Section 10(23AA) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(23AA) falls under section 10 of the Income-tax Act, 1961, which corresponds to section 11 (Incomes not included in total income) of the Income-tax Act, 2025.

Read section 11 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

36 judgments on BharatTax turn on Section 10(23AA).

Judgments on Section 10(23AA)

Yashotej Foundation, Pune vs. CIT Exemption, Pune

ITA 376/PUN/2025[2021-22]Status: DisposedITAT Pune29 Apr 2025AY 2021-22

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.377 & 376/Pun/2025 Yashotej Foundation, Sr. No. 60, H. No. 604/4, Kondhwa (Bc), Pune-411048 Vs. Cit (Exemption), Pune Pan: Aabcy3688C अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Vishal Ravindra Patil Department By : Shri Ajay Kumar Keshari Date Of Hearing : 16-04-2025 Date Of Pronouncement : 29-04-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 13.12.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)"] Whereby He Rejected The Application Of The Assessee Filed On 15.06.2024 Before Him In Form No. 10Ab U/S 12A(1)(Ac)(Iii) & Section 80G(5)(Iii) Of The Income Tax Act, 1961 (The "Act"). For The Sake Of Convenience Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri Vishal Ravindra PatilFor Respondent: Shri Ajay Kumar Keshari
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Shri Vitthal Rukhumai Devalay Trust, Pune vs. CIT(Exemption), Pune

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

ITA 430/PUN/2025[-]Status: DisposedITAT Pune24 Apr 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 12ASection 12A(1)(ac)Section 80G

Shri Vitthal Rukhumai Devalay Trust, Pune vs. CIT(Exemption), Pune

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

ITA 429/PUN/2025[-]Status: DisposedITAT Pune24 Apr 2025

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Pramod S ShingteFor Respondent: Shri Ajay Kumar Keshari - CIT
Section 12ASection 12A(1)(ac)Section 80G

I Progress Foundation Aurangabad, Aurangabad vs. CIT Exemption, Pune

ITA 855/PUN/2024[Not Applicable]Status: DisposedITAT Pune11 Apr 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1187 & 855/Pun/2024 I Progress Foundation, 22/1, Mayur Complex, N-6, Cidco, Aurangabad-431001 Vs. Pan : Aabai4359L अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Cit (Exemption), Pune प्रत्यर्थी / Respondent Shri Abhay Shastri Shri Amol Khairnar 14-01-2025 11-04-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 05.03.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)"] Whereby He Rejected The Application Of The Assessee Filed Before Him In Form No. 10Ab U/S 12A(1)(Ac) (Iii) & Section 80G(5)(Iii) Of The Income Tax Act, 1961 (The "Act") Filed On 30.09.2023. For The Sake Of Convenience Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

I Progress Foundation Aurangabad, Aurangabad vs. CIT Exemption, Pune

ITA 1187/PUN/2024[Not Applicable]Status: DisposedITAT Pune11 Apr 2025

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.1187 & 855/Pun/2024 I Progress Foundation, 22/1, Mayur Complex, N-6, Cidco, Aurangabad-431001 Vs. Pan : Aabai4359L अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Cit (Exemption), Pune प्रत्यर्थी / Respondent Shri Abhay Shastri Shri Amol Khairnar 14-01-2025 11-04-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 05.03.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)"] Whereby He Rejected The Application Of The Assessee Filed Before Him In Form No. 10Ab U/S 12A(1)(Ac)(Iii) & Section 80G(5)(Iii) Of The Income Tax Act, 1961 (The "Act") Filed On 30.09.2023. For The Sake Of Convenience Both The Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Ramratan Sarda Medical Help Society, Nagpur vs. CIT Exemption, Pune

In the result, assessee’s appeal stands allowed for statistical purposes

ITA 29/NAG/2025[-]Status: DisposedITAT Nagpur21 Mar 2025

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Naresh JakhotiaFor Respondent: Shri Sandipkumar Salunke
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Bhagwan Mahavir Aradhana Kendra, Nashik vs. CIT(E), Pune

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

ITA 2103/PUN/2024[2024-25]Status: DisposedITAT Pune21 Mar 2025AY 2024-25

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

For Appellant: Shri Abhay AvchatFor Respondent: Shri Amol Khairnar
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Vidyarthi Vikas Mandal, Sangli vs. The Commissioner of Income Tax (Exemption), Pune

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

ITA 2775/PUN/2024[-]Status: DisposedITAT Pune28 Feb 2025

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

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Kumar Keshari – CIT
Section 10Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(vi)

Gram Urja Human Development Foundation, Ambajogai vs. CIT, Pune

Accordingly, the appeal of assessee is allowed for statistical purposes

ITA 2740/PUN/2024[2025-2026]Status: DisposedITAT Pune28 Feb 2025AY 2025-2026

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2739 & 2740/Pun/2024 Gram Urja Human Development Foundation, Gramurja Foundation, Vidyut Nagar, Morewadi, Ambajogai – 431517 Pan: Aaicg6193P अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Cit (Exemption), Pune Vs. प्रत्यर्थी / Respondent Shri Amar Sabale & Adv. Rajdeep A. Dikonda Shri Amol Khairnar 13-01-2025 28-01-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 06.12.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)"] Whereby He Rejected The Application Of The Assessee Filed Before Him In Form No. 10Ab U/S 12A(1)(Ac)(Iii) & Section 80G(5)(Iii) Of The Income Tax Act, 1961 (The "Act") Filed On 29.08.2024. These Were Heard Together & Are Being Disposed Of By This Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Gram Urja Human Development Foundation, Ambejogai vs. CIT, Pune

