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“Section 10(23)(c)”

Section References (mined)Section 10Section 10(23)(c)27 judgments

The decision most relied on for Section 10(23)(c) is CIT v. Bar Council of Maharashtra (130 ITR 28), cited in 74 judgments on BharatTax.

Leading authorities on Section 10(23)(c)

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.

Vivek Jain v. ACIT
337 ITR 74 · 2011 · High Court
35
citing judgments

If a property is not let out at all, notional income must be computed, and the benefit of section 23(1)(c) (vacancy allowance) cannot be extended. However, section 23(1)(c) can apply to properties let out for two or more years that remain vacant for the entire previous year.

CIT v. Anderson Marine & Sons (P.) Ltd.
266 ITR 694 · 2004 · High Court
14
citing judgments

Revisional jurisdiction under section 263 of the Income Tax Act, 1961, cannot be exercised beyond a period of two years from the date of the order sought to be revised. This applies to orders passed under section 143(1) and issues not considered during reassessment proceedings under section 143(3)/147.

Judgments citing Section 10(23)(c)

School Managing Society Capt. Gurcharan Singh, Kapurthala vs. Income Tax Officer Ward ( Exemptions), Jalandhar

In the result the appeal of the assessee is allowed

ITA 563/ASR/2025[2024-25]Status: DisposedITAT Amritsar26 Feb 2026AY 2024-25

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

School Managing Society Capt. Gurcharan Singh, Kaputhala vs. Income Tax Officer Ward ( Exemptions), Jalandhar

In the result the appeal of the assessee is allowed

ITA 562/ASR/2025[2023-24]Status: DisposedITAT Amritsar26 Feb 2026AY 2023-24

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. Nos. 562 & 563/Asr/2025 Assessment Year: 2023-24 & 2024-25 School Managing Society Capt. Vs. Dcit, Cpc, Bengaluru/ Gurcharan Singh Kapurthala, Ito (E) Ward, Jalandhar. Punjab. [Pan:-Aadts4577P] (Appellant) (Respondent) Appellant By Sh. Y.K. Sud, Ca Respondent By Sh. Charan Dass, Sr. Dr

Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA

Jermels Accademy, Darjeeling vs. ITO, Ward 2(2), Exemp, Siliguri

ITA 2750/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Jermels Accademy, Darjeeling vs. ITO, Ward 2(2), Exemp, Siliguri

ITA 2749/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Jermels Accademy, Darjeeling vs. ITO, Ward 2(2), Exemp, Siliguri

In the result, all the 3 appeals filed by the Assessee are partly

ITA 2748/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

find it to be misplaced on facts. In the case of Genius Education Society[supra], the appellant had applied for registration under section 10(23)(C)(vi) of the Income Tax Act, 1961 on 03.05.2012, which was denied by the Chief Commissioner of Income Tax, Shimla, vide order dated

Rainbow Social & Educational Trust, New Delhi vs. CIT (Exemption), New Dehi

In the result, the appeal filed by the assessee is allowed as indicated above

ITA 119/DEL/2025[2024-25]Status: DisposedITAT Delhi26 Nov 2025AY 2024-25

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 10Section 10(23)(c)Section 12ASection 12A(1)(ac)

above reasons, we are satisfied that the petitioner meets the requirements of an educational institution within the meaning of Section 10(23)(c)(vi) of the Act. The prescribed authority, in our view, has not taken into consideration the relevant factors in coming to the conclusion that the petitioner

Dy. Commissioner of Income Tax, Central Circle, Meerut, Income Tax Office vs. Umalok Charitable Trust, Meerut

In the result, impugned order is upheld and appeal of the Revenue is dismissed

ITA 1644/DEL/2024[2011-12]Status: DisposedITAT Delhi22 Oct 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1644/िद"ी/2024(िन.व. 2011-12) Deputy Commissioner Of Income Tax, Central Circle, Aayakar Bhawan, Near Bhainsali Ground, ...... अपीलाथ"/Appellant Meerut, Uttar Pradesh 250001 बनाम Vs. Umalok Charitable Trust, C-111, Samart Place, Garh Road, Meerut, ..... "ितवादी/Respondent Uttar Pradesh 250004 Pan: Aaatu-1532-F अपीलाथ" "ारा/Appellant By : Shri Dayainder Singh Sidhu, Cit(Dr) "ितवादी"ारा/Respondent By : Shri Kalrav Mehrotra, Advocate सुनवाई क" ितिथ/ Date Of Hearing : 24/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 24/07/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-3, Noida [In Short ‘The Cit(A)’] Dated 14.02.2024, For Assessment Year 2011-12. 2. The Revenue In Appeal Has Primarily Assailed The Order Of Cit(A) On Two Counts:- (I) Deleting The Addition Of Rs.2,11,00,000/- Made On Account Of Unexplained Advances; & (Ii) Deleting The Disallowance Of Exemption Claimed By The Assessee U/S.10(23C)Of The Act Rs.84,22,244/-.

