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)

Spiritual Life Trust, Chandigarh vs. DCIT/ACIT Cir 1(1) Chandigarh, Chandigarh

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

ITA 908/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh08 Oct 2025AY 2023-24

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 908 & 909/Chd/2025 "नधा"रण वष" / Assessment Year: 2023-24 Spiritual Life Trust, Vs The Dcit/Acit, 1332, Sector 18-C, Circle 1(1), Chandigarh. Chandigarh. "थायी लेखा सं./Pan No: Aayts9358P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Parikshit Aggarwal, Ca Revenue By : Smt. Kusum Bansal, Cit Dr Date Of Hearing : 07.10.2025 Date Of Pronouncement : 08.10.2025 Virtual Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 12ASection 80G(5)

Haldia Global Educational Society, Haldia, Purba Medinipur vs. CIT (Exemption), Kolkata

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1284/KOL/2025[2025-26]Status: DisposedITAT Kolkata08 Oct 2025AY 2025-26

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

For Appellant: Sk. Kamalluddin, FCAFor Respondent: Shri P. N. Barnwal, CIR- DR
Section 10Section 12A

Bhikha Behram Well Trust, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 5029/MUM/2025[N.A]Status: DisposedITAT Mumbai30 Sept 2025

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: N.A.

For Appellant: Ms. Vinita Nara, Ld. A.RFor Respondent: Shri. Leyaqat Ali Aafaqui, Ld. Sr. DR
Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Shri Arorvansh Sewa Sadan, Parshuram Chowk, Hissar Road, Sirsa, Haryana vs. CIT (Exemptions), Room No.1, 5Th Floor, C R Building, Himalaya Marg, Sec-17-E, Chandigarh

In the result, appeal of the assessee is allowed for

ITA 3486/DEL/2024[2024-2025]Status: DisposedITAT Delhi26 Sept 2025AY 2024-2025

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.3486/Del/2024 िनधा"रणवष"/Assessment Year: 2024-2025 बनाम Shri Arorvansh Sewa Sadan Cit (Exemptions), Room No.1, 5Th Floor, Parshuram Chowk, Hissar Road, Vs. Sirsa, Haryana. C.R. Building, Pan No.Abcts4252P Himalaya Marg, Sector-17-E, Chandigarh. अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

Vishwa Nirmala Dharma Trust Jamshedpur, Jamshedpur vs. Exemption Ward, Jsr, Jamshdpur

Appeal of the assessee is allowed

ITA 306/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

Vishwa Nirmala Dharma Trust Jamshedpur, Jamshedpur vs. Exemption Ward, Jsr, Jamshedpur

Appeal of the assessee is allowed

ITA 305/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

G D Rungta Foundation, Jamshedpur vs. Exemption Ward, Jsr, Jamshedpur

Appeal of the assessee is allowed

ITA 304/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

G D Rungta Foundation, Jamshedpur vs. Exemption Ward, Jsr, Jamshedpur

Appeal of the assessee is allowed

ITA 303/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

Satyalok Kriya Yoga, Jamshedpur vs. Exemption Ward, Jsr, Jamshedpur

Appeal of the assessee is allowed

ITA 301/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

Satyalok Kriya Yoga, Jamshedpur vs. Exemption Ward, Jsr, Jamshedpur

Appeal of the assessee is allowed

ITA 300/RAN/2024[NOT APPLICABLE]Status: DisposedITAT Ranchi18 Sept 2025

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 10Section 11Section 12ASection 2(15)Section 80G

Aviraldhaani Foundation, Dhanbad vs. Commissioner of Income Tax (Exemption), Patna

Appeal of the assessee is allowed for statistical purposes

ITA 205/RAN/2024[2023-24]Status: DisposedITAT Ranchi08 Sept 2025AY 2023-24

Bench: the Id. CIT(E) for granting regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A r.w.s.12AB(1)(b) of the Act. On the examination of the submission filed by the assessee, the Id.CIT(E) calling for explanation from the assessee. In response to the same, the submitted reply before the Id.CIT(E), however, after considering the submission of the assessee the Id. CIT(E) found that the main object clause stated in the memorandum of association authorizes the

For Appellant: None
Section 12ASection 12A(1)(ac)

Plaksha Incubation Centre, Mohali vs. Commissioner of Income Tax Exemption, Chandigarh

The appeal stand allowed

ITA 1186/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh08 Sept 2025AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1186 /Chandi/2024 Plaksha Incubation Centre Cit (Exemptions) बनाम/ Block B, Sector 101, Alpha It City Cr Building, Himalaya Marg Vs. Sas Nagar, Mohali - 140306 Sector 17-E, Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aancp-2233-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ajay Jain (Ca) -Ld. Ar ""थ" की ओर से / Respondent By : Shri Arvind Kumar (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 26-08-2025 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2025

For Appellant: Shri Ajay Jain (CA) -Ld. ARFor Respondent: Shri Arvind Kumar (CIT) – Ld. DR
Section 12ASection 8Section 80G(5)(iii)

Jinseva Foundation, Mumbai vs. CIT (Exemption), Mumbai

In the result, both the appeals of the assessee are treated as allowed

ITA 3532/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav ShuklaFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 8

M/S Hindustan Seva Trust, Shahjahanpur vs. CIT Exemption, Lucknow

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

ITA 391/LKW/2024[NA]Status: DisposedITAT Lucknow28 Aug 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)

