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

Income-tax Act, 2025: ss.332–355

Section 12AB(1)(b)(ii)(B) 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)(ii)(B) is Info Parks Kerala v. Deputy Commissioner of Income-tax (329 ITR 404), cited in 8 of the 110 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)

Krish Foundation, New Delhi vs. CIT(Exemption), New Delhi

In the result, the appeals of the Appellantare partly allowed for

ITA 5437/DEL/2024[-]Status: DisposedITAT Delhi26 Nov 2025

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandraita No. 5438/Del/2024 Krish Foundation Vs Cit (Exemption) K-06, Type Iii, Mahanadi Civic Centre, Minto Road, Extension, Ignou, Maidan New Delhi Garhi, New Delhi-110068 Pan: Aadtk6984E Appellant Respondent Assessee By Sh. Vishal Chandra Gupta, Ca Revenue By Sh. Dayainder Singh Sidhu, Cit Dr Date Of Hearing 24/11/2025 Date Of Pronouncement 26/11/2025 Order

Section 12A

South East Migration Foundation, Delhi vs. Commissioner of Income Tax (Exemption), Delhi

In the result, the appeal of the Appellant is partly allowed for

ITA 2526/DEL/2025[2025-26]Status: DisposedITAT Delhi21 Nov 2025AY 2025-26

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalsouth East Migration V Commissioner Of Income Foundation, House No. 63, S Tax (Exemption) Block B-2, Ashok Vihar, Phase- Delhi 2, Delhi, North West 110052, Delhi Pan: Abbcs0836R Appellant Respondent Assessee By Sh. Amit Rai, Ca Revenue By Written Application On Behalf Of Cit, Dr Date Of Hearing 19/11/2025 Date Of Pronouncement 21/11/2025

Section 12ASection 80G

Swami Nitanand Mission Foundation, B.O. Goyla Khurd, South West Delhi vs. Commissioner of Income Tax(Exemption), Delhi, Civic Centre, Minto Road, New Delhi

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

ITA 2987/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Swami Nitanand Mission Foundation, B.O. Goyla Khurd, South West Delhi vs. Commissioner of Income Tax(Exemption), Delhi, Civic Centre, Minto Road, New Delhi

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

ITA 2986/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Shri Mohanlal Savaichand Surani Unwala Dasha Shrimali Jain Trust, Patan vs. CIT (Exemption), Ahmedabad

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

ITA 1739/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad17 Oct 2025

Bench: Ms. Suchitra Raghunath Kamble & Makarand V.Mahadeokarasstt.Year : - Shri Mohanlal Savalchand The Cit(Exemption) Surani Unwala Dasha Shrimali Vs. Ahmedabad. Jain Trust 20, New Market Yard Patan Pan : Aabts 3803 L (Applicant) (Responent) : Shri H.V. Doshi, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 15/10/2025 घोषणा क" तारीख /Date Of Pronouncement: 17/10/2025

For Respondent: Shri Rignesh Das, CIT-DR
Section 12A

Shri Visha Oshval Jain Kelavani Mandal, Anand vs. The CIT (Exemption), Ahmedabad

ITA 1733/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Oct 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarshri Visha Oshval The Cit(Exemption), Jain Kelavani Mandal, Ahmedabad Nr. Ib Patel Primary Vs (Respondent) School Nr. Uni Staff Quater, Nana Bazar Ta Anand Vv Nagar-388120 Pan: Aadts8549M (Appellant)

For Appellant: Shri H V Doshi, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 12A

Pathology Education Society, 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 3334/DEL/2025[23-24 TO 25-26]Status: DisposedITAT Delhi03 Oct 2025

Bench: Shri Sudhir Kumar & Shri Manish Agarwal & A.Yr. : ----- Pathology Education Vs. Cit (Exemption), Society, New Delhi 106A, 3Rd Floor, Gautam Nagar, New Delhi – 110 049 (Pan: Aalap0437A) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Pathology Education Society, Delhi vs. CIT(Exemptions), Delhi

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

ITA 3333/DEL/2025[23-24 TO 25-26]Status: DisposedITAT Delhi03 Oct 2025

Bench: Shri Sudhir Kumar & Shri Manish Agarwal & A.Yr. : ----- Pathology Education Vs. Cit (Exemption), Society, New Delhi 106A, 3Rd Floor, Gautam Nagar, New Delhi – 110 049 (Pan: Aalap0437A) (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

Naari Charitable Trust, Delhi vs. CIT Exemption, Delhi

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

ITA 3041/DEL/2025[-]Status: DisposedITAT Delhi19 Sept 2025

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar & Assessment Year: -- Naari Charitable Trust E- Vs. Cit (Exemptions) 261, Greater Kailash Part-2 Delhi New Delhi-110048 Pan No.Aactn7434M (Appellant) (Respondent)

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

Naari Charitable Trust, Delhi vs. CIT E, New Delhi

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

ITA 3040/DEL/2025[-]Status: DisposedITAT Delhi19 Sept 2025

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumar & Assessment Year: -- Naari Charitable Trust E- Vs. Cit (Exemptions) 261, Greater Kailash Part-2 Delhi New Delhi-110048 Pan No.Aactn7434M (Appellant) (Respondent)

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

Glory Revival Generation, New Delhi vs. Commissioner Income Tax - Exemption, New Delhi

