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

Income-tax Act, 2025: ss.332–355

Section 12AB(1)(b)(ii) 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.

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

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

Dr Hadgawar Smarak Society, Rohtak vs. CIT (Exemptions), Chandigarh

The appeals are allowed and the impugned orders are set aside

ITA 1572/DEL/2026[2025-26]Status: DisposedITAT Delhi07 Aug 2026AY 2025-26

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

For Appellant: AABAH4003J

Section 12ASection 80GSection 80G(5)(ii)Section 80G(5)(vi)

Dr Hadgawar Smarak Society, Rohtak vs. CIT (Exemptions), Chandigarh

The appeals are allowed and the impugned orders are set aside

ITA 1517/DEL/2026[2025-26]Status: DisposedITAT Delhi07 Aug 2026AY 2025-26

Bench: Shri Anubhav Sharma & Smt. Renu Jauhri

For Appellant: AABAH4003J

Section 12ASection 80GSection 80G(5)(ii)Section 80G(5)(vi)

Prabhat An Awakening, Faridabad vs. Ward Exemptions Faridabad, Faridabad

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

ITA 1752/DEL/2026[NA]Status: DisposedITAT Delhi05 Aug 2026

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: Na Prabhat An Awakening, Vs. Commissioner Of Income Tax Udayebhan Enclave, (Exemptions), Near Bhupani Mor, Ward Exemptions, Faridabad, Faridabad 121002, Haryana 121002. Haryana. Pan No. Aaetp7264M Appellant Respondent Assessee By Shri S.K. Jain, Adv. Revenue By Shri Ashok Gautam, Cit Dr Date Of Hearing: 07.07.2026 Pronouncement On 05.08.2026 O R D E R Per Sanjay Awasthi: 1. This Appeal Arises From Order Dated 31.10.2025, Passed U/S 12Ab(1)(B)(Ii) Of The Income Tax Act, 1961 (Hereinafter As “The Act”), By Ld. Cit(E)-Chandigarh. In This Case, The Ld. Cit(E) Has Passed An Ex Parte Order After The Assessee Could Not Avail Off The Opportunities Provided By Her Office.

Section 12A

Marco Foundation, New Delhi, New Delh vs. ITO, Ward Exemption 1(4), Delhi, New Delhi

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

ITA 1823/DEL/2026[2026-27]Status: DisposedITAT Delhi15 Jul 2026AY 2026-27

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: 2026-27 Marco Foundation, Vs. Income Tax Officer, A-83/4, Ground Floor, Income Tax Office, Naraina Industrial Estate, Ward Exemption 1(4), New Delhi, Delhi 110028. Civic Centre, Minto Road, Pan No.Aaftm6195D New Delhi, Delhi 110002. Appellant Respondent & Assessment Year: 2026-27 Marco Foundation, Vs. Income Tax Officer, A-83/4, Ground Floor, Income Tax Office, Naraina Industrial Estate, Ward Exemption 1(4), New Delhi, Delhi 110028. Civic Centre, Minto Road, Pan No.Aaftm6195D New Delhi, Delhi 110002. Appellant Respondent Assessee By Shri Ankur Gulati, Ar Revenue By Shri Jitender Singh, Cit Dr

Section 12A

Marco Foundation, New Delhi vs. ITO, Ward Exemption 1(4), Delhi, New Delhi

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

ITA 1822/DEL/2026[2026-27]Status: DisposedITAT Delhi15 Jul 2026AY 2026-27

Section 12A

Khalsa Rescue Foundation, Delhi vs. The Addl./Joint Commissioner of Income Tax, Circle Thirteen One, Delhi

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

ITA 909/DEL/2026[2025-26]Status: DisposedITAT Delhi08 Jul 2026AY 2025-26

Bench: Shri M Balaganesh & Shri Vimal Kumarita No. 909/Del/2026, A.Y. 2025-26 Khalsa Rescue Foundation Vs. The Addl./ Joint Wz 356, Plot No. 84, Commissioner Of Income 1St Floor, Gali No. 2 Tax Block-E, Siri Nagar, Shakur C.R.Building, Basti, I.P.Estate, Sri Nagar Colony New Delhi-110002 North West Delhi 110034, New Delhi New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaick3945R Appellant .. Respondent Appellant By : Ms. Aarzoo Aneja, Adv. Sh. Prabal Pratap Singh, Adv. Respondent By : Shri K. Hauthang Kilong, Cit-Dr Date Of Hearing 01.07.2026 Date Of Pronouncement 08.07.2026

For Appellant: Ms. Aarzoo Aneja, AdvFor Respondent: Shri K. Hauthang Kilong, CIT-DR

Section 12A

Uttara Khand Jansahayog Samity, Yamuna Vihar vs. Commissioner of Income Tax (Exemption), Delhi

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

ITA 8524/DEL/2025[2025-26]Status: DisposedITAT Delhi08 Jul 2026AY 2025-26

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AAAAU1671L

Section 12A

Layman Education Society, Delhi vs. CIT(E), Income Tax Department, Delhi

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

ITA 4028/DEL/2026[Not Applicable]Status: DisposedITAT Delhi30 Jun 2026

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarlayman Education Society Vs. Cit (Exemption), Gl-12, G.T.Kamal Road, Income Tax Department, Delhi Civic Centre, Minto Road, New Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaal2436L Appellant .. Respondent Appellant By : None Respondent By : Shri Yashvendra Singh, Cit-Dr Date Of Hearing 22.06.2026 Date Of Pronouncement 30.06.2026

For Appellant: NoneFor Respondent: Shri Yashvendra Singh, CIT-DR

Section 12A

Pranyas Development Foundation, Delhi vs. CIT ( Exemption), Delhi

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

ITA 3993/DEL/2026[not applicable]Status: DisposedITAT Delhi30 Jun 2026

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarpranyas Development Vs. Cit (Exemption), Foundation Civic Centre, Wz A-81, F/F. Delhi Krishna Park, Tilak Nagar, Delhi-110018 Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakcp0171E Appellant .. Respondent

For Appellant: Shri Saurabh Jain, CAFor Respondent: Shri Yashvendra Singh, CIT-DR

Section 12A