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

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

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

AMITA MEMORIAL TRUST,MUMBAI vs. CIT (EXEMPTION) MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 1263/MUM/2026[2026-27]Status: DisposedITAT Mumbai30 Mar 2026AY 2026-27

Bench: Hon’Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri K. Gopal & Ms Neha Paranjpe, AdvocatesFor Respondent: Shri Rajesh Kumar Yadav, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 60Section 80G

MIFTAHUL ULOOM EDUCATIONAL & SOCIAL WELFARE SOCIETY SALAMATNAGAR,SALAMATNAGAR , KITTUR GURUWAR PETE KITTUR ,KITTUR vs. CIT(EXEMPTIONS) BANGALORE, BANGALORE

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

ITA 2516/BANG/2025[2025-26]Status: DisposedITAT Bangalore11 Mar 2026AY 2025-26

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2025-26

For Appellant: Shri Mohammed Rafiq Kuradgi, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 12A

MISSION TABLE TENNIS DEVELOPMENT TRUST,KOLKATA vs. THE COMMISSIONER OF INCOME TAX (EXMPTION), KOLKATA

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

ITA 1992/KOL/2025[N.A.]Status: DisposedITAT Kolkata10 Mar 2026

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

VAIDIK LOK KALYAN TRUST,SONIPAT vs. CIT(EXEMPTION), CHANDIGARH

Appeal is allowed for statistical purposes

ITA 5584/DEL/2025[2025-26]Status: DisposedITAT Delhi17 Feb 2026AY 2025-26

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 5584/Del/2025 : Asstt. Year: 2025-26 Vaidik Lok Kalyan Trust, Vs Cit(Exemption), Housing Board Colony, Sonipat, Chandigarh-160017 Haryana-131001 (Appellant) (Respondent) Pan No. Aaetv0961D Assessee By : None Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 17.02.2026 Date Of Pronouncement: 17.02.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2025-26 Arises Against The Cit(Exemptions), Chandigarh’S Din & Order No. Itba / Exm / F / Exm45 / 2025-26 / 10788363370(1) Dated 10.07.2025, In Proceedings U/S 12Ab(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR
Section 12A

NAVVKHUSH HELPING FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), DELHI

ITA 5093/DEL/2025[NA]Status: DisposedITAT Delhi06 Feb 2026

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Rohit Mittal, CAFor Respondent: Ms. Amisha S. Gupt, CIT-DR &
Section 8Section 80G

UTTAR PRADESH MITRA MANDAL TRUST,DELHI vs. CIT (EXEMPTION), DELHI

Appeal is allowed for statistical purposes

ITA 964/DEL/2025[-]Status: DisposedITAT Delhi28 Jan 2026

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwaluttar Pradesh Mitra Mandal Trust, Vs Cit(Exemption), B-5/263, Sector-7, Rohini, Civic Centre, Delhi-110085 New Delhi (Appellant) (Respondent) Pan No. Aabtu1461C Assessee By : Sh. V. K. Sabharwal, Adv. & Sh. Ashok Babbar, Adv. Revenue By : Ms. Amish S. Gupt, Cit-Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal Arises Against The Cit(Exemption), Delhi’S Din & Order No. Itba/Exm/F/Exm45/2024– 25/1071425041(1) Dated 20.12.2024, In Proceedings U/S 12Ab(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. V. K. Sabharwal, Adv. &For Respondent: Ms. Amish S. Gupt, CIT-DR
Section 12A

SARYAN VIGYAN FOUNDATION,KINNAUR,HIMACHAL PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH, INCOME TAX (EXEMPTIONS), CHANDIGARH

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

ITA 1656/CHANDI/2025[2025-2026]Status: DisposedITAT Chandigarh19 Jan 2026AY 2025-2026

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1655 /Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (U/S 12 Ab(1)(B)(Ii)] Saryan Vigyabn Foundation, The Cit C/O Rarmeshwar, Mebar, बनाम (Exemption), Kinnaur, Chandigarh Vs. Reckong Peo, Kalpa (T), Himachal Pradesh 172107 "थायी लेखा सं./ Pan No: Abmcs5877P अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) आयकर अपील सं./ Ita Nos. 1656 /Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (U/S 80 G] Saryan Vigyabn Foundation, The Cit C/O Rarmeshwar, Mebar, बनाम (Exemption), Kinnaur, Chandigarh Vs. Reckong Peo, Kalpa (T), Himachal Pradesh 172107 "थायी लेखा सं./ Pan No: Abmcs5877P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Ms. Amrita Chanchal, AdvocateFor Respondent: Smt Geetinder Mann, CIT DR
Section 10ASection 12Section 12ASection 12A(1)(ac)Section 8Section 80Section 80G

BHAGWAN EDUCATION SOCIETY,DELHI vs. CIT EXEMPTION, DELHI

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

ITA 5708/DEL/2025[-]Status: DisposedITAT Delhi24 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 12A

BHAGWAN EDUCATION SOCIETY,DELHI vs. CIT EXEMPTION, DELHI

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

ITA 5707/DEL/2025[-]Status: DisposedITAT Delhi24 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 12A

