Section 12AB(1)(b) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12AB(1)(b) falls under section 12AB 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 12AB(1)(b) is Yug Chetna Parmarth Trust v. CIT (44 Taxmann.com 446), cited in 14 of the 167 judgments on BharatTax that turn on this section.

Leading authorities on Section 12AB(1)(b)

Yug Chetna Parmarth Trust v. CIT
44 Taxmann.com 446 · 2014 · Reported
14
citing judgments

An institution is disentitled from approval under section 80G(5) if its trust deed contains even a single religious object, as it is not established wholly for charitable purposes. This applies even if the trust also has charitable objects or if section 80G(5B) is considered.

Shikshan Prasarak Mandal v. ACIT
166 Taxmann.com 525 · 2024 · Reported
5
citing judgments
ACIT v. Teleperformance Global Service\nPvt. Ltd.
170 Taxmann.com 81 · 2025 · Reported
5
citing judgments
India Brand Equity Foundation v. Assistant Commissioner of Income Tax (E) 1. Trust Ward II. New Delhi
23 Taxmann.com 323 · 2012 · High Court
5
citing judgments
Income Tax Officer (Exemption) v. JN Tata Endowment for the Higher Education of Indians
165 Taxmann.com 758 · 2024 · Reported
5
citing judgments

Judgments on Section 12AB(1)(b)

Sat Guru Saran Niwas Trust, Agra vs. CIT(Exemption), Agra

ITA 674/AGR/2026[2026-27]Status: DisposedITAT Agra13 Oct 2026AY 2026-27
Section 12A

Yashaswi Academy for Skills, Pune vs. PCIT (Central), Pune

ITA 2448/PUN/2026[NA]Status: DisposedITAT Pune13 Oct 2026

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amit Bobde, CIT-DR
Section 12ASection 12A(1)(ac)Section 133ASection 2(15)Section 8Section 80G

Yashaswi Academy for Skills, Pune vs. PCIT (Central), Pune

ITA 2447/PUN/2026[NA]Status: DisposedITAT Pune13 Oct 2026

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

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amit Bobde, CIT-DR
Section 12ASection 12A(1)(ac)Section 133ASection 2(15)Section 8Section 80G

Samvedna Foundation Trust, Agra vs. ITO, Ward Exemption, Agra

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

ITA 496/AGR/2026[2025-26]Status: DisposedITAT Agra12 Oct 2026AY 2025-26
Section 12ASection 80GSection 80G(5)(ii)Section 80G(5)(vi)

S S Shah P M Jariwala N S Damanwala Surat V S J G Abhyudata Trust, Mumbai vs. CIT(Exemptions), Mumbai

In the result, appeals filed by the respective assessees are allowed for statistical purposes

ITA 8678/MUM/2026[2027 - 28]Status: DisposedITAT Mumbai08 Oct 2026

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAATS0393L
Section 12ASection 80G

S S Shah P M Jariwala N S Damanwala Surat V S J G Abhyudata Trust, Mumbai vs. CIT(Exemptions), Mumbai

In the result, appeals filed by the respective assessees are allowed for statistical purposes

ITA 8677/MUM/2026[2027 - 28]Status: DisposedITAT Mumbai08 Oct 2026

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAATS0393L
Section 12ASection 80G

S N Shah A N Damanwala B B Dalia Surat V S J G Abhudaya Trust, Mumbai vs. CIT (Exemptions), Mumbai

In the result, appeals filed by the respective assessees are allowed for statistical purposes

ITA 8650/MUM/2026[2027-2028]Status: DisposedITAT Mumbai08 Oct 2026AY 2027-2028

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAATS0393L
Section 12ASection 80G

S N Shah A N Damanwala B B Dalia Surat V S J G Abhudaya Trust, Mumbai vs. CIT(Exemptions), Mumbai

In the result, appeals filed by the respective assessees are allowed for statistical purposes

ITA 8649/MUM/2026[2027 - 28]Status: DisposedITAT Mumbai08 Oct 2026

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAATS0393L
Section 12ASection 80G

Subh Prabhat Educational Trust, Fort, Mumbai vs. CIT (Exemptions), Cumballa Hill, Mumbai

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

ITA 7760/MUM/2026[2026-27]Status: DisposedITAT Mumbai08 Oct 2026AY 2026-27

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

Section 12A

Amrut Baug Charity Trust, Amrut Baug, Bajaj Road vs. CIT (Exemptions), Mumbai, Cumballa Hill Mtnl Te Building

In the result, appeal filed by the assessee stands allowed

ITA 7710/MUM/2026[2026-27]Status: DisposedITAT Mumbai08 Oct 2026AY 2026-27

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

Section 12ASection 332(2)(b)

S R Foundation, Mumbai vs. CIT (Exemotions), Mumbai

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

ITA 7266/MUM/2026[2027]Status: DisposedITAT Mumbai08 Oct 2026

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAPTS6713H
Section 12ASection 80G(5)

S R Foundation, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 7265/MUM/2026[2027]Status: DisposedITAT Mumbai08 Oct 2026

