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

Income-tax Act, 2025: ss.332–355

Section 12AB(1)(b)(i) 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)(i) is Hardayal Charitable & Educational Trust v. CIT-2, Agra (32 Taxmann.com 341), cited in 14 of the 124 judgments on BharatTax that turn on this section.

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

Hardayal Charitable & Educational Trust v. CIT-2, Agra
32 Taxmann.com 341 · 2013 · High Court
14
citing judgments

If a trust or institution has not yet started its charitable activities, the requirement for registration should be deemed complied with. The registering authority should be satisfied with the genuineness of its intended activities.

Indian Medical Trust v. Pr. CIT(Central)Jaipur
99 Taxmann.com 273 · 2018 · ITAT
9
citing judgments
384 (P & H) (HC); Shri Gian Ganga Vocational & Educational Society v. CIT
143 ITD 297 · ITAT
4
citing judgments
Rights to Education Act, CIT(E) v. Kids-R-Kids International Education & Social Welfare Trust
99 Taxmann.com 384 · 2018 · Reported
4
citing judgments
341/214 Taxman 655 (All.) (HC), DIT v. Foundation of Ophthalmic and Optometry Research Education Centre
25 Taxmann.com 376 · 2012 · High Court
3
citing judgments
Shri Krishna Education & Welfare Trust v. CIT
27 SOT 331 · 2009 · ITAT
3
citing judgments

Judgments on Section 12AB(1)(b)(i)

Marathwada Diocesan Council (Cni), Sambhajinagar vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 1975/PUN/2026[2026-27]Status: DisposedITAT Pune22 Sept 2026AY 2026-27

Bench: Shri R. K. Panda & Ms. Astha Chandramarathwada Diocesan Council (Cni) Cit(Exemption), Banglow No.28, Mission Compound, Pune Vs. Cantonment, Chatripati Sambhajinagar – 431002 Pan: Aadtm2126Q (Appellant) (Respondent) Assessee By : Shri Prasad Bhandari Department By : Shri Amit Bobde, Cit-Dr Date Of Hearing : 21-09-2026 Date Of Pronouncement : 22-09-2026

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

Shri Vireshwar Devasthan, Pune vs. Assessing Officer, Exemptions

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

ITA 616/PUN/2026[na]Status: DisposedITAT Pune20 Aug 2026

Bench: Ms. Astha Chandra & Shri Dr. Dipak P. Ripoteshri Vireshwar Devasthan, Assessing Officer (Exemption), C/O Shah & Shaha, G-43, Vs. Pune Priyadarshan Society, Near Bharat Jyoti Society, Bibwewadi, Pune-411037 Pan : Aaatss5154R (Appellant) (Respondent)

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

Gram Vikas Shikshan Mandal, Pune vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 1053/PUN/2026[2026-27]Status: DisposedITAT Pune28 Jul 2026AY 2026-27

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1053/Pun/2026 Assessment Year : 2026-27 Gram Vikas Shikshan Mandal, Vs. Commissioner Of Income A/P. Pimparkhed, Tax (Exemption), Pune Tal. Shirur, Dist. Pune-410504 Maharashtra Pan : Aadtg4558J Appellant Respondent

For Appellant: Shri Abhay AvachatFor Respondent: Shri Mithun Shete
Section 12ASection 12A(1)(ac)

Atomic Power Evolution Awareness Foundation, Jaipur vs. CIT(E), Jaipur

In the result, both the appeals of the assessee – trust are treated as allowed for statistical purposes

ITA 1837/JPR/2025[NA]Status: DisposedITAT Jaipur26 May 2026

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahayita No. 1836 & 1837/Jpr/2025 (Assessment Year: Na)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajesh Ojha, CIT
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 17(1)Section 2(11)Section 80G

Atomic Power Evolution Awareness Foundation, Jaipur vs. CIT(E), Jaipur

In the result, both the appeals of the assessee – trust are treated as allowed for statistical purposes

ITA 1836/JPR/2025[NA]Status: DisposedITAT Jaipur26 May 2026

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahayita No. 1836 & 1837/Jpr/2025 (Assessment Year: Na)

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajesh Ojha, CIT
Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 17(1)Section 2(11)Section 80G

Sri Siddharam Ranjit Bhakkti Vihar Foundation, Nashik vs. Exemption Ward 1(1), Nashik

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

ITA 1313/PUN/2025[-]Status: DisposedITAT Pune25 May 2026

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Vipul Joshi and Shri Dinkle HariyaFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

