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

The decision most relied on for Section 12AB(1)(b)(ii)(B) is Info Parks Kerala v. Deputy Commissioner of Income-tax (329 ITR 404), cited in 8 of the 102 judgments on BharatTax that turn on this section.

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

Info Parks Kerala v. Deputy Commissioner of Income-tax
329 ITR 404 · 2010 · High Court
8
citing judgments
555 (Surat- Trib.), (xi) CIT v. D. N. Memorial Trust
152 Taxmann.com 33 · 2023 · Reported
4
citing judgments
Andhra Pradesh State Seed Certification Agency v. The Chief Commissioner of Income Tax
356 ITR 360 · 2013 · High Court
4
citing judgments
CIT (Exemptions) v. Water Land Management Training and Research Institute
398 ITR 283 · 2017 · High Court
4
citing judgments
199 (Guj.), (viii) Jito Bhavnagar Chapter Foundation v. CIT(E)
167 Taxmann.com 646 · 2024 · ITAT
3
citing judgments
CIT v. Gujarat Maritime Board
289 ITR 139 · 2007 · High Court
3
citing judgments

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

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8730/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

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

NAYA SAVERA SAMAJIK SANSTHA,DELHI vs. WARD EXEMP 2(4), DELHI, NEW DELHI

The appeals of the assessee are allowed for statistical purposes

ITA 8729/DEL/2025[2026-27]Status: DisposedITAT Delhi09 Apr 2026AY 2026-27

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member

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

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)

CHIMANLAL MODI CHARITABLE TRUST,MEHSANA vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the assessee in ITA No

ITA 2521/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

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

SHREE KULDEVI BAHUDHA MATAJI DE vs. THAN TRUST,PATANVS.THE CIT(EXEMPTION), AHMEDABAD

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

ITA 298/AHD/2025[NA]Status: DisposedITAT Ahmedabad25 Feb 2026

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaassessment Year: N.A.

For Appellant: Shri Kunal Shangvi, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 10Section 119Section 12ASection 12A(1)(ac)Section 35Section 80G

SHRI SWAMINARAYAN SIDDHANT SAJIVAN MANDAL GAVADA,VIJAPUR vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 2508/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad19 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri H V Doshi, ARFor Respondent: Shri R P Rastogi, CIT. DR
Section 12A

MULIYA GOU VIHARA PRATHISHTANA ,DAKSHINA KANNADA vs. CIT(EXEMPTIONS), BANGALORE

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

ITA 213/BANG/2025[NA]Status: DisposedITAT Bangalore11 Feb 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : Na

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Muthu Shankar, CIT-DR
Section 12ASection 80G

GLOBAL COUNCIL OF ZOROASTRIANS TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

ITA 4928/MUM/2025[N.A.]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Shri Saktijit Dey & Shri Jagadish

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)

RAM MANOHAR EDUCATIONAL AND SAMUDAI BAL VIKAS SOCIETY,DELHI vs. CIT(EXEMPTION), DELHI, DELHI

ITA 4249/DEL/2025[NA]Status: DisposedITAT Delhi06 Feb 2026

Bench: Satbeer Singh Godara & Shri S. Rifaur Rahmanram Manohar Educational & Vs. Cit(Exemption) Samudai Bal Vikas Societ , Delhi. Basti Vikas Kendra (Mcd), B.I.W. Colony, Ntpc, Gate No.1, Badarpur Delhi 110044 (Pan: Aaaar 7585 E)

For Appellant: NoneFor Respondent: Sh. Jitender Singh, CIT DR

RIT INCUBATOR FOUNDATION,UTTARAKHAND vs. CIT EXEMPTION, LUCKNOW

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

ITA 420/LKW/2024[2024-2025]Status: HeardITAT Lucknow05 Feb 2026AY 2024-2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 12ASection 8Section 80G(5)

PRERANA FOUNDATION,GANDHINAGAR vs. CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 1914/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad04 Feb 2026

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri Hasmukh V Doshi, ARFor Respondent: Shri Rignesh Das, CIT. DR
Section 12ASection 12A(1)(ac)

CHANDER BHAN MEMORIAL CHARITABLE TRUST,HARYANA vs. CIT(E), CHANDIGARH

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner

ITA 6430/DEL/2025[2025-26]Status: HeardITAT Delhi29 Jan 2026AY 2025-26

Bench: Shri Sudhir Kumar & Smt. Renu Jauhri & A.Yr. : 2025-26 Chander Bhan Memorial Vs. Commisisoner Of Income Charitable Trust, Tax (Exemption), Delhi Vpo Chhudani, Teh, Civic Centre, Minto Road, Bahadurgarh, Jhajjar, New Delhi – 110 002 Haryana (Pan: Aactc5974D)

