Section 12AB of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 12AB of the Income-tax Act, 1961 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 is Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234), cited in 323 of the 5,972 judgments on BharatTax that turn on this section.

Leading authorities on Section 12AB

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

Vedabhai v. Santaram
253 ITR 798 · 2002 · Supreme Court
262
citing judgments

When substantial justice and technical considerations are in conflict, substantial justice should be prioritized. Condoning delay requires a cautious approach without malafide or dilatory tactics, and 'sufficient cause' should be interpreted liberally to advance substantial justice.

CIT v. Andhra Chamber of Commerce
55 ITR 722 · 1965 · Supreme Court
167
citing judgments

An organization qualifies as having a charitable purpose if its primary object is the advancement of general public utility, even if its members receive incidental benefits. The existence of incidental non-charitable objects does not negate its charitable status.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

Ananda Social and Educational Trust v. CIT
426 ITR 340 · 2020 · Supreme Court
116
citing judgments

For registration under Section 12AA, the Commissioner (Exemptions) must examine the objects of the trust and the genuineness of its proposed activities, even if the trust has not yet commenced actual charitable activities or incurred expenditure.

Velu Palandar v. DCIT
83 ITR 683 · 1972 · High Court
94
citing judgments

The opportunity of hearing provided to an assessee must be real, effective, and realistic, not merely notional, and tax authorities are incumbent to decide cases on their merits after affording due opportunity.

CIT v. Dawoodi Bohra Jamat
364 ITR 31 · 2014 · Supreme Court
83
citing judgments

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

CIT v. Ahmedabad Rana Caste Association
140 ITR 1 · 1983 · Supreme Court
82
citing judgments

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

Trustees of Shri Kot Hindu Stree Mandal v. CIT
209 ITR 396 · 1994 · High Court
80
citing judgments

Membership fees and subscription amounts received by a trust or society from its members are not considered 'voluntary contributions' under Section 12 of the Income-tax Act, as they are not gratuitous payments or gifts but are made with consideration.

CIT v. Bar Council of Maharashtra
130 ITR 28 · 1981 · Supreme Court
74
citing judgments

An organization’s purpose qualifies as 'general public utility' under section 2(15) if its primary objective is charitable, even if it incidentally benefits a specific group or generates some profit, provided the dominant motive is not profit-making. Such an entity is eligible for exemptions under the Act.

Judgments on Section 12AB

Matoshree Umarbai Jethalal Gogri Patriwala Charitable Trust, Mumbai vs. CIT(E)-Mumbai, Mumbai

In the result, the appeals of the Assessee are dismissed as withdrawn

ITA 3658/MUM/2026[2026-27]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-27

Bench: The Itat On 28/03/2026.” 3. Ld. Dr Has Not Raised Any Objection.

Section 12ASection 80G(5)

Matoshree Umarbai Jethalal Gogripatriwala Charitable Trust, Mumbai vs. CIT(E)-Mumbai, Mumbai

In the result, the appeals of the Assessee are dismissed as withdrawn

ITA 3657/MUM/2026[2026-27]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-27

Bench: The Itat On 28/03/2026.” 3. Ld. Dr Has Not Raised Any Objection.

Section 12ASection 80G(5)

Ramji Devji Gogri Patriwala Charitable Trust, Mumbai vs. CIT(E)-Mumbai, Mumbai

In the result, the appeals of the Assessee are dismissed as withdrawn

ITA 3645/MUM/2026[2026-27]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-27

Bench: The Itat On 28/03/2026 Kindly Acknowledge The Same. We Herewith Enclose The Copy Of Order For Registration Or Approval Dt. 04/04/2026 For Your Reference.” 3. Ld. Dr Has Not Raised Any Objection. 4. We Have Heard Both The Parties & Perused The Records, Especially The Application Of Assessee For Withdrawal Of The Appeals. We Find Considerable Cogency In The Contentions Of Assessee As Aforesaid. Keeping In View Of The Facts & Circumstances Of The Case, We Accept The Request Of The Assessee For Withdrawal Of The Appeals & Accordingly, We Dismiss The Appeals As Withdrawn. 5. In The Result, The Appeals Of The Assessee Are Dismissed As Withdrawn.

