“section 10(23C)”

DeductionsSection 10(23C)Section 10(23C)1,207 judgments

The decision most relied on for section 10(23C) is CIT v. State Bank of Bikaner & Jaipur (43 Taxmann.com 411), cited in 524 judgments on BharatTax.

Leading authorities on section 10(23C)

CIT v. State Bank of Bikaner & Jaipur

43 Taxmann.com 411 · 2014 · High Court

524

citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

Escorts Ltd. v. UOI

199 ITR 43 · 1993 · Supreme Court

267

citing judgments

A statute should not be construed to permit double deduction for the same expenditure unless specifically provided by law.

CIT v. Society of the Sisters of St. Anne

146 ITR 28 · 1984 · High Court

195

citing judgments

Depreciation claimed by a charitable trust on its assets is an allowable application of income for computing exemption under Section 11, and this does not constitute a double deduction.

Director of Income-tax (Exemption) v. Framjee Cawasjee Institute

109 CTR 463 · 1993 · High Court

191

citing judgments

A charitable trust is allowed to claim depreciation on its assets for computing its income, even if the capital expenditure incurred on acquiring those assets was treated as an application of income in the year of acquisition.

CIT v. Rajasthan & Gujarati Charitable Foundation Poona

402 ITR 441 · 2018 · Supreme Court

187

citing judgments

Depreciation is allowable as a deduction even if the expenditure for acquiring the capital asset was treated as application of income for charitable purposes. This does not constitute a double benefit.

CIT v. Kasturi & Sons Ltd.

3 SCC 346 · 1999 · Supreme Court

153

citing judgments

Fiscal statutes must be construed strictly and literally. When the language is plain and unambiguous, courts must give effect to it without considering legislative intent or equitable considerations.

Queen’s Educational Society v. CIT

372 ITR 699 · 2015 · Supreme Court

152

citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

R.B. Jodha Mal Kuthiala v. CIT

82 ITR 570 · 1971 · Supreme Court

131

citing judgments

Tax laws must be interpreted reasonably and in consonance with justice, even though equitable considerations are generally irrelevant in their interpretation.

Judgments citing section 10(23C)

Rajasthan State Bharat Scout and Guide, Jaipur vs. Income-Tax Officer (Exemption), Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 382/JPR/2025[2011-12]Status: DisposedITAT Jaipur16 Jul 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR

Section 11(5)

1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ

Rajasthan State Bharat Scout and Guide, Jaipur vs. Assistant Commissioner of Income Tax Holding Charge of ITO Exemptions, Jaipur

In the result, both the appeals of the assessee are partly allowed

ITA 381/JPR/2025[2010-11]Status: DisposedITAT Jaipur16 Jul 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR

Section 11(5)

1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ

Maya Charitable Foundation, Pune vs. ITO (Exemption), Pune

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

ITA 1255/PUN/2025[2016-17]Status: DisposedITAT Pune16 Jul 2025AY 2016-17

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1255/Pun/2025 िनधा"रण वष" / Assessment Year:2016-17 Maya Charitable Foundation, V The Income Tax Officer, A/83, Pushpanjali Kasturba S Exemption Ward-1(2), Society, Near Kirti Hotel, Pune. Vishrantwadi, Pune - 411015. Maharashtra. Pan: Aaicm8617L Appellant/ Assessee Respondent / Revenue Assessee By Shri Sachin P.Kumar –Advocate Revenue By Smt. Shilpa Nc – Addl.Cit(Dr) Date Of Hearing 03/07/2025 Date Of Pronouncement 16/07/2025

Section 10Section 11Section 143(3)Section 250

आयकर अपीलीय अिधकरण ”एस एम सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA

