Section 10(22) of the Income Tax Act

The decision most relied on for Section 10(22) is CIT v. Kamala Town Trust (217 ITR 699), cited in 33 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(22)

CIT v. Kamala Town Trust
217 ITR 699 · 1996 · Supreme Court
33
citing judgments

Cancellation of registration granted under Section 12AA of the Income Tax Act requires proof of specified violations, not mere suspicion.

Human Welfare Foundation v. DCIT (Exemptions)
174 Taxmann.com 650 · 2025 · Reported
28
citing judgments

Amended provisions cannot be applied retrospectively if it leads to an incorrect outcome for the assessment year under consideration.

ACIT v. B. Srinivasa Rao
159 TTJ 483 · 2014 · ITAT
18
citing judgments
Maharashtra Academy of Engineering Education Research v. CIT
133 TTJ 706 · 2010 · ITAT
17
citing judgments
DCIT (Central), (2024) 162 Taxmnn.com and The Srinivasa Educational Charitable Trust v. DCIT (Central)
173 Taxmann.com 577 · 2025 · ITAT
17
citing judgments
Ajith Education Trust v. CIT
143 TTJ 483 · 2010 · ITAT
14
citing judgments
Vanitha Vishram Society v. CIT
280 ITR 345 · 2005 · Reported
14
citing judgments
Vignana Jyothi v. DIT(E)
81 Taxmann.com 204 · 2017 · Reported
14
citing judgments
CIT v. Rajasthan State Text Book Board
244 ITR 667 · 2000 · High Court
12
citing judgments
DIT (Exemptions) v. Chartered Accountants Study Circle
23 Taxmann.com 444 · 2012 · High Court
6
citing judgments

Judgments on Section 10(22)

DCIT, EXEMPTION CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1423/JPR/2025[2012-13]Status: DisposedITAT Jaipur23 Mar 2026AY 2012-13

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1339/JPR/2025[2010-11]Status: DisposedITAT Jaipur23 Mar 2026AY 2010-11

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1338/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Mar 2026AY 2011-12

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1337/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Mar 2026AY 2014-15

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1336/JPR/2025[2015-16]Status: DisposedITAT Jaipur23 Mar 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1335/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1334/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1333/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Mar 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOOK, JAIPUR

The appeals of the revenue are dismissed

ITA 1332/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Mar 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

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

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

ITA 874/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

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