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

Income-tax Act, 2025: ss.332–355

Section 12AB(1)(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) is Yug Chetna Parmarth Trust v. CIT (44 Taxmann.com 446), cited in 14 of the 167 judgments on BharatTax that turn on this section.

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

Yug Chetna Parmarth Trust v. CIT
44 Taxmann.com 446 · 2014 · Reported
14
citing judgments

An institution is disentitled from approval under section 80G(5) if its trust deed contains even a single religious object, as it is not established wholly for charitable purposes. This applies even if the trust also has charitable objects or if section 80G(5B) is considered.

Shikshan Prasarak Mandal v. ACIT
166 Taxmann.com 525 · 2024 · Reported
5
citing judgments
ACIT v. Teleperformance Global Service\nPvt. Ltd.
170 Taxmann.com 81 · 2025 · Reported
5
citing judgments
India Brand Equity Foundation v. Assistant Commissioner of Income Tax (E) 1. Trust Ward II. New Delhi
23 Taxmann.com 323 · 2012 · High Court
5
citing judgments
Income Tax Officer (Exemption) v. JN Tata Endowment for the Higher Education of Indians
165 Taxmann.com 758 · 2024 · Reported
5
citing judgments

Judgments on Section 12AB(1)(b)

Smt Ramanandi Anangpuria Charitable Trust, C/O Akul Agarwal and Associates vs. CIT (Exemptions), Chandigarh

The appeal stand allowed for statistical purposes

ITA 664/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh18 Aug 2026AY 2025-26
For Appellant: Sh. Akul Agarwal (CA) (Virtual) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) - Ld. DR
Section 12ASection 80G(5)Section 80G(5)(ii)

Smt Ramanandi Anangpuria Charitable Trust, C/O Akul Agarwal and Associates vs. CIT (Exemptions), Chandigarh

The appeal stand allowed for statistical purposes

ITA 663/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh18 Aug 2026AY 2025-26
For Appellant: Sh. Akul Agarwal (CA) (Virtual) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) - Ld. DR
Section 12ASection 80G(5)Section 80G(5)(ii)

Bikaner Pushkarna Samaj Kalyan Trust, Bikaner vs. CIT Exemption, Jaipur

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

ITA 683/JODH/2024[2024-2025]Status: DisposedITAT Jodhpur14 Aug 2026AY 2024-2025

Bench: Shri Amit Shukla, Hon’Ble & Shri Girish Agrawal, Hon’Blebikaner Pushkarna Samaj Cit, Exemption Kalyan Trust Jaipur Surano Ka Mohalla, Bikaner- 334001 Pan No. Aabtb 9875 H Assessee By Amit Kothari, Ca (Physical) Revenue By O. P. Meena, Cit-Dr (Physical) Date Of Hearing 14 / 08 / 2026. Date Of Pronouncement 14 / 08 / 2026. Order Per Bench: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 27.12.2023 Passed By The Ld. Commissioner Of Income Tax (Exemption), Rejecting The Assessee’S Application Seeking Approval Under Section 80G(5) Of The Income-Tax Act, 1961. 2. The Assessee, Bikaner Pushkarna Samaj Kalyan Trust, Had Sought Approval Under Section 80G(5), Which Was Declined By The Ld. Cit(E), Inter Alia, On The Ground That The Objects & Activities Of The Trust Were Confined To The Benefit Of A Particular Community, Namely, Pushkarna Samaj. The Ld. Cit(E) Further

Section 12ASection 13(1)(b)Section 80G(5)

Shree Shyam Satsang Samiti, Goregaon vs. CIT (Exemptions), Mumbai

In the result, the assessee’s appeal is dismissed

ITA 5160/MUM/2026[2025-26]Status: DisposedITAT Mumbai13 Aug 2026AY 2025-26

Bench: Shri Narender Kumar Choudhry & Shri Rakesh Kumar Lodhaassessment Year: 2025-2026 Shree Shyam Satsang Cit (Exemptions) Mumbai 601, 6Th Floor, Cumballa Hill L-22 Gokuldham Shopping, Gokuldham Goregoan Vs. Mtnl Te Building, Peddar Mumbai - 400063 Road, Cumballa Hill, Maharashtra Mumbai, Maharashtra - 400026 Pan- Aacts 7010 E (Appellant) (Respondent) Assessee Represented By :Ms. Anjali, Advocate Revenue Represented By :Shri Basavaraj Hiremath, Ld. Cit (D.R.)