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AAPTS6713H
Section 12ASection 80G(5)

Marwari Kanwar Sangh, Deogarh vs. Exemption Ward, Dhanbad

In the result, this appeal of the assessee is allowed for statistical purpose

ITA 406/RAN/2026[2027-28]Status: DisposedITAT Ranchi30 Sept 2026AY 2027-28

Bench: Shri Ratnesh Nandan Sahay & Smt. Rajani Guduri

Section 115TSection 12ASection 12A(1)(ac)

Sardarni Mohinder Kaur Charitable Memorial Trust, Chandigarh vs. CIT Exemption Chandigarh, Chandigarh

In the result, both the above appeals are dismissed

ITA 1062/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh30 Sept 2026AY 2026-27
For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Vandana Vijay Mohite, CIT, DR (Virtual Mode)
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

Sardarni Mohinder Kaur Charitable Memorial Trust, Chandigarh vs. CIT Exemption Chandigarh, Chandigarh

In the result, both the above appeals are dismissed

ITA 1061/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh30 Sept 2026AY 2026-27
For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Vandana Vijay Mohite, CIT, DR (Virtual Mode)
Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)

Shri Shri 108 Shri Maharaj Haridas Pranyas, Jaipur vs. CIT Exemption, Jaipur

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

ITA 1042/JPR/2026[2026-27]Status: DisposedITAT Jaipur30 Sept 2026AY 2026-27
Section 12ASection 12A(1)(ac)Section 143(1)Section 154Section 80GSection 80G(5)

Shree Balaji Educational and Welfare Trust, Palwal vs. CIT(E), Chandigarh

ITA 946/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh30 Sept 2026AY 2025-26

Bench: Shri Laliet Kumar & Shri Vijay Varmaआयकर अपील सं./ Ita Nos. 945 & 946/Chd/2026 "नधा"रण वष" / Assessment Year: 2025-26 Shree Balaji Educational & The Cit (Exemptions), Welfare Trust, Old G.T.Road, Vs Chandigarh. Opposite United Insurance Co. Faridabad, Palwal. "थायी लेखा सं./Pan No: Aalts3639L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Deepanshu Singla, Advocate Revenue By : Smt. Vandana Vijay Mohite, Cit Dr Date Of Hearing : 30.09.2026 Date Of Pronouncement : 30.09.2026 Hybrid Hearing O R D E R

For Appellant: Shri Deepanshu Singla, AdvocateFor Respondent: Smt. Vandana Vijay Mohite, CIT DR
Section 12ASection 12A(1)(ac)Section 2(15)

Shree Balaji Educational and Welfare Trust, Palwal vs. CIT(E), Chandigarh

ITA 945/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh30 Sept 2026AY 2025-26

Bench: Shri Laliet Kumar & Shri Vijay Varmaआयकर अपील सं./ Ita Nos. 945 & 946/Chd/2026 "नधा"रण वष" / Assessment Year: 2025-26 Shree Balaji Educational & The Cit (Exemptions), Welfare Trust, Old G.T.Road, Vs Chandigarh. Opposite United Insurance Co. Faridabad, Palwal. "थायी लेखा सं./Pan No: Aalts3639L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Deepanshu Singla, Advocate Revenue By : Smt. Vandana Vijay Mohite, Cit Dr Date Of Hearing : 30.09.2026 Date Of Pronouncement : 30.09.2026 Hybrid Hearing O R D E R

For Appellant: Shri Deepanshu Singla, AdvocateFor Respondent: Smt. Vandana Vijay Mohite, CIT DR
Section 12ASection 12A(1)(ac)Section 2(15)

Shri Bawa Lal Ji Maharaj Charitable Society, Dhianpur vs. Income Tax Officer Ward-( Exemption), Amritsar

In the result, the appeal of the assessee is allowed for statistical purposes in the manner indicated above

ITA 700/ASR/2026[2026-27]Status: DisposedITAT Amritsar29 Sept 2026AY 2026-27

Bench: Sh. Saktijit Dey, Hon’Ble & Sh. Girish Agrawal, Hon’Blei.T.A. No.700/Asr/2026 Assessment Year: 2026-27

Section 12ASection 80GSection 80G(5)(ii)

Dera Loh Langar Gurudwara Society, Hoshiarpur vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes in the manner indicated above

ITA 652/ASR/2026[2026-27]Status: DisposedITAT Amritsar29 Sept 2026AY 2026-27

Bench: Sh. Saktijit Dey, Hon’Ble & Sh. Girish Agrawal, Hon’Blei.T.A. No.652/Asr/2026 Assessment Year: 2026-27 Dera Loh Langar Gurudwara, Vs Cit (Exemption), Society, Kutia Sant Baba Chandigarh. Bishan Singh, Vpo, Nangal Khurd, Distt. Hoshiarpur. [Pan:-Aabad5812F] (Respondent) (Appellant) Appellant By None Respondent By Sh. Jivandeep Singh Kahlon, Cit. Dr.

Section 12ASection 80GSection 80G(5)(ii)