Shree Dadar Digamer Jain Mumuksho Mandal, Mumbai vs. CIT(Exemption) Ward 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2446/MUM/2025[2023-24]Status: DisposedITAT Mumbai15 Jul 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2023-24 Shri Dadar Digamber Jain The Cit (Exemption), Mumukshu Mandal, Ward-2(3), 271/293, 271/293, Vs. Mumbai. N.C. Kelkar Road, Opp: Shivaji Park, P.O. Dadar (West) Mumbai-400028. Pan : Aacts8044A (Appellant) (Respondent) For Assessee : Shri A.N. Shah For Revenue : Shri Annavaram Kosuri Date Of Hearing : 11-06-2025 Date Of Pronouncement : 15-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Addl/Jcit(A)-2, Delhi [„Ld.Cit(A)‟], Dated 05-03-2025, Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri A.N. ShahFor Respondent: Shri Annavaram Kosuri

Section 11(2)Section 11(3)Section 11(3)(c)Section 143(1)

provisions in the Finance Bill, 2022 and find that the amendment has been brought in the provisions of section 11 as well as section 10(23C) of the Act with a view to bring consistency in the two exemption regimes which have been provided under the Act and as part

Kopergaon Taluka Education Society, Ahilyanagar vs. CIT Exemption, Pune

In the result, appeal of the assessee is allowed

ITA 142/PUN/2025[-]Status: DisposedITAT Pune14 Jul 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.142/Pun/2025

For Appellant: Shri Prasad S. BhandariFor Respondent: Shri Amol Khairnar

Section 10Section 12A

furnish any explanation to the discrepancies communicated by ld.CIT(E) while considering the application for approval under clause (iii) of first proviso to section 10(23C) of the Act, application filed by the assessee for approval u/s.10(23C) of the Act has been rejected by ld.CIT(E). Ld. 2 Kopergaon

Chetana, Mumbai vs. CIT(Exemption), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 1812/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Jul 2025

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Chetana, Cit (Exemptions), Survey No. 341, Chetana College, 601, 6Th Floor, Cumballa Hill Vs. Government Colony, Bandra East, Mtnl Te Building, Pedder Road, Mumbai-400051. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. Pan No. Aaatc 3012 A Appellant Respondent

For Appellant: Mr. Ashish A. ThakurdesaiFor Respondent: 10/06/2025

Section 10

granted provisional approval under the assessee, a trust, was granted provisional approval under the assessee, a trust, was granted provisional approval under Section 10(23C) of the Income Section 10(23C) of the Income-tax Act, 1961 (hereinafter ref tax Act, 1961 (hereinafter referred to as "the Act"), vide Form ... terms of clause (iii) of the first 25. In terms of clause (iii) of the first proviso to sub-section (5) of Section 10(23C) of the Act, the assessee section (5) of Section 10(23C) of the Act, the assessee section (5) of Section 10(23C

Odia Samaj, Aradhna Enclave vs. Income-Tax Officer (Circle Exemp 2(1), Delhi), New Delhi

ITA 5251/DEL/2024[2018-19]Status: DisposedITAT Delhi09 Jul 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Manish Agarwalassessment Year: 2018-19

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 144BSection 80G(5)(vi)

assessee Voluntary contribution other than corpus as discussed above Rs.3,00,00,000/- Aggregate of income referred to in section 11, 12 and section 10(23C) (iv, v, vi and vi) Rs. 13,01,59,424/- Total receipts Rs. 16,01,59,424/- Less:- Amount applied by the trust

Assisstant Commissioner of Income Tax, Circle-1 (Exemption), Chandigarh vs. Maharaja Ranjit Singh Punjab Technical University Bathinda, Bathinda

In the result, the appeal stands dismissed

ITA 819/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh08 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.819/Chandi/2023 (िनधा"रणवष" / Assessment Year: 2018-19 Acit-Circle -1 (Exemption) Maharaja Ranjit Singh Punjab 5Th Floor C.R. Building Technical University Bathinda बनाम/ Vs. Sector 17-D Gzs Campus, Davwali Road Chandigarh 160017 Bhatinda – 151 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaagt-0124-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरAppellant By : Sh. Abdul Kadir (Advocate). – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Rajat Kumar Kureel (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 01-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appealby Revenue For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 30-10-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 23-04-2021. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. Abdul Kadir (Advocate). – Ld. ARFor Respondent: Shri Rajat Kumar Kureel (CIT) – Ld. DR