Section 12A

Salem Sangeetha Vidwath Sabha, Salem vs. CIT ( Exemption), Chennai

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 2080/CHNY/2026[NA]Status: DisposedITAT Chennai11 Aug 2026

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sिनधा"रण वष"/Assessment Year: ..Na.. Salem Sangeetha Vidwath Cit ( Exemptions), Sabha, Chennai. No 25 Lic Colony, Omalur Vs. Main Road, Salem-636004, Tamil Nadu अपीलाथ" Appellant ""थ" Respondent Permanent Account Number Of Assessee: Aahts6953M

For Appellant: AAHTS6953M
Section 12A

Logos Faith Foundation, Ambala vs. Commissioner of Income Tax Exemptions, Chandigarh

The appeal stand allowed for statistical purposes

ITA 1275/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh10 Aug 2026AY 2026-2027

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकरअपीलसं. / Ita No.1274/Chandi/2026 & 2. आयकरअपीलसं. / Ita No.1275/Chandi/2026 Logos Faith Foundation Cit (Exemptions) बनाम/ 1A Partap Nagar, Police Station Road Room No.1, 5Th Floor, C R Building Ambala, Haryana – 133001 Himalaya Marg, Sector – 17E Vs. Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaal-2053-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 10-08-2026 :

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 12ASection 80G(5)Section 80G(5)(ii)

Logos Faith Foundation, Ambala vs. Commissioner of Income Tax Exemptions, Chandigarh

The appeal stand allowed for statistical purposes

ITA 1274/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh10 Aug 2026AY 2026-2027

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकरअपीलसं. / Ita No.1274/Chandi/2026 & 2. आयकरअपीलसं. / Ita No.1275/Chandi/2026 Logos Faith Foundation Cit (Exemptions) बनाम/ 1A Partap Nagar, Police Station Road Room No.1, 5Th Floor, C R Building Ambala, Haryana – 133001 Himalaya Marg, Sector – 17E Vs. Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaal-2053-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 10-08-2026 :

For Appellant: Sh. Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 12ASection 80G(5)Section 80G(5)(ii)

International Sahaja Public School Society, Sahu Kangra, Himachal Pradesh vs. Exemptions Ward Solan, Himachal Pradesh

In the result, both the appeals of the assessee are allowed for statistical purposes in the terms indicated above

ITA 1041/CHANDI/2026[2027-2028]Status: DisposedITAT Chandigarh10 Aug 2026AY 2027-2028

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकरअपीलसं. / Ita No.1040/Chandi/2026 & 2. आयकरअपीलसं. / Ita No.1041/Chandi/2026 International Sahaja Public School Society Cit (Exemptions) बनाम/ Village Naddi, Talnoo, Dal Lake, Sahu, Sector 17 Vs. Kangra, Himachal Pradesh – 176216 Chandigarh - 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaati-0596-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Manas Shankar Ray &Sh. Yashendra Singhwal (Advocates) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 10-08-2026 : आदेश / O R D E R Per Bench 1. Aggrieved By Rejection Of An Application As Filed By The Assessee Seeking Registration U/S 12Ab(1)(B) & Consequential Rejection Of Application Seeking Registration U/S 80G(5) Vide Impugned Orders Dated 28.02.2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us.

