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

Income-tax Act, 2025: ss.332–355

Section 12AB(1)(b)(ii) 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.

150 judgments on BharatTax turn on Section 12AB(1)(b)(ii).

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

Bibi Kaulan Ji Asees Sangat Niwas Trust, Amritsar vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

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

ITA 901/ASR/2026[2026-2027]Status: DisposedITAT Amritsar29 Sept 2026AY 2026-2027

Bench: Sh. Saktijit Dey, Hon’Ble & Sh. Girish Agrawal, Hon’Blei.T.A. No.890 & 901/Asr/2026 Assessment Year: 2026-27

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

Bibi Kaulan Ji Asees Sangat Niwas Trust, Amritsar vs. The Commissioner of Income-Tax (Exemptions), Chandigarh

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

ITA 890/ASR/2026[2026-2027]Status: DisposedITAT Amritsar29 Sept 2026AY 2026-2027

Bench: Sh. Saktijit Dey, Hon’Ble & Sh. Girish Agrawal, Hon’Blei.T.A. No.890 & 901/Asr/2026 Assessment Year: 2026-27

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

Davindra Educational Society Regd, Amritsar vs. Income Tax Officer Ward-(Exemption), Amritsar

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

ITA 661/ASR/2026[2027-28 onwards]Status: DisposedITAT Amritsar29 Sept 2026

Bench: Sh. Saktijit Dey, Hon’Ble & Sh. Girish Agrawal, Hon’Blei.T.A. No.640 & 661/Asr/2026 Assessment Year: 2027-28

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

Davindra Educational Society Regd, Amritsar vs. Income Tax Officer Ward-(Exemption), Amritsar

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

ITA 640/ASR/2026[2027-28]Status: DisposedITAT Amritsar29 Sept 2026AY 2027-28

Bench: Sh. Saktijit Dey, Hon’Ble & Sh. Girish Agrawal, Hon’Blei.T.A. No.640 & 661/Asr/2026 Assessment Year: 2027-28

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

Qasmi Trust, Srinagar vs. Income Tax Officer Ward- (Exemptions), Jammu

In the result, appeal of the assessee is dismissed

ITA 620/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.620/Asr/2026 Assessment Year: 2026-27

Section 11Section 12A(1)(ac)Section 13(1)(b)Section 2(15)

Shree Rama Vaikunth Temple, Jaipur vs. Exemption Ward 1, Jaipur

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

ITA 999/JPR/2026[2025-26]Status: DisposedITAT Visakhapatnam28 Sept 2026AY 2025-26

Bench: Us In The Memorandum Of Appeal In Form No. 36 Read As Under: Shree Rama Vaikunth Temple "1. The Impugned Order Dt. 24.03.2026 Of The Act Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence, The Same Kindly Be Quashed.

Section 12ASection 12A(1)(ac)Section 17

Shree Rama Vaikunth Temple, Jaipur vs. Exemption Ward 1, Jaipur

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

ITA 999/JPR/2026[2025-26]Status: DisposedITAT Cochin28 Sept 2026AY 2025-26

Bench: Us In The Memorandum Of Appeal In Form No. 36 Read As Under: Shree Rama Vaikunth Temple "1. The Impugned Order Dt. 24.03.2026 Of The Act Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction & Various Other Reasons & Hence, The Same Kindly Be Quashed.

Section 12ASection 12A(1)(ac)Section 17

Shri Navkar Aradhana Bhavan Trust, Panchmahal vs. The CIT(Exemption), Ahmedabad

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

ITA 2447/AHD/2026[NA]Status: DisposedITAT Ahmedabad28 Sept 2026

Bench: Shri Rahul Chaudhary, Judicialmember &Shri Gangadhar Panda

For Appellant: Ms. Khushbu Parikh, ARFor Respondent: Shri Ram Tiwari, CIT-DR
Section 12A

V S Jain Charitable Trust, Haryana vs. CIT Exemptions, Chandigarh

The appeals of the assessee are allowed for statistical purposes

ITA 3057/DEL/2026[-]Status: DisposedITAT Delhi25 Sept 2026

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAATV0656P
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

V S Jain Charitable Trust, Hisar vs. CIT E, Chandigarh

The appeals of the assessee are allowed for statistical purposes

ITA 3056/DEL/2026[-]Status: DisposedITAT Delhi25 Sept 2026

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAATV0656P
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Shree Shree 108 Baba Hemadass Gaoshala Samiti, Mahendergarh, Haryana vs. ITO Exemptions Rohtak, Rohtak

The appeals of the assessee are allowed for statistical purposes

ITA 2972/DEL/2026[AY 2025-26]Status: DisposedITAT Delhi25 Sept 2026

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAMTS6833M
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Shree Shree 108 Baba Hemadass Gaoshala Samiti, Mahendergarh, Haryana vs. ITO Exemptions, Rohtak

The appeals of the assessee are allowed for statistical purposes

ITA 2971/DEL/2026[AY 2025-26]Status: DisposedITAT Delhi25 Sept 2026

Bench: Ms. Kavitha Rajagopal & Shri Amitabh Shukla

For Appellant: AAMTS6833M
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Takshila Education Society, Gurgaon vs. CIT (Exemptions), Chandigarh