Section 10Section 11(5)Section 143(3)

Governor of Punjab act as Chancellor of the University. The University works under the overall control of the State of Punjab. As per section 10(23C)(iiiab) the income of the assessee shall be exempt if the assessee is a university or an educational institution and it exist solely ... There was no doubt about the purpose of creation of assessee-university and the assessee had fulfilled all the conditions laid out in section 10(23C)(iiiab). The assessee earned income on surplus funds which would be utilized in future for the purpose of education only as there

Sri Modh Visa Gowbhuja Sajna, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

ITA 582/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Jul 2025AY 2019-20

Bench: Us (As Uploaded):

For Appellant: Shri B. SatyanarayanaFor Respondent: Shri. Gurpreet Singh

Section 10Section 11Section 12ASection 143Section 143(1)

AO/CPC, Bengaluru for want of details of registration under Section 12A/12AA or approval under Section 10(23C) of the Act, vide its intimation issued u/s 143(1) of the Act, dated 18.05.2020, declined the claim of the assessee society for exemption ... ground that it had not furnished the details regarding its registration under Section 12A/12AA or approval under Section 10(23C) of the Act. 11. The assessee society, being aggrieved, preferred an appeal before the CIT(A). It was the claim of the assessee society that it had filed an application

Navodaya, Haripada Sahitya Mandir, Purulia vs. ITO, Ward 3(1), Asansol

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

ITA 404/KOL/2025[2017-2018]Status: DisposedITAT Kolkata07 Jul 2025AY 2017-2018

Bench: Shri George Mathannavodaya, Haripada Sahitya Vs Ito, Ward-3(1), Asansol Mandir, East Lake Road, Purulia, W.B. Pan No. :Aabtn 5764 F (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Kamaluddin, Ar राजस्व की ओर से /Revenue By : Shri Mrinmay Basak, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 07/07/2025 घोषणा की तारीख/Date Of Pronouncement : 07/07/2025 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 03.01.2025, Passed By The Addl./Jcit(A)-1, Nashik, For The Assessment Year 2017-2018. 2. Shri S.K.Kamaluddin, Ld.Ar Appeared On Behalf Of The Assessee & Shri Mrinmay Basak, Ld. Sr. Dr Appeared On Behalf Of The Revenue. 3. It Was Submitted By The Ld. Ar That The Assessee Had Not Filed Its Return Of Income. It Was The Submission That There Was No Monetary Requirement Of The Assessee To File Return Of Income Insofar As The Proviso To Section 10(23C) Of The Act Was Amended To Make It Compulsory For Filing Of Return Of Income Only From The Assessment Year 2023-2024. It Was The Submission That The Assessing Officer Denied The Assessee The Benefit Of Exemption U/S.10(23C)(Iiiad) Of The Act On The Ground That The Assessee Had Not Filed Its Return Of Income. Ld. Ar Also Relied Upon The Decision Of The Itat Indore Bench Of The Tribunal In The Case Of Harda Nagar Bal Vikas

For Appellant: Shri S.K.Kamaluddin, ARFor Respondent: Shri Mrinmay Basak, Sr. DR

Section 10Section 139(1)Section 142(1)

submission that there was no monetary requirement of the assessee to file return of income insofar as the proviso to Section 10(23C) of the Act was amended to make it compulsory for filing of return of income only from the assessment year 2023-2024. It was the submission that

Barkatullah Vishwavidyalaya, Bhopal vs. ITO NFAC, Delhi

Appeal is allowed for statistical purpose

ITA 871/IND/2024[2019-2020]Status: DisposedITAT Indore04 Jul 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi**

Section 12ASection 13(3)Section 143(3)

