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)

Jai Maa Sheetala Charitable Trust, Mumbai vs. Commissioner of Income-Tax (Exemptions), Mumbai

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

ITA 4417/MUM/2026[2026-27]Status: DisposedITAT Mumbai25 Jun 2026AY 2026-27

Bench: Hon’Ble Shri Amit Shukla & Hon’Ble Shri Girish Agrawal

Section 12A

Indian Education Foundation, Meerut vs. CIT Exemption, Delhi

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

ITA 4862/DEL/2026[-]Status: DisposedITAT Delhi24 Jun 2026

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AACCI0362C

Section 12A

Saint James Church, New Delhi vs. CIT E, Delhi

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

ITA 3629/DEL/2026[-]Status: DisposedITAT Delhi24 Jun 2026

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaिनधा"रण वष"/Assessment Year: -) Saint James Church Cit E Lothian Road, Kashmere New Delhi- Vs. Gate New Delhi, New Delhi- 110006, Delhi अपीलाथ" Appellant ""थ" Respondent

For Appellant: AAATS1291D

Section 12A

B.R.S.K. International Public School Educational Society, Safidon vs. Exemptions Ward Rohtak

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

ITA 4116/DEL/2026[2027-28]Status: DisposedITAT Delhi23 Jun 2026AY 2027-28

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarita No. 4116/Del/2026, A.Y. 2027-28 B.R.S.K. International Vs. Exemptions, Public School Education Ward Rohtak Society, Safidon S.O. Jind (Rural) (79), Jind, 126112, Haryana, India Safidon, Haryana "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabab6547K Appellant .. Respondent Appellant By : Shri Ashok Goyal, Ca Respondent By : Shri Yashvendra Singh, Cit-Dr Date Of Hearing 23.06.2026 Date Of Pronouncement 23.06.2026

For Appellant: Shri Ashok Goyal, CAFor Respondent: Shri Yashvendra Singh, CIT-DR

Section 12ASection 80G

Akshaysewa Bahuuddeshiya Samajik Sanstha, Chandrapur vs. CIT Exemption, Pune

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

ITA 32/NAG/2026[--]Status: DisposedITAT Nagpur19 Jun 2026

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roy

For Appellant: Shri Sanjay Thakar, Adv. & ShriFor Respondent: Shri Pankaj Kumar, CIT DR

Section 36ASection 80G(5)

Akshaysewa Bahuuddeshiya Samajik Sanstha, Chandrapur vs. CIT Exemption, Pune

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

ITA 31/NAG/2026[--]Status: DisposedITAT Nagpur19 Jun 2026

Bench: Shri Anubhav Sharma & Shri Khettra Mohan Roy

For Appellant: Shri Sanjay Thakar, Adv. & ShriFor Respondent: Shri Pankaj Kumar, CIT DR

Section 36ASection 80G(5)

Shree Koteshwar Mahadev Public Trust, Surat vs. CIT(Exmp), Ahmedabad

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

ITA 699/SRT/2026[NA]Status: HeardITAT Surat12 Jun 2026

Bench: Shri T. R. Senthil Kumar & Shri Narendra Prsad Sinha

For Appellant: Shri P M Jagasheth, CAFor Respondent: Shri Mukesh Jain, CIT-DR

Section 12ASection 12A(1)(ac)

Ajvas Foundation, Surat vs. Income Tax Officer, Ward 1, Navsari

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

ITA 674/SRT/2026[2025-26]Status: HeardITAT Surat12 Jun 2026AY 2025-26

Bench: Shri T. R. Senthil Kumar & Shri Narendra Prsad Sinha

For Appellant: Shri Sapnesh Sheth, AdvocateFor Respondent: Shri Mukesh Jain, CIT-DR

Section 12ASection 12A(1)(ac)

Shree Bhakt Jalaram Mandir Trust, Na vs. Arivs.CIT(Exemption), Ahmedabad

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

ITA 600/SRT/2026[NA]Status: HeardITAT Surat12 Jun 2026

Bench: Shri T. R. Senthil Kumar & Shri Narendra Prsad Sinha

For Appellant: Shri Sujesh C. Suratwala, CAFor Respondent: Shri Mukesh Jain, CIT-DR

