT Pune05 Jan 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2582 & 2583/Pun/2025 Pimpri Chinchwad Vs. Cit, Exemption, Pune. Mahanagar Palika Divyang Bhavan Foundation, Sr. No.31/1 To 31/5, Pune City, Welfare Center For Disable Pimpri Pf, Pune- 411018. Pan : Aaocp4376M Appellant Respondent Assessee By : Smt. Deepa Khare (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 03.06.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 10.12.2024 & 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 13.12.2024. 2. There Is Delay In Filing Of Both Above Captioned Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Pimpri Chinchwad Mahanagar Palika Divyang Bhavan Foundation, Pune vs. CIT Exemption, Pune

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

ITA 2582/PUN/2025[NA]Status: DisposedITAT Pune05 Jan 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2582 & 2583/Pun/2025 Pimpri Chinchwad Vs. Cit, Exemption, Pune. Mahanagar Palika Divyang Bhavan Foundation, Sr. No.31/1 To 31/5, Pune City, Welfare Center For Disable Pimpri Pf, Pune- 411018. Pan : Aaocp4376M Appellant Respondent Assessee By : Smt. Deepa Khare (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 03.06.2025 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration In Form No.10Ab Under Clause (Iii) Of Section 12A(1)(Ac) Of The It Act Filed On 10.12.2024 & 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 13.12.2024. 2. There Is Delay In Filing Of Both Above Captioned Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Applicant Was Prevented By Sufficient Cause For Not Filing The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Parbhani Astronomical Society, Parbhani vs. CIT, Exemption, Pune

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

ITA 2581/PUN/2025[NA]Status: DisposedITAT Pune05 Jan 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2580 & 2581/Pun/2025 Parbhani Astronomical Vs. Cit, Exemption, Pune. Society, Parbhani, Tq Dist Parbhani Savli Nivas Yashwant Nagar, Parbhani Tq Parbhani- 431401. Pan : Aaetp8187D Appellant Respondent Assessee By : Smt. Deepa Khare (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 12.12.2024 & 30.01.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

Parbhani Astronomical Society, Parbhani vs. CIT, Exemption, Pune

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

ITA 2580/PUN/2025[NA]Status: DisposedITAT Pune05 Jan 2026

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2580 & 2581/Pun/2025 Parbhani Astronomical Vs. Cit, Exemption, Pune. Society, Parbhani, Tq Dist Parbhani Savli Nivas Yashwant Nagar, Parbhani Tq Parbhani- 431401. Pan : Aaetp8187D Appellant Respondent Assessee By : Smt. Deepa Khare (Virtual) Revenue By : Shri Amit Bobde Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 12.12.2024 & 30.01.2024 Passed By Ld. Cit, Exemption, Pune Rejecting The Application For Registration U/S 12Ab Of The It Act. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals.

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

Vanaprastha Foundation, Nashik vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 2209/PUN/2025[2026-27]Status: DisposedITAT Pune05 Jan 2026AY 2026-27

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

For Appellant: Shri Trishala R. JainFor Respondent: Shri Amit Bobde
Section 12ASection 80GSection 80G(5)

Shri Padmanabh Swami Math Dhulia., Dhule vs. Commissioner of Income Tax (Exemption), Pune

In the result, appeal of the assessee is dismissed

ITA 557/PUN/2025[NOT APPLICABLE]Status: DisposedITAT Pune01 Jan 2026

Bench: Shri Rama Kanta Panda, Vice- & Ms. Astha Chandra

For Appellant: NoneFor Respondent: Shri Amit Bobde, CIT-DR
Section 12ASection 12A(1)(ac)

Earth Charitable Foundation, Pune vs. CIT(Exemtpiton), Pune

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

ITA 846/PUN/2025[-]Status: DisposedITAT Pune17 Dec 2025

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12A(1)(ac)Section 40Section 8

Shree Digmber Jain Trust Wagholi, Pune vs. CIT(Exemption), Pune

In the result, both the appeals in ITA Nos

ITA 2511/PUN/2025[-]Status: DisposedITAT Pune17 Dec 2025

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

For Appellant: Shri Premal GandhiFor Respondent: Smt. Indira R. Adakil
Section 12ASection 12A(1)(ac)Section 80G

Shree Digmber Jain Trust Wagholi, Pune vs. CIT(Exemption), Pune

In the result, both the appeals in ITA Nos

ITA 2510/PUN/2025[-]Status: DisposedITAT Pune17 Dec 2025

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

For Appellant: Shri Premal GandhiFor Respondent: Smt. Indira R. Adakil
Section 12ASection 12A(1)(ac)Section 80G

Dharambhaskar Rashtrasant Shri Pichlegavkar Maharaj Foundation, Pune vs. CIT Exemption, Pune

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

ITA 1060/PUN/2025[N.A.]Status: DisposedITAT Pune17 Dec 2025

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

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

Hidaya Education Trust, Bhiwandi vs. CIT Exemption Pune, Pune

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

ITA 1142/PUN/2024[2022-23]Status: DisposedITAT Pune16 Dec 2025AY 2022-23

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 36A

Shri Khandoba Dev De vs. Tha Trust, Sataravs.CIT(Exemption), Pune

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

ITA 2514/PUN/2025[-]Status: DisposedITAT Pune08 Dec 2025

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं./Ita No. 2514/Pun/2025 धििेंारण वर्ा /Assessment Year: Na Shri Khandoba Dev Cit Exemption, Pune Devsthan Trust, Revadi Khandoba Mandir Vs. Revadi , Satara-415001 Maharashtra Pan-Aaxts7557H अपीलेंर्थी / Appellant प्रत्यर्थी / Respondent

For Appellant: Smt. Deepa KhareFor Respondent: Shri Amit Bobde-CIT
Section 12ASection 12A(1)(ac)Section 2A

Girikujan, Pune vs. CIT Exemption, Pune

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

ITA 1015/PUN/2025[-]Status: DisposedITAT Pune04 Dec 2025

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

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Girikujan, Pune vs. CIT Exemption, Pune

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

ITA 1014/PUN/2025[-]Status: DisposedITAT Pune04 Dec 2025

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

For Appellant: Smt. Deepa Khare (Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Shree Siddhrudra Brahm Samaj Kelvani Mandal, Bharuch vs. CIT(Exemption), Ahmedabad

In the result, the appeal of the applicant trust is partly allowed for statistical purposes

ITA 1318/SRT/2024[2023-24]Status: DisposedITAT Surat02 Dec 2025AY 2023-24

Bench: Ms. Suchitra Kamble & Shri Bijayananda Pruseth

For Appellant: Shri Kamlesh Bhatt, CAFor Respondent: Shri Mukesh Jain, CIT-DR
Section 12ASection 12A(1)(ac)

Raj Path Sports Foundation, Pune vs. CIT (Exemption), Pune

In the result, both the appeals filed by the Assessee are allowed for statistical purposes

ITA 2202/PUN/2025[2026-27]Status: DisposedITAT Pune28 Nov 2025AY 2026-27

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. Phadke, CAFor Respondent: Shri Amit Bobde, CIT-DR
Section 12ASection 12A(1)(ac)Section 8Section 80G(5)

Raj Path Sports Foundation, Pune vs. CIT (Exemption), Pune

In the result, both the appeals filed by the Assessee are allowed for statistical purposes

ITA 2201/PUN/2025[2026-27]Status: DisposedITAT Pune28 Nov 2025AY 2026-27

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B. Phadke, CAFor Respondent: Shri Amit Bobde, CIT-DR
Section 12ASection 12A(1)(ac)Section 8Section 80G(5)