## आयकर अपीलीय अिधकरण**,** इंदौर Ɋायपीठ**,** इंदौर **IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE** ## **BEFORE SHRI B.M. BIYANI, ACCOUNTANT

All India Womens Conference Kanpur, Kanpur vs. The Income Tax Officer, Ward-1(1)(1), Civil Lines Kanpur

ITA 510/LKW/2024[2022-23]Status: DisposedITAT Lucknow04 Jul 2025AY 2022-23

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2022-23 All India Womens Conference V. The Income Tax Officer Kanpur Ward 1(1)(1) 16/4, Mahila Park, Civil Lines Civil Lines Sarsaiya Ghat, Kanpur Kanpur Tan/Pan:Aacta1200E (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.06.2024, Passed By The Addl/Jcit(A)-2, Kolkata For Assessment Year 2022-23. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under The Societies Registration Act Xxi Of 1860 & Running Working Women’S Hostel At Subsidized Rate Under The Name & Style Of ‘All India Womens Conference’, Kanpur. The Assessee-Society Is Also Registered Under Section 10Ac Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). During The Year Under Consideration, The Assessee-Society E-Filed Its Return Of Income, Declaring Nil Income. The Assessee-Society During The Year Under Consideration Had Shown Gross Receipts Of Rs.10,52,829/- And

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 10Section 10ASection 143(1)

Bangalore passed Intimation Order under section 143(1) of the Act on 28.03.2023, disallowing the exemption claimed by the assessee under section 10(23C) of the Act, amounting to Rs.10,52,829/- and added the same to the total income of the Assessee-Society for the reason that Form No.10B ... Kolkata has erred in law and on facts in sustaining the arbitrarily disallowing an amount of Rs.10,52,829/- towards exemption claimed under section 10(23C) of the Income Tax Act, 1961 therefore deduction ITA No.510/LKW/2024 Page 4 of 8 under section 10(23C) of the Income

Shishukunj Educational Society, Indore vs. Principal Commissioner of Income Tax (Central) Bhopal, Bhopal

Appeal is allowed

ITA 905/IND/2024[2023-24]Status: DisposedITAT Indore30 Jun 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Paresh M. Joshim/S Shishukunj Educational Pr. Cit (Central) Society, Bhopal Shishukunj International बनाम School, / Gram- Jhalaria Bypass Road, Vs. Jhalaria, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aabas8128B Assessee By Shri Gagan Tiwari, Ar Revenue By Shri Anoop Singh, Cit-Dr Date Of Hearing 26.06.2025 Date Of Pronouncement 30.06.2025

Section 10Section 154

facts in passing the impugned rectification order, which was premised entirely on the original order dated 30/09/2024 cancelling the Appellant's registration under Section 10(23C)(vi) of the Income Tax Act. b. That the Ld. Authority has erred in law in passing the impugned rectification order, as subsequent

M/S. Barrows Blue Bells School, Baharaich vs. The I.T.O. (E), Lucknow

Accordingly, the same are being dismissed as having become academic in nature

ITA 362/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R

Section 10Section 11Section 12ASection 147Section 148

No.360, 361 & 362/LKW/2020 Page 9 of 24 were less than Rs.1 crore and, therefore, the assessee was entitled to benefit of exemption under section 10(23C)(iiiad) of the Act and, therefore, the reopening of assessment on the ground of accumulation of income ... gross receipts were at Rs.99,23,022/- and, therefore, in this year also, the assessee was entitled to benefit of exemption under section 10(23C)(iiiad) of the Act. It was submitted that in this year also, the assessee had objected to the reopening, but the objections were not accepted

M/S. Barrows Blue Bells School, Baharaich vs. The I.T.O. (E), Lucknow

Accordingly, the same are being dismissed as having become academic in nature

ITA 361/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R

Section 10Section 11Section 12ASection 147Section 148

M/S. Barrows Blue Bells School, Baharaich vs. The I.T.O. (E), Lucknow

ITA 360/LKW/2020[2010-11]Status: DisposedITAT Lucknow30 Jun 2025AY 2010-11

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Respondent byFor Respondent: Shri Rakesh Garg, Advocate