Section 115TSection 12A

Maharishi Dayanand Saraswati Gaushala, Haryana vs. Exemptions Ward, Rohtak, Haryana

In the result, these appeals are allowed for statistical purposes

ITA 1127/DEL/2026[2027-28]Status: DisposedITAT Delhi02 Jun 2026AY 2027-28

Bench: Shri Mahavir Singh & Shri Sanjay Awasthiassessment Year: 2027-28 Maharishi Dayanand Saraswati Vs. Cit (Exemtpions)-Chandigarh, Gaushala, Ward, Rohtak, Village Nathusari Kalan, Zila Parishad Building, Nathusari Kalan B.O. Sirsa, Exemptions Ward, Rohtak, Haryana 125055. Haryana 124001. Pan No. Aactm0629B Appellant Respondent & Assessment Year: 2027-28 Maharishi Dayanand Saraswati Vs. Cit (Exemtpions)-Chandigarh, Gaushala, Ward, Rohtak, Vpo Jamal, Jamal B.O., Zila Parishad Building, Jamal (36), Sirsa, Haryana, Exemptions Ward, Rohtak, Haryana 125110. Haryana 124001. Pan No. Aactm0989N Appellant Respondent Assessee By None Revenue By Shri Sharvan Kumar, Cit Dr Date Of Hearing: 02.06.2026 Pronouncement On 02.06.2026 O R D E R Per Sanjay Awasthi:

Section 12ASection 12A(1)(ac)

Maharishi Dayanand Saraswati Gaushala, Haryana vs. Exemptions Ward, Rohtak, Haryana

In the result, these appeals are allowed for statistical purposes

ITA 1126/DEL/2026[2027-28]Status: DisposedITAT Delhi02 Jun 2026AY 2027-28

Section 12ASection 12A(1)(ac)

Bapesara Mohalla Sipahi, Bhavnagar vs. CIT(Exemption), Ahmedabad

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

ITA 1348/AHD/2026[NA]Status: DisposedITAT Ahmedabad21 May 2026

Bench: Ms Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Years: Na

Section 12A

Shri Thaltej Sthanakwasi Jain Sangh, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 2700/AHD/2025[NA]Status: DisposedITAT Ahmedabad01 Apr 2026

Bench: Shri Sanjay Garg & Annapurna Guptaआयकर अपील सं /Ita No. 2700/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Shri Thaltej Sthanakwasi Jain The Cit (Exemption) बनाम/ Sangh Vejalpur V/S. 3, Sarveshwar Tower Nr. Sachin Tower Nr. Lavkush Tower Ahmedabad – 380 015 Thaltej Ahmedabad – 380 054 "थायी लेखा सं./Pan: Aaets 0913 L (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee By : Shri Jagrat Bishan Shah, Ar Revenue By : Shri Sher Singh, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 24/02/2026 घोषणा की तारीख /Date Of Pronouncement: 01/04/2026 आदेश/O R D E R Per Sanjay Garg:

For Appellant: Shri Jagrat Bishan Shah, ARFor Respondent: Shri Sher Singh, CIT-DR

Section 12A

Miftahul Uloom Educational & Social Welfare Society Salamatnagar, Salamatnagar, Kittur Guruwar Pete Kittur, Kittur vs. CIT(Exemptions) Bangalore, Bangalore

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

ITA 2516/BANG/2025[2025-26]Status: DisposedITAT Bangalore11 Mar 2026AY 2025-26

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2025-26

For Appellant: Shri Mohammed Rafiq Kuradgi, CAFor Respondent: Shri Muthu Shankar, CIT (DR)

Section 12A

Mission Table Tennis Development Trust, Kolkata vs. The Commissioner of Income Tax (Exmption), Kolkata

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

ITA 1992/KOL/2025[N.A.]Status: DisposedITAT Kolkata10 Mar 2026

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 12ASection 12A(1)(ac)

