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

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 92 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
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
4
citing judgments
ITO v. JN Tata Endowment for the Higher Education of Indians
166 Taxmann.com 126 · 2024 · Reported
3
citing judgments

Judgments on Section 12AB(1)(b)

PU SHREE RANCHHODDASJIBAPU PUBLIC CHERITABLE TRUST,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

In the result, all appeals ITA No

ITA 868/RJT/2025[2025-26]Status: DisposedITAT Rajkot17 Apr 2026AY 2025-26

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.16/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Karsandas Kalabhai Thakkar Public Cit (Exemption) Charitable Trust, Vs. Room No.609, Floor-6, Aayakar Bhawan At Mauvan, Taluka Khambhalia, (Vejalpur), Nr. Sachin Tower, 100 Foot Dist- Jamnagar, Gujarat- 361001 Road, Anandnagar-Prahladnagar Road, Ahmedabad, Gujarat, 380015, Ahmedabad. "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatk1903A (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar : Shri Sanjay Punglia, Ld. Cit Dr Respondent By आयकरअपीलसं./Ita No. 41/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2026-27) Mpsmc Alumni Scholarship Fund & Cit (Exemption) Foundation, Ahmedabad, Gujarat, 380001. Samarpan Panchvati Main Road, Opp. Vs. Shrinathji Tower, Panchvati, Rajkot, Gujarat 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahtm6187H (अपीलाथ"/Appellant) (""यथ"/Respondent) Appellant By : Ms. Manalee N. Kamdar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Cit Dr

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR
Section 12A

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

PANCHAMRUT EDUCATION AND CHARITABLE TRUST,BAYAD vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS),AHMEDABAD, AHMEDABAD

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

ITA 2685/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

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

SHRI KRISHNA GOPALGAU SHALA SAMITI, ,NAGAUR vs. CIT(EXEMPTION), JAIPUR

In the result, these two appeals are dismissed as not maintainable

ITA 295/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleshri Radhe Krishna Gaushala Cit Exemption Sewa Samiti Jaipur - 302015 Dholerav Khurd, Riyanbadi, Nagaur – 341510 Pan No. Abtas 0374 C Assessee By None Revenue By Shri Bhanwar Singh Ratnoo, Cit-Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 17.02.2026. & Shri Krishna Gopal Gau Shala Cit Exemption Sewa Samiti Aachhojai Jaipur - 302015 Aachhojai Via Degana, Nagaur - 341503 Pan No. Abhas 5926 N Assessee By None Revenue By Shri Bhanwar Singh Ratnoo, Cit-Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.: These Two Appeals Are Filed By Assessees Against The Separate Order Of Ld. Commissioner Of Income Tax, Exemption [Hereinafter Referred To As Cit(E)] Assessment Year: 2022-23 Jaipur Even Dated 24.02.2024 With Respect To Assessment Year 2022-23 Challenging Therein Rejection Of Their Applications For Registration U/S 12Ab(1)(B) Of The It Act, 1961. 2. None Appear For The Assessees However, The Ld. Dr For The Department Has Stated At The Bar That These Two Appeals Stands Withdrawn Before The Ld. Cit(E) Through E-Mail Applications Even Dated 14.02.2024 Filed By These Assessees Stating As Under:

Section 12A

SHRI RADHE KRISHNA GAUSHALA SEWA SAMITI, ,DHOLERAV KHURD, RIYANBADI vs. CIT(EXEMPTION), JAIPUR

In the result, these two appeals are dismissed as not maintainable

ITA 294/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleshri Radhe Krishna Gaushala Cit Exemption Sewa Samiti Jaipur - 302015 Dholerav Khurd, Riyanbadi, Nagaur – 341510 Pan No. Abtas 0374 C Assessee By None Revenue By Shri Bhanwar Singh Ratnoo, Cit-Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 17.02.2026. & Shri Krishna Gopal Gau Shala Cit Exemption Sewa Samiti Aachhojai Jaipur - 302015 Aachhojai Via Degana, Nagaur - 341503 Pan No. Abhas 5926 N Assessee By None Revenue By Shri Bhanwar Singh Ratnoo, Cit-Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.: These Two Appeals Are Filed By Assessees Against The Separate Order Of Ld. Commissioner Of Income Tax, Exemption [Hereinafter Referred To As Cit(E)] Assessment Year: 2022-23 Jaipur Even Dated 24.02.2024 With Respect To Assessment Year 2022-23 Challenging Therein Rejection Of Their Applications For Registration U/S 12Ab(1)(B) Of The It Act, 1961. 2. None Appear For The Assessees However, The Ld. Dr For The Department Has Stated At The Bar That These Two Appeals Stands Withdrawn Before The Ld. Cit(E) Through E-Mail Applications Even Dated 14.02.2024 Filed By These Assessees Stating As Under:

Section 12A

GRACE FOUNDATION ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, appeals filed by assessee stand allowed for statistical purposes

ITA 7685/MUM/2025[2025-26]Status: DisposedITAT Mumbai16 Feb 2026AY 2025-26

Bench: Smt. Beena Pillai () & Shri Arun Khopdia ()

Section 12ASection 80G

ASTHA CHARITABLE TRUST,MODASA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 2624/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2025-26

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

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

ELECTRIC LAMP AND COMPONENT MANUFACTURERS ASSOCIATION OF INDIA,NEW DELHI vs. CIT EXEMPTION, DELHI

In the result, the appeal of the appellant society is allowed

ITA 4309/DEL/2025[-]Status: DisposedITAT Delhi21 Jan 2026

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalelectric Lamp & Component Cit (Exemption) Manufacturers Association Of Delhi. India, Vs. (Civic Centre Minto Road, C/O Kapil Goel, Adv. Delhi-110002). G-8/5 Sector-11, Opposite Sfs Apartment, Rohini, Delhi-110085. Pan-Aaate0234A (Appellant) (Respondent) Assessee By Dr. Kapil Goel, Adv. Department By Shri Jitender Singh, Cit-Dr Date Of Hearing 24/11/2025 Date Of Pronouncement 21/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Exemptions) Dated 30.06.2025 Passed U/S 12Ab(1)(B) Of The Income Tax Act, 1961 (‘The Act’ In Short) Rejecting The Registration Applied By The Assessee U/S 12A Of The Act For The Period From Assessment Years 2021-22 To 2025-26. 2. Brief Facts Of The Case Are That The Appellant Society Was Incorporated On 29.06.1970 & Registered U/S 12A Of The Act In Terms Of Registration Certificate Issued On 30.09.1986. Thereafter, Assessment For Assessment Years 2013-14 & Electric Lamp & Component Manufacturers Association Of India Vs. Ito 2015-16 Were Completed On 29.03.2016 & 11.12.2017 Respectively, Wherein Assessee Was Allowed Exemption U/S 12A Of The Act. The Assessee Was Granted Registration U/S 12Ab Of The Act For Assessment Year 2021-12 To 2023-24 Vide Order Dated 27.05.2021, Thereafter, Assessee Applied For Permanent Approval U/S 12A Which Was Rejected By Ld. Cit(E) Vide Order Dated 30.06.2025 & Further Cancel The Provisional Registration Granted From Assessment Year Onwards.

Section 12ASection 143(3)Section 2(15)

COLONEL BHIM SINGH FOUNDATION TRUST,FATEHABAD, HARYANA vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

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

ITA 1495/CHANDI/2025[2025-26]Status: DisposedITAT Chandigarh20 Jan 2026AY 2025-26

Bench: rejecting the application.

For Appellant: Shri Ashok Goyal &For Respondent: Shri Manav Bansal, CIT, DR
Section 12ASection 12A(1)(ac)

AMRUT PUBLIC CHARITABLE TRUST,MUMBAI vs. ITO, EXEMPTION WARD 1(1), MUMBAI

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

ITA 7387/MUM/2025[2026-27]Status: DisposedITAT Mumbai19 Jan 2026AY 2026-27

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokaramrut Public Charitable Ito Exemption Trust Ward 1(1), Block 4, Plot No. 578A, Vs. Cumballa Hill, Jitendra Bldg, Pedder Road, Jamejamshed Road, Mumbai-400 026 Matunga, Mumbai- 400 019 Pan/Gir No.Aaata4810A (Applicant) (Respondent) Assessee By Shri P. P. Jayaraman, Ld. Ar Revenue By Shri Rajesh Kumar Yadav, Ld. Dr Date Of Hearing 13.01.2026 Date Of Pronouncement 19.01.2026

Section 12ASection 80G(5)

ST ANNS EDUCATION TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 2659/PUN/2025[-]Status: DisposedITAT Pune06 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2659/Pun/2025

For Appellant: Shri Abhilash HiranFor Respondent: Shri M.M. Chate
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

VAIBHAV SHIKSHAN PRASARAK MANDAL ,AURANGABAD vs. CIT(E) , PUNE

In the result, appeal of the assessee is allowed

ITA 1857/PUN/2025[NA ]Status: DisposedITAT Pune06 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1857/Pun/2025