For Appellant: Sh. Abhishek Singla, CAFor Respondent: Sh. Kailash Dan Ratnoo, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

CHANDER BHAN MEMORIAL CHARITABLE TRUST,JHAJJAR vs. CIT EXEMPTION, CHANDIGARH

In the result, both the appeals filed by the assessee stand allowed for

ITA 6429/DEL/2025[2025-26]Status: HeardITAT Delhi29 Jan 2026AY 2025-26

Bench: Shri Sudhir Kumar & Smt. Renu Jauhri

For Appellant: Sh. Abhishek Singla, CAFor Respondent: Sh. Kailash Dan Ratnoo, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

SHREE KRISHNA SANSTHAN,DELHI vs. CIT(EXEMPTION), DELHI

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner

ITA 6411/DEL/2025[2025-26]Status: DisposedITAT Delhi29 Jan 2026AY 2025-26

Bench: Shri Sudhir Kumar & Smt. Renu Jauhri & A.Yr. : 2025-26 Shree Krishna Sansthan, Vs. Commisisoner Of Income Paragya Marg, Tax (Exemption), Delhi D-Block, Saket, Civic Centre, Minto Road, New Delhi – 110 017 New Delhi – 110 002 (Pan: Aamts6616G) (Appellant) (Respondent)

For Appellant: Sh. Kailash Khemani, CAFor Respondent: Sh. Jitender Singh, CIT(DR)
Section 12ASection 12A(1)(ac)Section 12a(1)(ac)Section 80GSection 80G(5)

SHREE KRISHNA SANSTHAN,NEW DELHI vs. CIT(EXEMPTION), NEW DELHI

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner

ITA 6410/DEL/2025[2025-26]Status: DisposedITAT Delhi29 Jan 2026AY 2025-26

Bench: Shri Sudhir Kumar & Smt. Renu Jauhri & A.Yr. : 2025-26 Shree Krishna Sansthan, Vs. Commisisoner Of Income Paragya Marg, Tax (Exemption), Delhi D-Block, Saket, Civic Centre, Minto Road, New Delhi – 110 017 New Delhi – 110 002 (Pan: Aamts6616G) (Appellant) (Respondent)

For Appellant: Sh. Kailash Khemani, CAFor Respondent: Sh. Jitender Singh, CIT(DR)
Section 12ASection 12A(1)(ac)Section 12a(1)(ac)Section 80GSection 80G(5)

KARTAVYAM,DELHI vs. CIT(EXEMPTION), CIVIC CENTRE NEW DELHI

In the result, both the appeals filed by the assessee stand allowed for

ITA 6399/DEL/2025[2026-27]Status: DisposedITAT Delhi28 Jan 2026AY 2026-27

Bench: Shri Sudhir Kumar & Smt. Renu Jauhri & A.Yr. : 2026-27 Kartavyam, Vs. Commisisoner Of Income 52, Kripal Apartment I.P. Tax (Exemption), Delhi Extension, Patparganj, Civic Centre, Minto Road, Delhi – 110 092 New Delhi – 110 002 (Pan: Aactk6151A) (Appellant) (Respondent)

For Appellant: Sh. Dipak Mandal, CAFor Respondent: Sh. Jitender Singh, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

ACT OF RANDOM KINDNESS,BANGALORE vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), BANGALORE

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

ITA 1522/BANG/2025[2024-2025]Status: DisposedITAT Bangalore27 Jan 2026AY 2024-2025

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2024-25

For Appellant: Ms. Mamatha Esteves, AR
Section 12Section 12A

MADIVAL COMMUNITY FOUNDATION ,BANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, BANGALORE

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

ITA 1778/BANG/2025[NA]Status: DisposedITAT Bangalore07 Jan 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : Na

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 12A

SHRI DIGAMBER JAIN REWATAT SIDHYODAY SIDDH KSHETRA TRUST,NEMAWAR DISTRICT DEWAS vs. CIT EXEMPTION BHOPAL, AAYAKAR BHAWAN, AREAR HIILS BHOPAL

The appeal of the assessee is allowed for statistical purposes

ITA 393/IND/2025[2022-23]Status: DisposedITAT Indore23 Dec 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Anup Singh, CIT-DR
Section 12A

SNEHA SINCHANA TRUST,BENGALURU vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS), BENGALURU

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

ITA 1511/BANG/2025[2025-26]Status: DisposedITAT Bangalore19 Dec 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.

For Appellant: Ms. Sakshi Deshpande, CAFor Respondent: Shri Muthu Shankar, CIT-DR
Section 12ASection 80G

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