For Appellant: Sh. Manas Shankar Ray &Sh. YashendraFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 12ASection 2(15)Section 80G(5)

International Sahaja Public School Society, Sahu Kangra, Himachal Pradesh vs. Exemptions Ward Solan, Himachal Pradesh

In the result, both the appeals of the assessee are allowed for statistical purposes in the terms indicated above

ITA 1040/CHANDI/2026[2027-2028]Status: DisposedITAT Chandigarh10 Aug 2026AY 2027-2028

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकरअपीलसं. / Ita No.1040/Chandi/2026 & 2. आयकरअपीलसं. / Ita No.1041/Chandi/2026 International Sahaja Public School Society Cit (Exemptions) बनाम/ Village Naddi, Talnoo, Dal Lake, Sahu, Sector 17 Vs. Kangra, Himachal Pradesh – 176216 Chandigarh - 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaati-0596-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Manas Shankar Ray &Sh. Yashendra Singhwal (Advocates) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 10-08-2026 : आदेश / O R D E R Per Bench 1. Aggrieved By Rejection Of An Application As Filed By The Assessee Seeking Registration U/S 12Ab(1)(B) & Consequential Rejection Of Application Seeking Registration U/S 80G(5) Vide Impugned Orders Dated 28.02.2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeals Before Us.

For Appellant: Sh. Manas Shankar Ray &Sh. YashendraFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 12ASection 2(15)Section 80G(5)

Innovative Social Impact Foundation, Chennai vs. CIT Exemptions, Chennai

ITA 2402/CHNY/2026[-]Status: DisposedITAT Chennai07 Aug 2026

Bench: Shri George George K & Ms. Padmavathy.S

For Appellant: AABCI4110P
Section 12ASection 12A(1)(ac)Section 25Section 45Section 80G(5)(ii)

Innovative Microfinance for Poverty Alleviation and Community Transformation (Presently Known As Innovative Social Impact Foundation), Chennai vs. CIT, Exemptions, Chennai

ITA 2401/CHNY/2026[-]Status: DisposedITAT Chennai07 Aug 2026

Bench: Shri George George K & Ms. Padmavathy.S

For Appellant: AABCI4110P
Section 12ASection 12A(1)(ac)Section 25Section 45Section 80G(5)(ii)

Guru Gaddi Baba Prabhu Dyal Charitable Trust, Chandigarh vs. Commissioner of Income Tax (Appeals), Chandigarh

The appeal stand allowed for statistical purposes

ITA 590/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh06 Aug 2026AY 2026-27

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं. / Ita No.590/Chandi/2026 Guru Gaddi Baba Prabhu Dyal Cit (Exemptions) बनाम/ Charitable Trust C. R. Building, Himalaya Marg Sco 80-81, 3Rd Floor, Sector 17-C Sector – 17E, Chandigarh – 160017 Vs. Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aadtg-2072-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. T.N. Singla (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) - Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 05-08-2026 घोषणाकीतारीख /Date Of Pronouncement 06-08-2026 : आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Rejection Of An Application As Filed By The Assessee Seeking Approval U/S 80G(5)(Ii) Vide Impugned Order Dated 06.03.2026 Of Ld. Commissioner Of Income Tax (Exemption), Chandigarh, [Cit(E)], The Assessee Is In Further Appeal Before Us. 2. During Hearing, It Transpires That The Issue Of Registration U/S 12Ab(1)(B) Has Already Been Set Aside By Tribunal To The File Of Ld. Cit(E) In Ita No. 589/Chd/2026 Order Dated 03.06.2026. The Tribunal Set Aside The Order On The Ground That The Assessee Was Accorded

For Appellant: Sh. T.N. Singla (CA) – Ld. ARFor Respondent: Smt. Jaishree Sharma (CIT) - Ld. DR
Section 12ASection 80G(5)Section 80G(5)(ii)

The Kusum Bhatia Foundation, Chandigarh vs. The Honble Commissioner of Income Tax (Exemptions), Chandigarh

The appeal stand allowed for statistical purposes

ITA 1145/CHANDI/2026[2026-27]Status: DisposedITAT Chandigarh03 Aug 2026AY 2026-27

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1145/Chandi/2026 The Kusum Bhatia Foundation Cit (Exemption) 1536, Sector – 34-D बनाम/ Vs. Sector – 17 Chandigarh – 160022 Chandigarh – 160017 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtt-9499-D (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Ms. Ramneek Kaur (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Pr. Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 27-07-2026 घोषणाकीतारीख /Date Of Pronouncement 03-08-2026 :