Section 12A

Ramji Devji Gogri Patriwala Charitable Trust, Mumbai vs. CIT(E)-Mumbai, Mumbai

In the result, the appeals of the Assessee are dismissed as withdrawn

ITA 3644/MUM/2026[2026-27]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-27

Bench: The Itat On 28/03/2026 Kindly Acknowledge The Same. We Herewith Enclose The Copy Of Order For Registration Or Approval Dt. 04/04/2026 For Your Reference.” 3. Ld. Dr Has Not Raised Any Objection. 4. We Have Heard Both The Parties & Perused The Records, Especially The Application Of Assessee For Withdrawal Of The Appeals. We Find Considerable Cogency In The Contentions Of Assessee As Aforesaid. Keeping In View Of The Facts & Circumstances Of The Case, We Accept The Request Of The Assessee For Withdrawal Of The Appeals & Accordingly, We Dismiss The Appeals As Withdrawn. 5. In The Result, The Appeals Of The Assessee Are Dismissed As Withdrawn.

Section 12A

National Liver Foundation, Pedder Road, Mumbai vs. CIT (Exemption), Mumbai, Cumballa Hill

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

ITA 3623/MUM/2026[2027-28]Status: DisposedITAT Mumbai24 Jun 2026AY 2027-28
Section 12ASection 80G

National Liver Foundation, Pedder Road, Mumbai vs. CIT (Exemption), Mumbai, Cumballa Hill

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

ITA 3622/MUM/2026[2027-28]Status: DisposedITAT Mumbai24 Jun 2026AY 2027-28
Section 12ASection 80G

Parekhs Sadguru Trust, Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, the appeals of the Assessee are dismissed as withdrawn

ITA 3580/MUM/2026[2026-2027]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-2027
Section 12A

Parekhs Sadguru Trust, Mumbai vs. Commissioner of Income Tax(Exemptions), Mumbai

In the result, the appeals of the Assessee are dismissed as withdrawn

ITA 3579/MUM/2026[2026-2027]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-2027
Section 12A

Shri Simandhar Jin Aradhak Trust, Mumbai vs. Income Tax Officer(Wx), Exem. Ward 2(3), Mumbai

The appeal is partly allowed

ITA 3319/MUM/2026[2026-27]Status: DisposedITAT Mumbai24 Jun 2026AY 2026-27

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Shri Prabhash Shankar, Hon’Ble

For Appellant: Shri Bhavesh ShahFor Respondent: Shri Basavaraj Hiremath- CIT DR
Section 12A

Narayani Gulab Foundation, Mumbai vs. CIT (Exemption) Mumbai, Mumbai

In the result, the appeal of the assessee in ITA

ITA 2194/MUM/2026[2027-28]Status: DisposedITAT Mumbai24 Jun 2026AY 2027-28
Section 10Section 12ASection 80GSection 80G(5)Section 80G(5)(i)

Narayani Gulab Foundation, Mumbai vs. CIT (Exemptions) Mumbai, Mumbai

In the result, the appeal of the assessee in ITA

ITA 2193/MUM/2026[2027-28]Status: DisposedITAT Mumbai24 Jun 2026AY 2027-28
Section 10Section 12ASection 80GSection 80G(5)Section 80G(5)(i)

S. Pushpinder Singh Memorial Trust, Delhi vs. Ward Exemp 2(3), Delhi, New Delhi

The appeals of the assessee are allowed for statistical purposes

ITA 4979/DEL/2026[2027-28 ONWARDS]Status: DisposedITAT Delhi24 Jun 2026

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AAPTS4012F
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

S. Pushpinder Singh Memorial Trust, New Delhi vs. Ward Exemp 2(3) New Delhi, New Delhi

The appeals of the assessee are allowed for statistical purposes

ITA 4978/DEL/2026[2027-28 ONWARDS]Status: DisposedITAT Delhi24 Jun 2026

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: AAPTS4012F
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)(ii)