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

ITA 477/DEL/2025[2025-26]Status: DisposedITAT Delhi02 Sept 2025AY 2025-26

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2025-26 Glory Revival Generation, Vs. Cit (Exemption) H.No. 202, 2Nd Floor, New Delhi Plot No. 50-C, Gali No. 5, Nanhey Park, Bindapur, Uttam Nagar, Delhi Pin: 1100 59 Pan No. Aadtg5715F (Appellant) (Respondent)

For Appellant: S/Shri Rajesh Mahna & VikramFor Respondent: Shri Kailash Dan Ratnoo, CIT (DR)
Section 12ASection 12A(1)(ac)

Uttar Pradesh Cricket Association, Kanpur vs. Commissioner of Income Tax (Exemption), Lucknow

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

ITA 229/LKW/2025[N.A.]Status: DisposedITAT Lucknow28 Aug 2025

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. N.A. Uttar Pradesh Cricket Association, Vs. The Cit (Exemption), E-23, Kamla Nagar Township, Lucknow Nazirabad, Kanpur-208005 Pan:Aaacu7822R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(Exemption), Under Section 12Ab(1)(B)(Ii)(B) Of The Income Tax Act, 1961, Rejecting The Application Moved For Registration Of The Said Society Under Section 12Ab(B) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under: - “01. Because The Cit (Exemptions) Has Erred On Facts & In Law In Rejecting The Application Moved For Registration Under Section 12A(B) Of The Income- Tax Act, 1961, Which Rejection Is Contrary To Facts, Bad In Law, The Registration As Claimed Be Granted. 02. Because The Cit(E) Has Erred On Facts & In Law In Holding That No Response Had Been Filed To His Letter Dated 11.07.2024 Which Is Incorrect, In As Much As, Response Was Filed On 26.07.2024 Vide Letter Dated 25.07.2024 As Such, Rejecting The Application Without Considering The Submission Is Erroneous, Misconceived, The Order Passed Be Set Aside & Registration Claimed Be Granted.

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 12ASection 12A(1)(ac)Section 154

Shree Chandrala Educational and Charitable Public Trust, Gulbarga vs. Commissioner of Income Tax(Exemptions), Bangalore

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

ITA 631/BANG/2025[2025-26]Status: DisposedITAT Bangalore28 Aug 2025AY 2025-26

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2025-26 Shree Chandala Educational & Charitable Vs. Cit (Exemption), Public Trust, Bangalore. Near St Thomas School Laxmi Kung Shahabad, Shahabad Kasaba B.O Shahabad (Rural), Gulbarga – 585 228, Karnataka. Pan : Abats 9132 J Appellant Respondent Assessee By : Shri. Chirag, Ca Revenue By : Shri. Kiran D, Cit(Dr)(Itat), Bangalore. Date Of Hearing : 11.08.2025 Date Of Pronouncement : 28.08.2025

For Appellant: Shri. Chirag, CAFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 12A

Oriental Ardaas Foundation, New Delhi vs. CIT(Exemption), New Delhi

The appeals of the assessee are allowed

ITA 5079/DEL/2024[-]Status: DisposedITAT Delhi20 Aug 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri KVSR Krishna, CAFor Respondent: Ms Amisha S. Gupt, CIT-DR
Section 12ASection 2(15)Section 80G

Oriental Ardaas Foundation, New Delhi vs. CIT(Exemption), New Delhi

The appeals of the assessee are allowed

ITA 5078/DEL/2024[-]Status: DisposedITAT Delhi20 Aug 2025

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri KVSR Krishna, CAFor Respondent: Ms Amisha S. Gupt, CIT-DR
Section 12ASection 2(15)Section 80G

Bethany Chapel, West Godavari Dist vs. Income Tax Officer (Exemption Ward), Rajahmundry

In the result, the appeal filed by the assessee trust is allowed for statistical purposes in terms of our aforesaid observations

ITA 319/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam08 Aug 2025

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S (Accountant Member)

Section 12ASection 12A(1)(ac)

Repakavari Choultry, Palakol vs. Income Tax Officer (Exemption Ward), Rajahmundry

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

ITA 318/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam08 Aug 2025

Bench: us by raising following grounds of appeal:

Section 12ASection 12A(1)(AC)

Healthy Lives Foundation, Delhi vs. ITO Ward-5(1)(3), Delhi

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

ITA 374/DEL/2025[-]Status: DisposedITAT Delhi31 Jul 2025

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : Nil ] M/S. Healthy Lives Foundation, Vs Cit(E), Lucknow Or 6 Mir Dara Road, Gandhi Ward-5(1)(3), Market, Daryaganj, Opp.Best Noida Bengali Sweet, Delhi-110002. Pan-Aadch7210F Appellant Respondent Appellant By Shri Shailender Bajaj, Ca Respondent By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 28.07.2025 Date Of Pronouncement 31.07.2025 Order

Section 12A

National Federation of Urban Cooperative Banks & Credit Societies Ltd, Delhi vs. CIT(Exemption), New Delhi

ITA 2985/DEL/2022[2022-23]Status: DisposedITAT Delhi31 Jul 2025AY 2022-23

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. Ravi Bhatia, CAFor Respondent: Ms.Amisha S. Gupt, CIT(DR)
Section 12Section 12ASection 12A(1)(ac)

Unique Boond Foundation, Jaipur vs. CIT Exemption, Lucknow

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

ITA 75/ALLD/2025[NA]Status: DisposedITAT Allahabad17 Jul 2025

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 12A(1)(ac)Section 253(3)Section 80GSection 80G(5)Section 80G(5)(i)