Vaidik Lok Kalyan Trust, Sonipat vs. CIT(Exemption), Chandigarh

Appeal is allowed for statistical purposes

ITA 5584/DEL/2025[2025-26]Status: DisposedITAT Delhi17 Feb 2026AY 2025-26

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandraita No. 5584/Del/2025 : Asstt. Year: 2025-26 Vaidik Lok Kalyan Trust, Vs Cit(Exemption), Housing Board Colony, Sonipat, Chandigarh-160017 Haryana-131001 (Appellant) (Respondent) Pan No. Aaetv0961D Assessee By : None Revenue By : Ms. Monika Singh, Cit-Dr Date Of Hearing: 17.02.2026 Date Of Pronouncement: 17.02.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2025-26 Arises Against The Cit(Exemptions), Chandigarh’S Din & Order No. Itba / Exm / F / Exm45 / 2025-26 / 10788363370(1) Dated 10.07.2025, In Proceedings U/S 12Ab(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Ms. Monika Singh, CIT-DR

Section 12A

Uttar Pradesh Mitra Mandal Trust, Delhi vs. CIT (Exemption), Delhi

Appeal is allowed for statistical purposes

ITA 964/DEL/2025[-]Status: DisposedITAT Delhi28 Jan 2026

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwaluttar Pradesh Mitra Mandal Trust, Vs Cit(Exemption), B-5/263, Sector-7, Rohini, Civic Centre, Delhi-110085 New Delhi (Appellant) (Respondent) Pan No. Aabtu1461C Assessee By : Sh. V. K. Sabharwal, Adv. & Sh. Ashok Babbar, Adv. Revenue By : Ms. Amish S. Gupt, Cit-Dr Date Of Hearing: 28.01.2026 Date Of Pronouncement: 28.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal Arises Against The Cit(Exemption), Delhi’S Din & Order No. Itba/Exm/F/Exm45/2024– 25/1071425041(1) Dated 20.12.2024, In Proceedings U/S 12Ab(1)(B)(Ii) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. V. K. Sabharwal, Adv. &For Respondent: Ms. Amish S. Gupt, CIT-DR

Section 12A

Saryan Vigyan Foundation, Kinnaur, Himachal Pradesh vs. Commissioner of Income Tax (Exemptions), Chandigarh, Income Tax (Exemptions)

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 1656/CHANDI/2025[2025-2026]Status: DisposedITAT Chandigarh19 Jan 2026AY 2025-2026

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1655 /Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (U/S 12 Ab(1)(B)(Ii)] Saryan Vigyabn Foundation, The Cit C/O Rarmeshwar, Mebar, बनाम (Exemption), Kinnaur, Chandigarh Vs. Reckong Peo, Kalpa (T), Himachal Pradesh 172107 "थायी लेखा सं./ Pan No: Abmcs5877P अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) आयकर अपील सं./ Ita Nos. 1656 /Chd/2025 "नधा"रण वष" / Assessment Year : 2025-26 (U/S 80 G] Saryan Vigyabn Foundation, The Cit C/O Rarmeshwar, Mebar, बनाम (Exemption), Kinnaur, Chandigarh Vs. Reckong Peo, Kalpa (T), Himachal Pradesh 172107 "थायी लेखा सं./ Pan No: Abmcs5877P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Ms. Amrita Chanchal, AdvocateFor Respondent: Smt Geetinder Mann, CIT DR

Section 10ASection 12Section 12ASection 12A(1)(ac)Section 8Section 80Section 80G

Saryan Vigyan Foundation, Kinnaur, Himachal Pradesh vs. Commissioner of Income Tax (Exemptions), Chandigarh, Income Tax (Exemptions)

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 1655/CHANDI/2025[2025-2026]Status: DisposedITAT Chandigarh19 Jan 2026AY 2025-2026

For Appellant: Ms. Amrita Chanchal, AdvocateFor Respondent: Smt Geetinder Mann, CIT DR

Section 10ASection 12Section 12ASection 12A(1)(ac)Section 8Section 80Section 80G

Bhagwan Education Society, Delhi vs. CIT Exemption, Delhi

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

ITA 5708/DEL/2025[-]Status: DisposedITAT Delhi24 Dec 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 12A