Accordingly, the appeal of assessee is allowed for statistical purposes

ITA 2739/PUN/2024[2025-2026]Status: DisposedITAT Pune28 Feb 2025AY 2025-2026

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.2739 & 2740/Pun/2024 Gram Urja Human Development Foundation, Gramurja Foundation, Vidyut Nagar, Morewadi, Ambajogai – 431517 Pan: Aaicg6193P Vs. Cit (Exemption), Pune अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Amar Sabale & Adv. Rajdeep A. Dikonda Department By : Shri Amol Khairnar Date Of Hearing : 13-01-2025 Date Of Pronouncement : 28-01-2025 आदेश / Order Per Astha Chandra, Jm : Two Appeals Filed By The Assessee Are Directed Against The Two Separate Order(S) Both Dated 06.12.2024 Of The Ld. Commissioner Of Income Tax (Exemption), Pune [“Cit(E)"] Whereby He Rejected The Application Of The Assessee Filed Before Him In Form No. 10Ab U/S 12A(1)(Ac)(Iii) & Section 80G(5)(Iii) Of The Income Tax Act, 1961 (The "Act") Filed On 29.08.2024. These Were Heard Together & Are Being Disposed Of By This Order.

For Appellant: Shri Amar Sabale &For Respondent: Shri Amol Khairnar
Section 12ASection 12A(1)(ac)Section 80G(5)(iii)

Lok Kalyan Mandal, Ganpati Mandir, Dr Hedgewar Nagar, Ichalkaranji vs. Exemption Ward, Kolhapur, Aayakar Bhavan

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

ITA 2337/PUN/2024[2024-25]Status: DisposedITAT Pune12 Feb 2025AY 2024-25

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2024-25

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar, CIT-DR
Section 10Section 11Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

Income Tax Officer-3(1), Raipur vs. Chhattisgarh State Agricultural Marketing Board, Raipur

ITA 518/RPR/2024[2014-15]Status: DisposedITAT Raipur31 Jan 2025AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 518/Rpr/2024 (िनधा"रण वष" Assessment Year: 201415)

For Appellant: Shri R. B. Doshi, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 10Section 143(1)Section 154Section 250

DCIT, Circle-1, Noida vs. Dnata International Pvt. Ltd., Noida

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 3937/DEL/2018[2013-14]Status: DisposedITAT Delhi13 Jan 2025AY 2013-14

Bench: Shri Mahavir Singh, Hon'Bleasstt. Year: 2017-18 Csd Canteen Dgafms, Vs. Nfac, Delhi L&M-Block, O/O Dgafms Csd Canteen, Church Road, New Delhi – 110001 (Pan: Aabac5596P) (Appellant) (Respondent) Appellant By : Shri Ved Prakash Gupta, Ca Respondent By : Shri Sangeet Bansal, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

For Appellant: Shri Ved Prakash Gupta, CAFor Respondent: Shri Sangeet Bansal, Sr. DR
Section 10

ITO Ward-52(1), Delhi vs. Army Wives Welfare Association, Delhi

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

ITA 2350/DEL/2023[2018-19]Status: DisposedITAT Delhi11 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember Ito, Ward 52 (1), Vs. Army Wives Welfare Association, Delhi. Branch Army Hq Dhq Po, Delhi – 110 001. (Pan: Aabta3953B) (Appellant) (Respondent) Assessee By : Shri Satyen Sethi, Advocate Shri A.T. Panda, Advocate Revenue By : Shri Javed Akhtar, Cit Dr Date Of Hearing : 26.09.2024 Date Of Order : 11.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. This Appeal Filed By The Assessee Is Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac) (Hereinafter Referred To As ‘Ld. Cit (A)’) Dated 03.07.2023 For Ay 2018-19. 2. Brief Facts Of The Case Are, Assessee Is Working For Welfare Of War Widows, Children Of War Widows Deprived & Needy Army Dependents Of Serving & Retired Army Personnel. It Basically Supports The Widows To Help Them

For Appellant: Shri Satyen Sethi, AdvocateFor Respondent: Shri Javed Akhtar, CIT DR
Section 10Section 11Section 12A

M/S Sampoorna Samiti, Jabalpur vs. Commissioner of Income Tax (Ex), Bhopal

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 23/JAB/2020[-]Status: DisposedITAT Jabalpur02 Feb 2021

Bench: Shri N.R.S. Ganesan & Shri Sanjay Arora

Section 12ASection 13(3)Section 80Section 80GSection 80G(5)Section 80G(5)(vi)

ACIT 12(2)(2), Mumbai vs. India First Life Insurance Co.Ltd, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 1912/MUM/2018[2013-14]Status: DisposedITAT Mumbai07 Aug 2019AY 2013-14

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1912/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) Acit-12(2)(2) बिधम/ M/S. India First Life 12(2)(2), Room No.145, 1St Insurance Company Ltd. Vs. Floor, Aayakar Bhavan, 301, B-Wing, The Qube, M.K. Road, Mumbai- Infinity Park, Dindhosi, Film 400020. City Road, Malad (E), Mumbai-400097. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadcb6215G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri Manjunatha Swamy (Dr) Assessee By: Shri Ketan Ved/Ninad Patade सुनवाई की तारीख / Date Of Hearing: 01/08/2019 घोषणा की तारीख /Date Of Pronouncement: 07/08/2019 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 15.12.2017 Passed By The Commissioner Of Income Tax (Appeals) -22, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2013- 14. 2. The Revenue Has Raised The Following Grounds: -

For Appellant: Shri Ketan Ved/Ninad PatadeFor Respondent: Shri Manjunatha Swamy (DR)
Section 10Section 10(34)Section 143(1)Section 143(2)Section 44