Batta Education Foundation, Gurgaon vs. Assessing Officer- Exemptions Ward Faridabad, Faridabad

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

ITA 4467/DEL/2026[2026-27]Status: DisposedITAT Delhi24 Jun 2026AY 2026-27

Bench: Shri Ramit Kochar & Mr. Vimal Kumarbatta Educational Foundation Cit(Exemption), A-14/21, Dlf Phase-1 Chandigarh Gurgaon-122002 V. Haryana Pan-Aactb2883N (Appellant) (Respondent) Assessee By None Department By Shri Sher Singh, Cit Dr Date Of Hearing 23.06.2026 Date Of Pronouncement 24.06.2026

Section 12ASection 12A(1)(ac)

Kkms Foundation, Delhi vs. Income Tax Officer, Ward Exemption 1(4), Delhi

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

ITA 4269/DEL/2026[2027-28 to 2031-32]Status: DisposedITAT Delhi24 Jun 2026

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarkkms Foundation, Vs. Cit (Exemptions), 49, Four Square House, Community Centre, Delhi. New Friends Colony, New Delhi – 110 025. (Pan : Aakcm2667C) (Appellant) (Respondent) Assessee By : Shri Ankit Agarwal, Ca Shri Gopal Agarwal, Ca Revenue By : Shri Yashvendra Singh, Cit Dr Date Of Hearing : 23.06.2026 Date Of Pronouncement : 23.06.2026 O R D E R Per S. Rifaur Rahman, Am : 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Delhi [“Ld. Cit(E)”, For Short] Dated 19.02.2026 Under Section 12Ab Of The Income-Tax Act, 1961 (For Short ‘The Act’). 2. Heard Both The Parties & Perused The Material On Record. We Observed That The Ld. Cit (E) Rejected The Application For Registration U/S 12Ab Of The Income- Tax Act, 1961 (For Short ‘The Act’) On The Ground That The Assessee Did Not Comply With The Notices Issued & Without Giving Proper Opportunity Of Being

For Appellant: Shri Ankit Agarwal, CAFor Respondent: Shri Yashvendra Singh, CIT DR
Section 12A

Shri Digamber Jain Panchayat Rewari, Rewari, Haryana vs. Commissioner of Income Tax Exemptions, Chandigarh

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

ITA 4266/DEL/2026[2027-2028]Status: DisposedITAT Delhi24 Jun 2026AY 2027-2028

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarshri Digamber Jain Panchayat Rewari, Vs. Cit (Exemptions), Kuan Wala Jain Mandir, Jain Puri, Chandigarh. Rewari – 123 401 (Haryana). (Pan : Abaas3225R) (Appellant) (Respondent) Assessee By : Shri Rajiv Jain, Ca Revenue By : Shri Yashvendra Singh, Cit Dr Date Of Hearing : 23.06.2026 Date Of Pronouncement : 23.06.2026 O R D E R Per S. Rifaur Rahman, Am : 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Delhi [“Ld. Cit(E)”, For Short] Dated 16.03.2026 Under Section 12Ab Of The Income-Tax Act, 1961 (For Short ‘The Act’). 2. Heard Both The Parties & Perused The Material On Record. We Observed That The Ld. Cit (E) Rejected The Application For Registration U/S 12Ab Of The Income- Tax Act, 1961 (For Short ‘The Act’) Without Granting Reasonable Time For Reply & Passing A Non-Speaking & Mechanical Order. In Our Considered View & In The Interest Of Justice, Assessee Should Be Given One More Opportunity Of 2 Being Heard On Merit. Therefore, We Direct Ld. Cit (E) To Give An Opportunity Of Being Heard To The Assessee & Decide The Issue On Merit As Per Law. We Also Direct Assessee To Make Proper Submissions & Appear Before The Ld.Cit (E) On The Date Of Hearing & Cooperate With The Tax Authorities. Accordingly, The Appeal Filed By The Assessee Is Allowed For Statistical Purposes. 3. In The Result, The Appeal Filed By The Assessee Is Allowed For Statistical Purposes. Order Pronounced In The Open Court On This 23Rd Day Of June, 2026 After The Conclusion Of The Hearing.

