What is the leading case on Section 10(23AA) of the Income Tax Act?

Senior Bhosale Estate (HUF) v. Asst. CIT (269 Taxmann 472) is the decision most relied on for Section 10(23AA), cited in 4 judgments.

Which cases are most cited on Section 10(23AA)?

Senior Bhosale Estate (HUF) v. Asst. CIT (269 Taxmann 472) — 4 citing judgments.

How many judgments are there on Section 10(23AA)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 10(23AA) of the Income Tax Act, 1961.

Section 10(23AA) of the Income Tax Act

The decision most relied on for Section 10(23AA) is Senior Bhosale Estate (HUF) v. Asst. CIT (269 Taxmann 472), cited in 4 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(23AA)

Senior Bhosale Estate (HUF) v. Asst. CIT

269 Taxmann 472 · 2019 · Supreme Court

citing judgments

Judgments on Section 10(23AA)

KKVIANS VASUNDHARA FOUNDATION KOLHAPUR,KOLHAPUR vs. CIT EXEMPTION, PUNE

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

ITA 2862/PUN/2024[- NA -]Status: HeardITAT Pune07 Jan 2026

Bench: Shri R. K. Panda & Shri Vinay Bhamorekkvians Vasundhara Foundation Cit (Exemption), Pune Kolhapur Vs. Vishwaroop Apartment, Near Karan Nursery, Kolhapur – 416003 Pan: Aaetk4057F (Appellant) (Respondent) Assessee By : None Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 05-01-2026 Date Of Pronouncement : 07-01-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: NoneFor Respondent: Shri Amol Khairnar, CIT-DR

Section 10Section 11Section 12ASection 80GSection 80G(5)

OM MARSHAL ART AND SOCIAL SERVICE ASSOCIATION,DAUND vs. CIT EXEMPTION, PUNE

In the result, the appeal of the assessee is dismissed

ITA 2861/PUN/2024[- Na -]Status: DisposedITAT Pune27 Nov 2025

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

For Appellant: N O N EFor Respondent: Shri Amol Khairnar

Section 80GSection 80G(5)

LATE TILOKCHAND KUCHE SHIKSHAN PRASARAK MANDAL ,AURANGABAD vs. CIT EXEMPTION, PUNE

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

ITA 534/PUN/2025[NA]Status: DisposedITAT Pune29 Oct 2025

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपऩल सं. / Ita No.534/Pun/2025 निर्धारण वषा / Assessment Year: - Late Tilokchand Kuche V Commissioner Of Income Shikshan Prasarak Mandal, S. Tax, Exemption Pune. Plot No.17, Laxmidevi Balaji Mandir, Juni Mukundwadi, Aurangabad – 431001. Pan: Aabtl3131C Appellant/ Assessee Respondent / Revenue Assessee By Shri Vijay B. Ambhore Revenue By Shri Amit Bobde Date Of Hearing 15/10/2025 Date Of Pronouncement 29/10/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration Under Section 80G Of The Income Tax Act, 1961 Dated 09.12.2024. The Assessee Has Raised Following Grounds Of Appeal : “1. The Learned Commissioner Of Income Tax Exemption Erred In Rejecting The Application For Regular Approval U/S 80G(5) Of The Income Tax Act In An Arbitrary Manner.

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

PSR SUSTAINABILITY FOUNDATION,PUNE vs. CIT(E), PUNE

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

ITA 1920/PUN/2025[NA]Status: DisposedITAT Pune06 Oct 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Respondent: Appellant by None

Section 12ASection 5Section 80G