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

ITA 4705/DEL/2026[2026-2027]Status: DisposedITAT Delhi23 Sept 2026AY 2026-2027

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AAATT5423E
Section 12ASection 12A(1)(ac)

Dr Hasi Dasgupta Memorial Trust, Kolkata vs. Commissioner of Income Tax (Exemptions), CIT (Exemptions), Kolkata

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

ITA 2513/KOL/2026[NA]Status: DisposedITAT Kolkata22 Sept 2026

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

Sarahana Scoiety for Welfare and Development, New Delhi vs. CIT(Exemption), New Delhi

ITA 5250/DEL/2026[2026-27]Status: DisposedITAT Delhi08 Sept 2026AY 2026-27

Bench: Ms Madhumita Roy & Shri Krinwant Sahaysarahana Society For Welfare Vs. Cit(Exemption) & Development Civic Centre, Minto Road, C-17, Panchsheel Enclave, New Delhi New Delhi (Appellant) (Respondent) Pan:Aaits2684J

For Appellant: NoneFor Respondent: Shri Rajesh Mahajan, CIT, DR
Section 12A

Lakhanis Educational Medical and Research Foundation, Vashi vs. CIT (Exemptions), Mumbai

In the result, the assessee's appeal is allowed for statistical purposes

ITA 3904/MUM/2026[2027-28]Status: DisposedITAT Mumbai31 Aug 2026AY 2027-28

Bench: Smt Beena Pillai () & Smt Ratna Dasgupta () Assessment Year: 2027-28 Lakhanis Educational Cit (Exemptions) Medical & Research Room No. 601, 6Th Floor, Vs. Foundation, Cumballa Hill, Mtnl, 408, Plot No. 74, Persipolis, Mumbai, Sector 17, Vashi, Maharashtra- 400026 Maharashtra- 400705 Pan No. Aaatl4888R Appellant Respondent Appellant By : Shri Nikhil Natekar Respondent By : Shri B. Jayaraghvan, Cit Dr

For Appellant: Shri Nikhil NatekarFor Respondent: Shri B. Jayaraghvan, CIT DR
Section 12ASection 12A(1)(ac)

Ram Jiwan Shorewala Charitable Trust, Delhi vs. CIT (Exemption), Delhi, CIT(Exemption)Delhi

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

ITA 3618/DEL/2026[2027-28 onwards]Status: DisposedITAT Delhi20 Aug 2026

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaिनधा"रण वष"/Assessment Year: 2027-28) Ram Jivan Shorewala Charitable Cit(Exemption), Trust, Ministry Of Finance, Income Tax 2524, Lajpat Rai Market, Department, Cit(E), Vs. Bazar Sita Ram, New Delhi-110002 Delhi-110006 अपीलाथ" Appellant ""थ" Respondent Permanent Account Number Of Assessee: Aaatr8581K अपीलाथ" "ारा/Appellant Represented By: Shri Ayush Kumar, Adv. ""थ" "ारा/Respondent Represented By: Shri Zafarul Haque Tanveer, Cit- Dr सुनवाई की तारीख / Date Of Conclusion Of Hearing: 19.08.2026 घोषणा की तारीख / Date Of Pronouncement: 19.08.2026 आदेश / Order Per Amitabh Shukla, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Exemption), New Delhi, Dated 13.03.2026 Passed Under Section 12Ab(I)(B)(Ii) For The Assessment Year 2027-28. The Word ‘Act’ Herein This Order Would Mean Income Tax Act, 1961. 2. At The Outset, Ld. Counsel For The Assessee Submitted That Its Rights On Natural Justice Have Been Violated In As Much As The Impugned Order U/S 12Ab(I)(B)(Ii) Dated 13.03.2026 Has Been Passed Without Giving Adequate Opportunity Of Being

For Appellant: AAATR8581K
Section 12A

Anupam Public School Prabandh Samiti, Faridabad vs. Income Tax Officer, Faridabad

The appeals of the assessee are allowed for statistical purposes

ITA 4081/DEL/2026[NA]Status: DisposedITAT Delhi12 Aug 2026

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: AACTA2182K
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Anupam Public School Prabandh Samiti, Faridabad vs. Income Tax Officer, Faridabad

The appeals of the assessee are allowed for statistical purposes

ITA 4080/DEL/2026[NA]Status: DisposedITAT Delhi12 Aug 2026

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Appellant: AACTA2182K
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Shree Shani Mahatma Pooja Samiti, Mumbai vs. Dlc Wx 3 103 Exem.Ward 2(3) Mumbai, Income Tax Appellate Tribunal

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 5098/MUM/2026[2026-27]Status: DisposedITAT Mumbai11 Aug 2026AY 2026-27

Bench: Shri Narender Kumar Choudhry & Shri Rakesh Kumar Lodhaassessment Year: 2026-2027 Shree Shani Mahatma Pooja Dlc Wx 3 103 Exem, Samiti Ward 2(3) Shani Mahatma Temple, Mumbai, Laxman Nagar, Karur Village, Vs. Maharashtra - 400020 Malad East, Mumbai, Maharashtra - 400097

Section 12A