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)

Bhairvi Social Foundation, New Delhi vs. CIT(Exemption), New Delhi

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

ITA 1495/DEL/2023[-]Status: DisposedITAT Delhi27 May 2024

Bench: Ms. Madhumita Roy & Sh. Avdhesh Kumar Mishra

For Appellant: Shri Tanpreet Kohli, C.AFor Respondent: Shri Binod Kumar, CIT-D.R
Section 12ASection 12A(1)(ac)

Shri Atma Vallabh Jain Federation of Educational Instituitions, Vijay Vallabh Samarak Jain vs. CIT Exemption Delhi, Delhi

The appeals of the assessee are allowed for statistical purposes

ITA 3368/DEL/2023[2023-24]Status: DisposedITAT Delhi17 May 2024AY 2023-24

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri M.K. Madan, Chartered AccountantFor Respondent: Shri Dharm Veer Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

Shri Atma Vallabh Jain Federation of Educational Instituitions, Jain Samarak Comlex Alipur vs. CIT Eemptions Delhi, Civic Centre Delhi

The appeals of the assessee are allowed for statistical purposes

ITA 3367/DEL/2023[2023-24]Status: DisposedITAT Delhi17 May 2024AY 2023-24

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri M.K. Madan, Chartered AccountantFor Respondent: Shri Dharm Veer Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

The Kisan Trust, New Delhi vs. CIT(Exemption), New Delhi

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

ITA 358/DEL/2024[-]Status: DisposedITAT Delhi15 May 2024

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareekthe Kisan Trust Vs. Commissioner Of Income Tax 406, Vithal Bhai Patel House (Exemption) Rafi Marg New Delhi New Delhi Tan/Pan: Aaatt0351K (Appellant) (Respondent)

For Respondent: Shri Sandeep Kumar Mishra, Sr.DR
Section 12ASection 12A(1)(ac)

Shakti Sewa Samiti Charitable Trust, Delhi vs. CIT Exemption, Delhi

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

ITA 3482/DEL/2023[2023-24]Status: DisposedITAT Delhi28 Feb 2024AY 2023-24

Bench: Shri Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Priyansh Jain, CAFor Respondent: Sh. Vivek Anand Ojha, CIT-DR
Section 12ASection 12A(1)(ac)

Vishwanathan Medical Foundation, Block L Hauz Khas Enclave vs. Commissioner of Income Tax (Exemptions), Civic Centre, Minto Road

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

ITA 3287/DEL/2023[NA]Status: DisposedITAT Delhi28 Feb 2024

Bench: Dr. B.R.R Kumar & Ms. Astha Chandraasstt. Year: Na Vishwanathan Medical Vs. Commissioner Of Foundation, Income Tax Block L, (Exemption), Hauz Khas Enclave, Civic Centre, New Delhi-110016. Minto Road, Pan Aabav2555R New Delhi. (Appellant) (Respondent)

For Appellant: Shri Prince Chugh,CAFor Respondent: Ms. Sapna Bhatia, CIT(DR)
Section 12ASection 12A(1)(ac)Section 2(15)

Shri Mahant Taponidhi Tatamgiri Maharaj Devastahan Trust, Satara vs. The Commissioner of Income Tax (Exemption), Pune

The appeal is ALLOWED FOR STATISTCIAL PURPOSE

ITA 768/PUN/2023[-]Status: DisposedITAT Pune28 Nov 2023

Bench: Shri Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 768/Pun/2023 Shri Mahant Taponidhi Tatamgiri Maharaj Devastahan Trust At Post-Nikbomwadi, Taluka-Phaltan, Satara-415523 Pan: Aavts0278F . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr V S Potdar [‘Ld. AR’]For Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 50(3)

Arya Samaj Safdarjung Enclave, New Delhi vs. CIT (Exemption), New Delhi

In the result, the Appeal of the assessee is partly allowed for

ITA 2810/DEL/2022[-]Status: DisposedITAT Delhi13 Jun 2023

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Sh
Section 12ASection 12A(1)Section 12A(1)(a)Section 12A(1)(ac)

Anti Hunger Squad Foundation, Kolkata vs. C.I.T., Exemption, Kolkata

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

ITA 94/KOL/2023[2022-2023]Status: DisposedITAT Kolkata28 Mar 2023AY 2022-2023

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 93 & 94/Kol/2023 Assessment Year: 2022-2023 Anti Hunger Squad Foundation,...............Appellant 6, Maulana Shawk T. Maulana, Shawkat Ali Street, Kolkata-700073 [Pan: Aahta9499G] -Vs.- Commissioner Of Income Tax, Exemption, Kolkata,................................................Respondent 10B, Middleton Road, Kolkata-700071 Appearances By: Shri Akkal Dudhwewala, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : March 27, 2023 Date Of Pronouncing The Order : March 28, 2023 O R D E R

Section 12ASection 250(6)Section 253(3)Section 253(5)Section 80G

Anti Hunger Squad Foundation, Kolkata vs. C.I.T., Exemption, Kolkata

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

ITA 93/KOL/2023[2022-2023]Status: DisposedITAT Kolkata28 Mar 2023AY 2022-2023

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 93 & 94/Kol/2023 Assessment Year: 2022-2023 Anti Hunger Squad Foundation,...............Appellant 6, Maulana Shawk T. Maulana, Shawkat Ali Street, Kolkata-700073 [Pan: Aahta9499G] -Vs.- Commissioner Of Income Tax, Exemption, Kolkata,................................................Respondent 10B, Middleton Road, Kolkata-700071 Appearances By: Shri Akkal Dudhwewala, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : March 27, 2023 Date Of Pronouncing The Order : March 28, 2023 O R D E R

Section 12ASection 250(6)Section 253(3)Section 253(5)Section 80G