For Appellant: Shri Rajiv Jain, CAFor Respondent: Shri Yashvendra Singh, CIT DR
Section 12A

Sysnetians Welfare Association, Delhi vs. CIT (Exemption), Delhi

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

ITA 4262/DEL/2026[2024-25]Status: DisposedITAT Delhi24 Jun 2026AY 2024-25

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarsysnetians Welfare Association, Vs. Cit (Exemptions), W-42, Okhla Industrial Area, Delhi. Phase – 2, New Delhi – 110 020. (Pan : Abccs9184P) (Appellant) (Respondent) Assessee By : Shri Ankur Agarwal, Advocate Revenue By : Shri Yashvendra Singh, Cit Dr Date Of Hearing : 23.06.2026 Date Of Pronouncement : 23.06.2026 O R D E R Per S. Rifaur Rahman, Am : 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Delhi [“Ld. Cit(E)”, For Short] Dated 29.01.2026 Under Section 12Ab Of The Income-Tax Act, 1961 (For Short ‘The Act’). 2. Heard Both The Parties & Perused The Material On Record. We Observed That The Ld. Cit (E) Rejected The Application For Registration U/S 12Ab Of The Income- Tax Act, 1961 (For Short ‘The Act’) Without Giving Any Opportunity Of Being Heard To The Assessee. In Our Considered View & In The Interest Of Justice, Assessee Should Be Given One More Opportunity Of Being Heard On Merit.

For Appellant: Shri Ankur Agarwal, AdvocateFor Respondent: Shri Yashvendra Singh, CIT DR
Section 12A

Delhi Blue Pottery Trust, New Delhi, India vs. CIT(Exemption), Civic Center, New Delhi

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

ITA 4251/DEL/2026[2026-27]Status: DisposedITAT Delhi24 Jun 2026AY 2026-27

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumardelhi Blue Pottery Trust, Vs. Cit (Exemptions), 2, Factory Road, Delhi Blue Apartments, Delhi. Safdarjang Road, New Delhi – 110 029. (Pan : Aaatd2258D) (Appellant) (Respondent) Assessee By : Shri S.L. Deepak, Ca Revenue By : Shri Yashvendra Singh, Cit Dr Date Of Hearing : 23.06.2026 Date Of Pronouncement : 23.06.2026 O R D E R Per S. Rifaur Rahman, Am : 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Exemption), Delhi [“Ld. Cit(E)”, For Short] Dated 16.03.2026 Under Section 12Ab Of The Income-Tax Act, 1961 (For Short ‘The Act’). 2. Heard Ld. Dr Of The Revenue & Perused The Material On Record. We Observed That The Ld. Cit (E) Rejected The Application For Registration U/S 12Ab Of The Income-Tax Act, 1961 (For Short ‘The Act’) Without Properly Appreciating The Facts, Material On Record & The Submissions Of The Assessee. We Also Observed That Ld. Cit (E) Rejected The Registration On The Basis Of Non-

For Appellant: Shri S.L. Deepak, CAFor Respondent: Shri Yashvendra Singh, CIT DR
Section 12A

Global Indian Foundation, Laxmi Nagar, Delhi vs. CIT, Examtion Delhi, Minto Road, Delhi

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

ITA 4250/DEL/2026[2027-28]Status: DisposedITAT Delhi24 Jun 2026AY 2027-28

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: NoneFor Respondent: Shri Yashvendra Singh, CIT DR
Section 12ASection 80G

Global Indian Foundation, Laxmi Nagar, Delhi vs. CIT, Examtion Delhi, Minto Road

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

ITA 4249/DEL/2026[2027-28]Status: DisposedITAT Delhi24 Jun 2026AY 2027-28

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumar

For Appellant: NoneFor Respondent: Shri Yashvendra Singh, CIT DR
Section 12ASection 80G