For Appellant: Ms. Ramneek Kaur (CA) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) (Virtual) – Ld. DR
Section 12A

Shree Gokulendra Educational Trust Regd, Faridabad vs. DCIT E, Chandigarh

In the result, the appeal filed by the assessee is allowed

ITA 3778/DEL/2026[-]Status: DisposedITAT Delhi31 Jul 2026

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

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

Sri Digambar Jain Sammedachal Vikas Committee, Indore vs. CIT Exemption Bhopal, Bhopal

ITA 461/IND/2025[Not Applicable]Status: DisposedITAT Indore30 Jul 2026

Bench: Shri Dr. Arjun Lal Saini & Shri Paresh M Joshisri Digambar Jain Cit Exemption बनाम/ Sammedachal Vikas Bhopal Vs. Committee, Madhumilan Industries Ltd. 5, South Tukoganj, Oppo. Madhumila Theatre Indore, Indore (Pan: Aakts4823P) (Appellant) (Respondent) Assessee By Sh. Subhash Chand Jain, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 10.06.2026 Date Of Pronouncement 30.06.2026 आदेश / O R D E R

Section 12ASection 253Section 80GSection 80G(5)(ii)

B.R.T Tiger Conservation Foundation, Chamarajanagara vs. Commissioner of Income-Tax (Exemptions), Bengaluru

In the result, the appeal by the assessee, being ITA No

ITA 1876/BANG/2026[2027-28]Status: DisposedITAT Bangalore24 Jul 2026AY 2027-28

Bench: Shri Waseem Ahmed & Shri Sandeep Singh Karhail

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

B.R.T Tiger Conservation Foundation, Chamarajanaraga vs. Commissioner of Income-Tax (Exemptions), Bengaluru

In the result, the appeal by the assessee, being ITA No

ITA 1875/BANG/2026[2027-28]Status: DisposedITAT Bangalore24 Jul 2026AY 2027-28

Bench: Shri Waseem Ahmed & Shri Sandeep Singh Karhail

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

The Captain Todar Singh Memorial Charitable Society, C/O Akul Agarwal and Associates vs. CIT (Exemptions), Chandigarh

The appeal stand allowed

ITA 665/CHANDI/2026[2025-26]Status: DisposedITAT Chandigarh20 Jul 2026AY 2025-26

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.665/Chandi/2026 The Captain Todar Singh Memorial Cit (Exemptions) Charitable Society Room 1, 5Th Floor, Cr Building बनाम/ Vs. Plot No. D2/20, Sector-10 Sector – 17E, Chandigarh Dlf, Faridabad, Haryana – 121006 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaajc-0279-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Akul Aggarwal (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Pr. Cit) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-07-2026 घोषणाकीतारीख /Date Of Pronouncement 20-07-2026 :

For Appellant: Sh. Akul Aggarwal (CA) – Ld. ARFor Respondent: Smt. Kusum Bansal (Pr. CIT) - Ld. DR
Section 12ASection 12A(1)(ac)

Escorts Sports Club, Faridabad vs. Income Tax Officer Exemption Ward, Faridabad

In the result, the appeal of the assessee is allowed

ITA 5912/DEL/2026[2026-27]Status: DisposedITAT Delhi17 Jul 2026AY 2026-27

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: Shri R.M .Mehta, AdvocateFor Respondent: Shri Lal Ram Sanga Sailo, CIT-DR
Section 12ASection 12A(1)(ac)

Shri Sanatan Dharam Sabha, Ambala Cantt vs. The CIT (Exemptions), Chandigarh

The appeal stand allowed for statistical purposes

ITA 1296/CHANDI/2026[2026-2027]Status: DisposedITAT Chandigarh15 Jul 2026AY 2026-2027
For Appellant: Sh. Sudhir Sehgal (Advocate)(Virtual) – Ld. ARFor Respondent: Smt. Geetinder Mann (CIT) - Ld. DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)