Section 10Section 11Section 12ASection 147Section 148

No.360/LKW/2020, the assessee's gross receipts were less than Rs.1 crore and, therefore, the assessee was entitled to benefit of exemption under Section 10(23C)(iiiad) of the Act and, therefore, the reopening of assessment on the ground of accumulation of income ... gross receipts were at Rs.99,23,022/- and, therefore, in this year also, the assessee was entitled to benefit of exemption under Section 10(23C)(iiiad) of the Act. It was submitted that in this year also, the assessee had objected to the reopening, but the objections were not accepted

Ram Parsad Dav Public School Society, Markanda vs. ITO (Exemptions), Ward, Ambala

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

ITA 752/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh30 Jun 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Vibhor Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 10Section 11(1)(d)Section 12ASection 143(3)Section 2(24)(iia)Section 250(4)Section 250(6)Section 251(2)Section 271(1)(c)

claiming a Rs. 2,52,325/- donation as "Corpus Fund" and a net surplus of Rs. 20,97,794/- as exempt under Section 10(23C)(vi). The Assessing Officer (AO), during scrutiny under Section 143(3), found the assessee neither registered under Section 12AA nor approved under Section 10(23C ... dismissed on 26/10/2022 for lack of prosecution, without addressing the merits of the assessee’s grounds 3 regarding the denial of exemption under Section 10(23C)(vi) or the treatment of the donation as taxable income. 7. Against the order of the Ld CIT(A) the assessee preferred an appeal

Sanskar Seva Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal is allowed for statistical purposes

ITA 176/AHD/2025[NA]Status: DisposedITAT Ahmedabad30 Jun 2025

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : - Sanskar Seva Trust The Cit(Exemption) 203, Vandan Apartment Vs. Vejalpur, Ahmedabad. Jawahar Nagar 16, Sundarvan Society Vasna, Ahmedabad. Pan : Aants 0040 F (Applicant) (Responent) : Shri Pritesh L. Shah, Ar Assessee By Revenue By : Shri Rignesh Das, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 30/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 30/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Rignesh Das, CIT-DR

Section 10Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(iv)

calling upon the assessee to furnish details and documents in support of the application including details of exemption, if any, claimed under section 10(23C), 11, or 12 in past years, clarification on whether the activities of the trust had commenced and whether any income had been excluded from total

Pokharna Educational Trust, Pune vs. CIT (Exemption), Pune

In the result, appeal of the assessee is dismissed

ITA 1244/PUN/2025[2020-21]Status: DisposedITAT Pune30 Jun 2025AY 2020-21

Section 10Section 10(23)Section 10(230)(iad)Section 12ASection 143(3)Section 263Section 57

assessment order accepting returned income. The relevant paragraph of the written submission filed by ld.AR is reproduced as under : “4. Exemption Under Section 10(23C)(illad) Correctly Claimed 3 4. 1. The assessce qualifies as an educational trust with receipts under Rs 1 crore. Such exemption under Section 10 ... further submitted that the remaining income, after accounting for all such application towards educational purposes, has been correctly claimed as exempt under Section 10(23C) (iiiad) of the Act in the return of income filed by the trust. Thus, there is no misapplication of income or any diversion of funds

Shri Chhatrapati Shivaji Shikshan Sanstha, Shirgaon vs. CIT (Exemption), Pune

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

ITA 2858/PUN/2024[- NA -]Status: DisposedITAT Pune30 Jun 2025

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

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde

Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

assessee is neither regularly registered u/s 12AB read with section 12A(1)(ac) (i) /12A(1)(ac)(iii) nor having regular approval under section 10(23C) read with clause (1)/(ii) of first proviso to the said section and the case is not covered under the exclusions provided vide proviso