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)

Thane District Kabaddi Association, Thane vs. Commissioner of Income Tax Exemption, Pune

Appeal is allowed for statistical

ITA 1005/PUN/2024[Not Applicable]Status: DisposedITAT Pune11 Sept 2024

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)Section 80G

Late Shri Harishchandra Nathuji Kothmire Education Trust, Thane vs. CIT Exemption Pune, Pune

ITA 2867/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Aug 2024AY 2022-23

Bench: Shri Amarjit Singh, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

For Appellant: NoneFor Respondent: Shri Solgy Jose T. Kottaram, CIT, DR
Section 12ASection 12A(1)(ac)Section 36A

Late Shri Harishchandra Nathuji Kothmire Education Trust, Thane vs. CIT Exemption Pune, Pune

In the result, appeal vide ITA No

ITA 2866/MUM/2024[2022-23]Status: DisposedITAT Mumbai28 Aug 2024AY 2022-23

Bench: Shri Amarjit Singh, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: NoneFor Respondent: Shri Solgy Jose T. Kottaram, CIT, DR
Section 12Section 12ASection 12A(1)(ac)Section 36A

Lokmangal Development Foundation, Solapur vs. CIT Exemption Pune, Pune

Appeal is allowed for statistical purposes in above terms

ITA 1227/PUN/2023[NA]Status: DisposedITAT Pune12 Mar 2024

Bench: Shri Satbeer Singh Godara & Shri G D Padmahshali

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Keyur Patel, CIT-DR
Section 12A

Maharaja Agrasain Aggarwal Ashram Trust (Haridwar), New Delhi vs. CIT(Exemptions), New Delhi

In the result, the appeal of the assessee is dismissed in limine

ITA 1890/DEL/2023[-]Status: HeardITAT Delhi05 Mar 2024

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: NoneFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT-DR
Section 12A

Freed, New Delhi vs. CIT (Exemption), New Delhi

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

ITA 1621/DEL/2023[-]Status: DisposedITAT Delhi16 Feb 2024

Bench: Shri Amit Shukla & Shri M. Balaganesh

For Appellant: Shri Bipul Matta, CAFor Respondent: Shri T. James Singson, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(vi)

Freed, New Delhi vs. CIT (Exemption), New Delhi

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

ITA 1620/DEL/2023[-]Status: DisposedITAT Delhi16 Feb 2024

Bench: Shri Amit Shukla & Shri M. Balaganesh

For Appellant: Shri Bipul Matta, CAFor Respondent: Shri T. James Singson, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(vi)

Sundar Sankar Va Swadhya Mandal, Nashik vs. CIT Exemption, Pune

The appeal is ALLOWED FOR STATISTCIAL PURPOSE

ITA 1439/PUN/2023[--]Status: DisposedITAT Pune17 Jan 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1439/Pun/2023 Sundar Sankar Va Swadhya Mandal, 22, Lokmanya Nagar, Gangapur Road, Nashik- 422002. Pan: Aaets1478G . . . . . . . अपीलार्थी / Appellant

For Appellant: Mrs. Deepa Khare [‘Ld. AR’]For Respondent: Mr Ajay Kumar Kesari [‘Ld. DR’]
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Swa. Ma. Aam. Shivajirao Bapu Nagawade Medical Foundation, Ahmednagar vs. The Commissioner of Income Tax (Exemption), Pune

The appeal is ALLOWED FOR STATISTCIAL PURPOSE

ITA 1166/PUN/2023[-]Status: DisposedITAT Pune29 Nov 2023

Bench: Shri Partha Sarathi Choudhury & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 1166/Pun/2023 Swa. Ma. Aam. Shivajirao Bapu Nagawade Medical Foundation Shrigonda A/P-Shrigonda, Shrigonda, Ahmednagar-413726 Pan: Aayts7472G . . . . . . . अपीलार्थी / Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Ajaykumar Kesari [‘Ld. DR’]
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 80G

Shree Rushabh Ajit Jain Medical and Charibale Trust, Thane vs. Commissioner of Income Tax (Exemption), Pune

The appeal is allowed for statistical purpose in above terms

ITA 786/PUN/2023[-]Status: DisposedITAT Pune26 Oct 2023

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 786/Pun/2023 Shree Rushabh Ajit Jain Medical & Charitable Trust C/O Shree Kutchi Visa Oswal Deravasi Jain Sangh, Ram Maruti Road, Naupada, Thane(West) – 400602 Pan:Abcts4506L . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr. Rohan Dedia (Virtual)For Respondent: Mr Ajay Kumar Kesari
Section 12ASection 12A(1)(ac)