For Respondent: Appellant by Shri Shubham N Rathi
Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)

LAKULISH YOGASHRAM HYDERABAD,HYDERABAD vs. CIT (EXEMPTION), HYDERABAD

In the result, appeals of the Assessee are dismissed

ITA 1247/HYD/2025[NA]Status: DisposedITAT Hyderabad24 Dec 2025

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1247 & 1248/Hyd/2025 [U/Sec.12Ab & U/Sec.80G Of The I.T. Act, 1961]. Lakulish Yogashram, The Commissioner Of Hyderabad – 500 008. Income Tax (Exemptions), Telangana. Hyderabad - 500 004. Vs. Telangana. Pan Aactl3491N (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: -None- राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

For Appellant: -None-For Respondent: MS U Mini Chandran, CIT-DR
Section 12ASection 80G

MEENAKSHI ACHI TRUST,MADURAI vs. CIT, EXMEPTIONS,, CHENNAI

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

ITA 3010/CHNY/2025[-]Status: DisposedITAT Chennai18 Dec 2025

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.3010/Chny/2025 िनधा)रण वष) /Assessment Year:

Section 12A

ADVAITA JYOTI CHARITABLE TRUST,COIMBATORE vs. CIT (EXEMPTION), CHENNAI

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

ITA 3020/CHNY/2025[2025-2026]Status: DisposedITAT Chennai17 Dec 2025AY 2025-2026

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./ Ita Nos.3019 & 3020/Chny/2025 िनधा)रण वष) /Assessment Year: 2025-26

Section 12ASection 80G

ADVAITA JYOTI CHARITABLE TRUST,COIMBATORE vs. CIT (EXEMPTION), CHENNAI

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

ITA 3019/CHNY/2025[2025-2026]Status: DisposedITAT Chennai17 Dec 2025AY 2025-2026

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./ Ita Nos.3019 & 3020/Chny/2025 िनधा)रण वष) /Assessment Year: 2025-26

Section 12ASection 80G

SARVAJANIK EDUCATION AND WELFARE SOCIETY,GUGULDIH vs. COMMISSIONER OF IMCOME TAX (EXEMPTION), PATNA

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

ITA 44/PAT/2025[Na-N]Status: DisposedITAT Patna09 Dec 2025

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

NATIONAL HUMAN RIGHTS AND CRIME CONTROL BUREAU,RANCHI vs. COMMISSIONER OF INCOME TAX EXEMPTION, RANCHI, RANCHI

ITA 48/RAN/2025[2025-26]Status: DisposedITAT Ranchi20 Nov 2025AY 2025-26

Bench: the Tribunal. The assessee stated that necessary documents and explanations could not be furnished due to unavoidable circumstances.4. When the appeals were called for hearing, although notices had been duly served, none appeared on behalf of the assessee. Since the matters were pending for a considerable time, the Bench proceeded to hear the DR and perused the records. The Ld. DR submitted that the assessee is a habitual non-compliant entity, having failed to respond before the CIT (Exempt

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

NATIONAL HUMAN RIGHTS AND CRIME CONTROL BUREAU,RANCHI vs. COMMISSIONER OF INCOME TAX EXEMPTION, RANCHI , RANCHI

ITA 47/RAN/2025[2025-26]Status: DisposedITAT Ranchi20 Nov 2025AY 2025-26

Bench: the Tribunal. The assessee stated that necessary documents and explanations could not be furnished due to unavoidable circumstances.4. When the appeals were called for hearing, although notices had been duly served, none appeared on behalf of the assessee. Since the matters were pending for a considerable time, the Bench proceeded to hear the DR and perused the records. The Ld. DR submitted that the assessee is a habitual non-compliant entity, having failed to respond before the CIT (Exempt

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

VIKAS SEVA NIKETAN,NEORI VIKAS vs. INCOME TAX OFFICER, EXEMPTION WARD

In the result, grounds of appeal are allowed for statistical purposes only

ITA 42/RAN/2025[2025-26]Status: DisposedITAT Ranchi20 Nov 2025AY 2025-26

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Vikas Seva Niketan, I.T.O. (Exemption), Neori Vikas, Near Ring Road Chowk, Ranchi. Vs. P.S. Bit, Ranchi-835217 (Jharkhand) Pan No. Aaaav 4655 M Appellant/ Assessee Respondent/ Revenue

Section 12ASection 12A(1)(ac)

Showing 1–20 of 92 · Page 1 of 5