What is the leading case on Section 12AB(1)(b)(ii)(B) of the Income Tax Act?

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

Which cases are most cited on Section 12AB(1)(b)(ii)(B)?

Info Parks Kerala v. Deputy Commissioner of Income-tax (329 ITR 404) — 8 citing judgments; 555 (Surat- Trib.), (xi) CIT v. D. N. Memorial Trust (152 Taxmann.com 33) — 4 citing judgments; Andhra Pradesh State Seed Certification Agency v. The Chief Commissioner of Income Tax (356 ITR 360) — 4 citing judgments; CIT (Exemptions) v. Water Land Management Training and Research Institute (398 ITR 283) — 4 citing judgments; 199 (Guj.), (viii) Jito Bhavnagar Chapter Foundation v. CIT(E) (167 Taxmann.com 646) — 3 citing judgments.

How many judgments are there on Section 12AB(1)(b)(ii)(B)?

BharatTax indexes 110 ITAT, High Court and Supreme Court judgments that turn on Section 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961.

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

citing judgments

555 (Surat- Trib.), (xi) CIT v. D. N. Memorial Trust

152 Taxmann.com 33 · 2023 · Reported

citing judgments

Andhra Pradesh State Seed Certification Agency v. The Chief Commissioner of Income Tax

356 ITR 360 · 2013 · High Court

citing judgments

CIT (Exemptions) v. Water Land Management Training and Research Institute

398 ITR 283 · 2017 · High Court

citing judgments

199 (Guj.), (viii) Jito Bhavnagar Chapter Foundation v. CIT(E)

167 Taxmann.com 646 · 2024 · ITAT

citing judgments

CIT v. Gujarat Maritime Board

289 ITR 139 · 2007 · High Court

citing judgments

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

Shree Dandivalla Hanumanji Mandir Trust, Surat vs. CIT(Exemption), Ahmedabad

ITA 1361/SRT/2024[2024-25]Status: DisposedITAT Surat20 Feb 2025AY 2024-25

Section 254(1)

Shri Charotaaria Leova Patidar Seva Samaj, Surat vs. CIT(Exemption), Ahmedabad

ITA 1360/SRT/2024[2024-25]Status: DisposedITAT Surat20 Feb 2025AY 2024-25

Bench: Shri Pawan Singh & Bijayananda Prusethआ.अ.सं./Ita No.1359-1360/Srt/2024 Shri Charotaaria Leova Patidar Seva Samaj, Gangadhara, Taluka: Palsana, Surat-394 310 [Pan No: Aabts 2919 M] बनाम Vs Commissioner Of Income-Tax (Exemption) Ahmedabad अपीलार्थी/Appellant प्रत्यर्थी / Respondent आ.अ.सं./Ita No.1361-1362/Srt/2024 Shree Dandivalla Hanumanji Mandir Trust Opp. Krishna Petrol Pump, Khatodara, Udhna Road, Surat-395 002 [Pan No: Aabts 8826 M] बनाम Vs Commissioner Of Income-Tax (Exemption) Ahmedabad अपीलार्थी/Appellant प्रत्यर्थी / Respondent आ.अ.सं./Ita No.1374-1375/Srt/2024 Surat Performing Artists Association, 1/3472, Skyline, B/H Hindu Milan Mandir, Annie Besant Road, Gopipura, Surat-395 001 [Pan No: Aavts 5912 J] बनाम Vs Commissioner Of Income-Tax (Exemption) Ahmedabad अपीलार्थी/Appellant प्रत्यर्थी / Respondent आ.अ.सं./Ita No.1376-1377/Srt/2024 Satya Sodhak Sabha 3, Abhinav Park, Ghod Dod Road, Surat-395 007 [Pan No: Aabts 3211 J] बनाम Vs Commissioner Of Income-Tax (Exemption) Ahmedabad अपीलार्थी/Appellant प्रत्यर्थी / Respondent आ.अ.सं./Ita No.1182 To 1183/Srt/2024 (Physical Court Hearing) Olpad Taluka Azaddin Smarak C/O Mahadev Shastri Vidyalaya At & P.O. Karanj Road, Olpad, Surat-394 540 बनाम Vs Commissioner Of Income-Tax (Exemption) Ahmedabad [Pan No: Aaato 0302 R] अपीलार्थी/Appellant प्रत्यर्थी / Respondent

Section 254(1)

Krishna Nadini Gaudham Charitable Trust, Kota vs. ITO Ward 2(1), Kota

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

ITA 490/JPR/2024[NA]Status: DisposedITAT Jaipur17 Feb 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, CAFor Respondent: Smt. Roshanta Meena, CIT-DR

Section 12ASection 80GSection 80G(5)(iii)

Krishna Nandini Gaudham Charitable Trust, Kota vs. ITO Ward 2(1), Kota

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

ITA 489/JPR/2024[NA]Status: DisposedITAT Jaipur17 Feb 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, CAFor Respondent: Smt. Roshanta Meena, CIT-DR

Section 12ASection 80GSection 80G(5)(iii)

Krishna Nandini Gaudham Charitable Trust, Kota vs. ITO Ward 2(1), Kota

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

ITA 488/JPR/2024[NA]Status: DisposedITAT Jaipur17 Feb 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri R.S. Poonia, CAFor Respondent: Smt. Roshanta Meena, CIT-DR

Section 12ASection 80GSection 80G(5)(iii)

Kamdhenu Gram Sewa Samiti, Haryana vs. Commissioner of Income Tax (Exemption), Chandigarh

In the result, both the Assessee’s appeals are allowed for statistical purposes

ITA 3933/DEL/2024[NA]Status: DisposedITAT Delhi16 Dec 2024

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Baldev Raj, CA &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR

Section 12ASection 80G(5)Section 80G(5)(iii)Section 80G(5)(vi)

Kamdhenu Gram Sewa Samiti, Haryana vs. Commissioner of Income Tax (Exemption), Chandigarh

In the result, both the Assessee’s appeals are allowed for statistical purposes

ITA 3932/DEL/2024[NA]Status: DisposedITAT Delhi16 Dec 2024

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Us

For Appellant: Shri Baldev Raj, CA &For Respondent: Shri Dayainder Singh Sidhu, CIT-DR

Section 12ASection 80G(5)Section 80G(5)(iii)Section 80G(5)(vi)

Eck Welfare Trust, Ipia vs. CIT Exemption, Kailash Height

ITA 732/JPR/2024[N.A.]Status: DisposedITAT Jaipur10 Dec 2024

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vikash Rajvanshi, CAFor Respondent: Shri Arvind Kumar, CIT-DR

Section 12A

Global Care Foundation, Chandauli vs. CIT (Exemption), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2099/DEL/2024[-]Status: DisposedITAT Delhi11 Sept 2024

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Yudhisthir Mehtani, CAFor Respondent: Shri Choudhary, N.C. Roy, JCIT

Section 12ASection 80G(5)(ii)

Global Care Foundation, Chandauli vs. CIT (Exemption), New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2098/DEL/2024[-]Status: DisposedITAT Delhi11 Sept 2024

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Yudhisthir Mehtani, CAFor Respondent: Shri Choudhary, N.C. Roy, JCIT

Section 12ASection 80G(5)(ii)

Shrionkar Singh Memorial Trust, Delhi vs. CIT (Exemption), New Delhi

The appeal of the assessee is allowed for statistical purpose

ITA 1750/DEL/2024[NA]Status: DisposedITAT Delhi28 Aug 2024

Bench: 12/03/2024 Was Issued. The Appellant/Applicant Uploaded Certain Details & Documents On 12/03/2024. Reply Was Also Submitted By Appellant Vide Letter Dated 12/3/2024 & Requested To Submit The Documents & Clarifications.

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

Aacharya Shri Hira Laxmi Guru Jain Gaushala Sansthan, Ajmer vs. CIT(E), Jaipur

ITA 698/JPR/2024[NA]Status: DisposedITAT Jaipur14 Aug 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Arvind Kumar (CIT)

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

Aacharya Shri Hira Laxmi Guru Jain Gaushala Sansthan, Ajmer vs. CIT(E), Jaipur

ITA 697/JPR/2024[NA]Status: DisposedITAT Jaipur14 Aug 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Arvind Kumar (CIT)

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

Vidya Devi Charitable Trust, Delhi vs. Commissioner of Income Tax(Exemption), Delhi

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

ITA 1327/DEL/2024[NA]Status: DisposedITAT Delhi25 Jul 2024

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareekvidya Devi Charitable Trust Vs. Cit(E) 938/3 Nai Walan Near Kalkadas Delhi Chowk, Karol Bagh Delhi Tan/Pan: Aadtv5681K (Appellant) (Respondent) Applicant By: Shri Baldev Raj, Chartered Accountant Shri Manish Upneja, Chartered Accountant Respondent By: Ms. Sapna Bhatia, Cit-Dr Date Of Hearing: 08 07 2024 Date Of Pronouncement: 25 07 2024 O R D E R

For Respondent: Ms. Sapna Bhatia, CIT-DR

Section 12ASection 12A(1)(ac)

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

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

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

Shree Dandivalla Hanumanji Mandir Trust, Surat vs. CIT(Exemption), Ahmedabad

Shri Charotaaria Leova Patidar Seva Samaj, Surat vs. CIT(Exemption), Ahmedabad

Shri Charotaaria Leova Patidar Seva Samaj, Surat vs. CIT(Exemption), Ahmedabad

Shree Surat Jilla Leuva Patidar Samaj, Surat vs. CIT(Exemption), Ahmedabad

Shree Surat Jilla Leuva Patidar Samaj, Surat vs. CIT(Exemption), Ahmedabad

Shree Santoshi Mata Charitable Trust, Surat vs. CIT(Exemption), Ahmedabad

The Peoples Education Society, Surat vs. CIT(Exemption), Ahmedabad

The Peoples Education Society, Surat vs. CIT(Exemption), Ahmedabad

Krishna Nadini Gaudham Charitable Trust, Kota vs. ITO Ward 2(1), Kota

Krishna Nandini Gaudham Charitable Trust, Kota vs. ITO Ward 2(1), Kota

Krishna Nandini Gaudham Charitable Trust, Kota vs. ITO Ward 2(1), Kota

Kamdhenu Gram Sewa Samiti, Haryana vs. Commissioner of Income Tax (Exemption), Chandigarh

Kamdhenu Gram Sewa Samiti, Haryana vs. Commissioner of Income Tax (Exemption), Chandigarh

Eck Welfare Trust, Ipia vs. CIT Exemption, Kailash Height

Global Care Foundation, Chandauli vs. CIT (Exemption), New Delhi

Global Care Foundation, Chandauli vs. CIT (Exemption), New Delhi

Shrionkar Singh Memorial Trust, Delhi vs. CIT (Exemption), New Delhi

Aacharya Shri Hira Laxmi Guru Jain Gaushala Sansthan, Ajmer vs. CIT(E), Jaipur

Aacharya Shri Hira Laxmi Guru Jain Gaushala Sansthan, Ajmer vs. CIT(E), Jaipur

Vidya Devi Charitable Trust, Delhi vs. Commissioner of Income Tax(Exemption), Delhi