ASHAJYOTHI SC/ST MAHILA ABHIVRUDDHI KENDRA, BELAGAVI,BELAGAVI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BANGALORE

Appeals stands partly allowed for statistical purposes

ITA 290/PAN/2025[2022-23 to 2024-25]Status: DisposedITAT Panaji17 Dec 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

For Appellant: Mr Noel Gole [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 253(1)Section 80G

ASHAJYOTHI SC/ST MAHILA ABHIVRUDDHI KENDRA,BELGAUM vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, BENGALURU

Appeals stands partly allowed for statistical purposes

ITA 162/PAN/2025[AY 2022-23 to AY 2024-25]Status: DisposedITAT Panaji17 Dec 2025

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 162 & 290/Pan/2025

For Appellant: Mr Noel Gole [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 12ASection 12A(1)(ac)Section 253(1)Section 80G

SPORTSEED FOUNDATION,DELHI vs. ITO WARD 2(2), DELHI

In the result, appeals of assessee in ITA Nos

ITA 4849/DEL/2025[2024-25]Status: DisposedITAT Delhi10 Dec 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Dayainder Singh Sidhu, CIT- DR
Section 12ASection 80G(5)(iii)

SPORTSEED FOUNDATION,DELHI vs. ITO WARD EXEMPTION 2(2), DELHI

In the result, appeals of assessee in ITA Nos

ITA 4848/DEL/2025[2024-25]Status: DisposedITAT Delhi10 Dec 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Dayainder Singh Sidhu, CIT- DR
Section 12ASection 80G(5)(iii)

EWA EMPOWERED WOMENS ASSOCIATION,DELHI vs. WARD EXEMPT 1(1), DELHI

In the result, this appeal is allowed for statistical purposes

ITA 4434/DEL/2025[2023-24]Status: DisposedITAT Delhi10 Dec 2025AY 2023-24

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4434/Del/2025 िनधा"रणवष"/Assessment Year: 2023-24 बनाम Ewa Empowered Womens Association, Cit (Exemptions), 291, 1St Floor, Block S, Greater Kailash 1, Vs. Delhi. South Delhi, New Delhi. Pan No.Aafce6594H अपीलाथ" Appellant ""यथ"/Respondent

Section 12ASection 253(5)

SADVIPRA SAMAJ SEVA,NANGLOI, DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI, DELHI

In the result, appeal of the assessee in ITA No

ITA 3272/DEL/2025[Not Applicable]Status: DisposedITAT Delhi10 Dec 2025

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandrasadvipra Samaj Seva Vs. The C.I.T. Sadguru Dham Ashram [Exemption] H-243, Kunwar Singh Nagar Delhi Nilothe Mode, Nangloi Delhi

For Appellant: Ms. Sanju Kumari, AdvFor Respondent: Ms. Amisha S. Gupt, CIT-DR
Section 12A

KHAMBHAT TALUKA INDUSTRIAL ASSOCIATION,KHAMBHAT vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1844/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Nov 2025

Bench: The Charity Commissioner, Thereby The Delay In Fling The Above Appeals & Requested One More Opportunity Be Given To The Trust For Getting Registration U/S. 12Ab & U/S. 80G(V) Of The Act.

Section 12ASection 80G

JAN SANDESH,DELHI vs. CIT(EXEMPTION), DELHI

ITA 4033/DEL/2025[2025-26]Status: DisposedITAT Delhi20 Nov 2025AY 2025-26

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: NoneFor Respondent: Ms. Rajinder Kaur, CIT-DR
Section 80G

JAN SANDESH,DELHI vs. CIT(EXEMPTION), DELHI

ITA 4032/DEL/2025[2025-26]Status: DisposedITAT Delhi20 Nov 2025AY 2025-26

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: NoneFor Respondent: Ms. Rajinder Kaur, CIT-DR
Section 80G

KISHWARNA CHARITABLE TRUST,GREATER KAILASH PART I vs. CIT(EXEMPTION), SHRI PRAKASH DUBEY, CIVIC CENTRE, MINTO ROAD

In the result, both appeals of assessee in ITA No

ITA 4999/DEL/2025[2026-27]Status: DisposedITAT Delhi18 Nov 2025AY 2026-27

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Amish S. Gupt, CIT- DR
Section 12ASection 80GSection 80G(5)(ii)

OM PREM,DELHI vs. CIT (EXEMPTIONS), DELHI

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

ITA 2950/DEL/2025[2025-2026]Status: DisposedITAT Delhi12 Nov 2025AY 2025-2026

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2025-26 Assessment Year 2025-26 Om Prem, Vs. Cit (Exemption) C-107, Narwana Apartments, New Delhi Plot No. 89, Ip Extension, Delhi- 1100 92 Pan No. Aaato8732D (Appellant) (Respondent)

For Appellant: Shri Charitra Gupta, CAFor Respondent: Shri Dayainder
Section 12ASection 12A(1)(ac)Section 2ASection 80

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