M/S Hindustan Seva Trust, Shahjahanpur vs. CIT Exemption, Lucknow

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

ITA 390/LKW/2024[NA]Status: DisposedITAT Lucknow28 Aug 2025

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. S.H. Usmani, CIT DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)

Sarwajanik Pustakalay, Padra vs. The CIT(Exemption), Ahmedabad

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

ITA 2109/AHD/2024[NA]Status: DisposedITAT Ahmedabad28 Aug 2025

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2109/Ahd/2024 िनधा"रण वष" /Assessment Year : N.A. Sarwajanik Pustakalay The Cit (Exemption) बनाम/ Ambamata Road Ahmedabad – 380 015 V/S. Padra – 391 440 (Gujarat) "थायी लेखा सं./Pan: Aarts 0933 K (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Samir Parikh, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21/082025 घोषणा की तारीख /Date Of Pronouncement: 28/08/2025 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As ‘Cit(E)’] Dated 17/10/2024, Rejecting The Application For Registration Section 12A(1)(Ac)(Ii) Of The Income Tax Act, 1961. 2. A Request Letter Dated 30Th June-2025 Of The Ld.Ar For The Appellant- Assessee, Has Been Placed On The File, Wherein It Is Stated That The Appellant Had Filed An Appeal Against The Order Of Cit (Exemption), Ahmedabad For Rejecting Its Application U/S.12A Of The Act. After Filing An Appeal Order U/S.12Ab(1)(B) Of The Act, Registration From Ay 2022-23 To 2026-27 Has Been Sarwajanik Pustakalay Vs. Cit (Exemption)

For Appellant: Shri Samir Parikh, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 12ASection 12A(1)(ac)

Association for Development of Human and Community Rebuilding, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 529/KOL/2025[22-23 to 26-27]Status: DisposedITAT Kolkata26 Aug 2025

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarआयकर अपील सं/Ita No.529/Kol/2025 (निर्धारण वर्ा / Assessment Year : 2022-23 To 2026-27) Association For Development Of Vs Cit(Exemption), Kolkata Human & Community Rebuilding, 345, Ganguli Bagan, Dpp Road Naktala, Kolkata Pan No. :Aabaa 5205 H (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee By : Shri S. P. Datta, Advocate रधजस्व की ओर से /Revenue By : Shri Raja Sengupta, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/08/2025 घोषणा की तारीख/Date Of Pronouncement : 26/08/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Dated 16.11.2024, Passed By The Ld. Cit(Exemption), Kolkata, For The Assessment Year 2022-23 To 2026-27. 2. At The Outset We Note That There Is A Delay Of 45 Days In Filing Of Appeal Before The Tribunal For Which The Assessee Has Filed Condonation Petition Along With Affidavit. After Perusing The Contents Of The Petition, We Are Of The View That The Delay Of 45 Days In Filing The Appeal Is Bonafide & Accordingly We Condone The Same & Admit The Appeal For Adjudication. 3. The Only Issue Raised By The Assessee Is Against The Rejection Of Application For Granting Exemption U/S.80G(5)(Iii) Of The Act Vide Order Dated 28.11.2024 Despite The Fact That The Assessee Was Granted

For Appellant: Shri S. P. Datta, AdvocateFor Respondent: Shri Raja Sengupta, CIT-DR
Section 12ASection 80G(5)(iii)

Rajvee Foundation, Patan vs. The CIT(Exemption), Ahmedabad

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

ITA 438/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.438/Ahd/2025 िनधा"रण वष" /Assessment Year : N.A Rajvee Foundation, The Commissioner Of 8, Yash Kutir Society, बनाम/ Income Tax, V/S. Padamnath Chikadi, (Exemption), Patan-384265. Ahmedabad (Gujarat) "थायी लेखा सं./Pan: Aaetr6780Q अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Kunal P Sanghvi, Ar Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)”] Dated 26.12.2024, Passed Under Section 80G(5) Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], Whereby The Assessee’S Application In Form No. 10Ab For Approval Under Section 80G Was Rejected & The Provisional Approval Earlier Granted Was Cancelled. Rajvee Foundation Vs. Cit(E) Assessment Year N.A 2 Facts Of The Case

For Appellant: Shri Kunal P Sanghvi, ARFor Respondent: Shri Rignesh Das, CIT-DR
Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Shri Champaberaja Mitra Mandal, Jamnagar vs. Income Tax Officer - Exemption, Ward 2, Rajkot

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

ITA 53/RJT/2025[2025-26]Status: DisposedITAT Rajkot18 Aug 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 80GSection 80G(5)Section 80G(5)(iii)

Animal Lovers Charitable Trust, Jamnagar vs. The CIT(Exemption), Ahmedabad

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

ITA 157/RJT/2024[2023-24]Status: DisposedITAT Rajkot12 Aug 2025AY 2023-24

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.157/Rjt/2024 Assessment Year: N.A Animal Lovers Charitable Trust Commissioner Of Income-Tax C.A Govind Sonecha, “S & A Vs. (Exemption), Ahmedabad, Room Houe”, Near Golen City, 80Ft Roa, No.609, Floor-6, Aayakar Bhawan Khodiyar Colony, B/H Saru Section (Vejalpur), Near Sachin Tower, 100 Police Headquarters, Foot Road, Anandnagar- Jamnagar-360 510 Prahladnagar Road, Ahmedabad-380 -015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aajta 1250 D (Appellant) (Respondent)

Section 12ASection 12A(1)(ac)Section 253