For Appellant: Shri Dayainder Singh Sidhu, CIT(DR)For Respondent: Shri Kalrav Mehrotra, Advocate
Section 10Section 10(23)(c)Section 12ASection 153C

आयकर अपीलीय अिधकरण िद"ी पीठ “सी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम

Saint Baba Fateh Singh Trust, Bathinda vs. Exemption Ward, Amritsar

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

ITA 394/ASR/2024[2012-13]Status: DisposedITAT Amritsar26 Sept 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Vipul Arora, C. A
Section 10Section 10(23)(c)Section 143(3)Section 250

this case are that the assessee is engaged in educational activity solely for educational purpose and has claimed to be covered by section 10(23)(c)(iiiad) of the Act, because his gross receipts from educational institutions are stated to be less than one crore under Rule 2BC(1). However

Yamuna Expressway Industrial Development Authority, Greater Noida vs. Commissioner of Income Tax- Appeal, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2488/DEL/2024[2006-07]Status: DisposedITAT Delhi26 Sept 2025AY 2006-07

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 10Section 12ASection 147(3)Section 148Section 2Section 22Section 271ASection 271BSection 3Section 44A

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

Shri Parshwa Tilak Shwetamber Murtipujak Jain, Mumbai vs. CIT(Exemption), Mumbai

ITA 4526/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Sept 2025

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri R. A. DhyaniFor Respondent: Shri Shyam Saboo &
Section 10(23)(c)Section 12ASection 12A(1)(ac)

impugned order passed by the Ld. CIT(E) rejecting the application filed by the Assessee in Form No. 10AB for approval under Section 10(23)(c) of the Act on the ground that the same was filed after expiry of the specific period. The contention of the Assessee is that

Om Charitable Chikitsa Samiti, Gwalior vs. CIT Appeals, Delhi

In the result, appeal is allowed for statistical purposes

ITA 6/AGR/2025[2017-18]Status: DisposedITAT Agra27 Aug 2025AY 2017-18

Bench: : Shri Sunil Kumar Singh & Shri Brajesh Kumar Singhassessment Year: 2017-18

Section 10Section 10(23)Section 10(23)(C)Section 11Section 12ASection 143(2)Section 250

order of assessing officer, assessing the taxable income of Rs. 88,03,004/- on the Society income in Except Under Section 12AA & Section 10(23)(C) of the Act, is illegal unjustified and bad in Law. 2. On the Facts of the case The learned CIT(A erred

Mahariva Pupil Educational Society, Noida vs. CIT(A)- 1, Noida

In the result, the assessee’s instant twin quantum appeals

ITA 7255/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri

Mahariva Pupil Educational Society, Noida vs. JCIT, Range-1, Noida

In the result, the assessee’s instant twin quantum appeals

ITA 7254/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri

Mahavira Pupil Educational Society, Noida vs. ITO(Exemption), Noida

In the result, the assessee’s instant twin quantum appeals

ITA 4465/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri

Sree Taralabalu Jagadguru Education Society, R T Nagar, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

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

ITA 762/BANG/2025[2018-19]Status: DisposedITAT Bangalore13 Jun 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year :2018-19

For Appellant: Ms. Shreeraksha, CAFor Respondent: Shri. Kiran D, CIT(DR)(ITAT), Bangalore
Section 10(23)(C)Section 11(1)(a)Section 11(2)Section 12ASection 142(1)Section 143(2)

been granted registration under section 12A of the Act by the CIT(A)-1 vide Order No.718/01-A/Vol.A-III dated 22.09.1974 and registered under section 10(23)(C) of the Act. For the impugned Assessment Year, assessee has declared voluntary contribution other than corpus of Rs.96,76,547/-, income under sections

Assistant Commissioner of Income Tax, Exemption Cir, Vijayawada vs. Sri Koundinya Educational Society, Rajahmundry

In the result, appeal of the revenue is dismissed

ITA 62/VIZ/2024[2011-12]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2011-12

Bench: Shri K. Narasimha Chary, Hon’Ble

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 36Section 40

imparting education and running a Engineering College and educational institution without profit motive. It was also submitted that assessee was claiming exemption under section 10(23)(c)(vi) of the Act whereas subsequently it was cancelled by the Chief Commissioner of Income-tax, Visakhapatnam. Since assessee also had Registration under ... section 12A of the Act assessee claimed exemption from income under section 11(1) of the Act in the absence of exemption under section 10(23)(c)(vi) of the Act. Authorized Representative of the assessee also relied on the assessee’s own case for the earlier assessment years

Gandharva Mahavidhyalaya Trust, Ahmedabad vs. The ITO(Exemption) Ward-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1801/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad21 Jan 2025AY 2014-15

Bench: Dr.Brr Kumarshri Tr Senthil Kumar

For Appellant: Shri S U Mashruwala, ARFor Respondent: Shri Rignesh Das, Sr.DR
Section 10Section 10(23)(c)Section 11Section 12ASection 143(1)Section 154Section 246A

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR.BRR KUMAR, VICE PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER

Shahu Shikshan Prasarak Mandal, Latur vs. ACIT (Exmp.) Circle, Aurangabad

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

ITA 951/PUN/2024[2020-21]Status: DisposedITAT Pune15 Jan 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas P. BoraFor Respondent: Shri Ajay Kumar Keshari
Section 10Section 12ASection 142(1)Section 143(3)Section 144BSection 56Section 57

Pit] STIPE sien afro “sl” =aratio gut A | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K

Om Kothari Foundation, Jaipur, Rajasthan vs. ITO, (Exemption) Ward-1, Jaipur, Rajasthan

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT
Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U

Mohan Lal Sukhadia University, Udaipur vs. ITO, Exemption, Udaipur

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

ITA 136/JODH/2022[2018-19]Status: DisposedITAT Jodhpur17 Aug 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotemohan Lal Sukhadia Vs. Ito (Exemption), University Aaykar Bhawan Savina, 1, Mlsu, Pratapnagar, Udaipur-313001, Udaipur-313001 Rajasthan. Rajasthan. Pan/Gir No. : Aaajm1548D Appellant .. Respondent Assessee By : None Revenue By : Smt. Alka Rajvanshi Jain, Cit Dr Date Of Hearing 14.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(1) & U/Sec 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Smt. Alka Rajvanshi Jain
Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P