Shri Rangdas Swami Shikshan Vikas Mandal, Pune vs. CIT Exemption, Pune

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

ITA 413/PUN/2026[12A]Status: DisposedITAT Pune07 May 2026

Bench: Dr. Manish Borad & Shri Pavan Kumar Gadaleआयकर अपील सं. / Ita No.413/Pun/2026

For Appellant: Shri Prasad BhandariFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

Maha Acadamy of Pediatric Neurology, Nagpur vs. CIT(Exemption), Pune

In the result, appeal filed by the assessee stands allowed

ITA 217/NAG/2025[2025-26]Status: DisposedITAT Nagpur26 Mar 2026AY 2025-26

Bench: Shri Pawan Singh & Shri Khettra Mohan Roymaha Academy Of Pediatric Cit (Exemptions), Pune Neurology, Plot No.7, Block Vs Nos. 2, 3, 4, 5, Guru Balawantsing Compound, Near Lokmat Building, Patwardhan Ground, Nagpur-440012. Pan : Aaqam 4626 H Assessee Respondent Assessee By : Shri Pranav Ashtikar, Ca Revenue By : Shri Pankaj Kumar, Cit-Dr Date Of Hearing : 24.02.2026 Date Of Pronouncement : 26.03.2026

For Appellant: Shri Pranav Ashtikar, CAFor Respondent: Shri Pankaj Kumar, CIT-DR
Section 12Section 12ASection 12A(1)(ac)

St George Orthodox Syrian Church Chinchwad, Pune vs. CIT (E), Pune

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

ITA 2708/PUN/2025[2023-24]Status: DisposedITAT Pune11 Feb 2026AY 2023-24

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2708/Pun/2025 St. George Orthodox Syrian Vs. Cit (Exemption) Church, Pune S.No.35/3/1, Dattawadi, Akurdi, Pune 411035 Maharashtra Pan : Aarts3501P Appellant Respondent

For Appellant: Shri B.S. RajpurohitFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)(ac)

Forum for Indian Neurology Education ( Fine ), Pune vs. CIT(E), Pune

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

ITA 1772/PUN/2025[NA]Status: DisposedITAT Pune14 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandraforum For Indian Neurology Education (Fine) Cit(Exemption), Apt No.1 & 2, 1St Floor, Fortune Apartment, Pune Vs. H.No.1206A/13, Shivaji Nagar, Pune – 411005 Pan: Aaatf5430D (Appellant) (Respondent) Assessee By : Shri Suhas P Bora & Sampada Ingale, Ca Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 12-01-2026 Date Of Pronouncement : 14-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Suhas P Bora and Sampada Ingale, CAFor Respondent: Shri Amol Khairnar, CIT-DR
Section 12ASection 12A(1)(ac)

Al Falah Social Welfaresociety, Nanded vs. CIT(E), Pune

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

ITA 1833/PUN/2025[NA]Status: DisposedITAT Pune06 Jan 2026

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1833/Pun/2025

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 143(3)

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

Making the Difference Foundation, Mira Road East vs. Commissioner of Income Tax (Exemption), Pune

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

ITA 5281/MUM/2025[2026-27]Status: DisposedITAT Mumbai22 Dec 2025AY 2026-27

Bench: Shri Sandeep Gosain& Shri Prabhash Shankar

Section 12ASection 12A(1)(ac)Section 2(15)

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

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)

Bapu Foundation for Learning on Mind and Discourse, Pune vs. CIT Exemptions, Pune

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

ITA 185/PUN/2025[2024-25]Status: DisposedITAT Pune28 Nov 2025AY 2024-25

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

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

Bapu Foundation for Learning on Mind and Discourse, Pune vs. CIT Exemptions, Pune

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

ITA 172/PUN/2025[2024-25]Status: DisposedITAT Pune28 Nov 2025AY 2024-25

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

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

Committee Khuddamin Darghjat Hadde Kalan Khultabad, Aurangabad vs. CIT Exemption, Pune

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

ITA 2859/PUN/2024[- NA -]Status: DisposedITAT Pune27 Nov 2025

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

For Appellant: Shri Vijay More (Through Virtual)For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)

Institute for Multi-Lingual Education (Imli), Pune vs. CIT Exemptions, Pune

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

ITA 2732/PUN/2024[-]Status: DisposedITAT Pune13 Nov 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: NoneFor Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G