Section 10(23C)(iv) of the Income Tax Act

The decision most relied on for Section 10(23C)(iv) is Escorts Ltd. v. UOI (199 ITR 43), cited in 267 of the 37 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(23C)(iv)

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. Market Committee, Pipli
330 ITR 16 · 2011 · High Court
113
citing judgments

A charitable trust can claim depreciation on assets when computing the income applied for charitable or religious purposes under Section 11 of the Income Tax Act, for assessment years prior to the introduction of Section 11(6). The restriction on claiming depreciation, as introduced by Section 11(6), is prospective from AY 2015-16.

CIT (Exemptions) v. Shree Shyam Mandir Committee
400 ITR 466 · 2018 · High Court
31
citing judgments

The proviso to Section 12A(2) of the Income-tax Act, 1961, introduced by the Finance Act, 2014, is declaratory and has retrospective effect, allowing registration under Section 12AA during pending assessment proceedings to claim exemptions for earlier years. Reassessment proceedings under Section 147 should not be initiated solely for the non-registration of a trust.

Bureau of India Standard v. DGIT (Exemptions)
212 Taxmann 210 · 2013 · High Court
30
citing judgments
Adityapur Industrial Area Development Authority v. Union of India
153 Taxmann 107 · 2006 · Supreme Court
23
citing judgments
India Trade Promotion Organization v. DGIT (Exemptions)
229 Taxmann 347 · Reported
12
citing judgments
CIT(E) v. Karnataka State Welfare Fund
141 Taxmann.com 419 · 2022 · High Court
9
citing judgments
Mussoorie Dehradun Development Authority v. Addl CIT
140 Taxmann.com 192 · 2022 · High Court
8
citing judgments
Vidarbha Housing Board v. ITO
92 ITR 430 · 1973 · High Court
7
citing judgments
School Samiti v. DCIT
139 Taxmann.com 231 · 2022 · Reported
4
citing judgments

Judgments on Section 10(23C)(iv)

HAMDARD LABORATORIES INIDA,DELHI vs. DCIT CIRCLE(E) 1(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 8826/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2023-24] Hamdard Laboratories India, Dcit, Circle(Exempt), Hamdard Building, 2A/3, Asaf Civic Centre, New Delhi Ali Road, New Delhi-110002 Vs Pan-Aaath0842H Appellant Respondent Appellant/Assessee By Shri S.R Mehta, Ca Respondent/Revenue By Shri Ajay Kumar Arora, Sr. Date Of Hearing 19.03.2026 Date Of Pronouncement 20.03.2026 Order Per Amitabh Shukla, Am

Section 10Section 139(5)Section 143(1)Section 143(3)Section 250

BALAJI EDUCATIONAL WELFARE SOCIETY,LUCKNOW vs. ASSESSING OFFICER, CPC, LUCKNOW

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

ITA 712/LKW/2025[2018-19]Status: DisposedITAT Lucknow17 Feb 2026AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Balaji Educational Welfare V. Assessing Officer, Cpc Society Lucknow-226001. Balaji Public School Near Railway Station Nawabganj, Barabanki-225001. Pan:Aacab8487H (Appellant) (Respondent) Appellant By: Shri Sharad Srivastava, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

For Appellant: Shri Sharad Srivastava, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 10Section 143(1)Section 154

INCOME TAX OFFICER, CUMBALLA HILL vs. SETH DAMJI LAXMICHAND JAIN DHARMA STHANAK, CHINCHPOKALI

In the result, the appeal is dismissed

ITA 4824/MUM/2025[2012-13]Status: DisposedITAT Mumbai03 Feb 2026AY 2012-13

Bench: Shri Saktijit Dey & Shri Jagadishincome Tax Officer Seth Damji Laxmichand Jain Room No. 617, 6Th Floor, Dharma Sthanak Mtnl Building, Peddar Road, Vs. 64 Dr. Ambedkar Road, Cumballa Hill, Mumbai-400 026 Opp. Kalchowki, Post Office, Chichpokali, Mumbai-400 012 Pan/Gir No. Aacts 2218 L (Appellant) : (Respondent) Appellant By : Shri Hemant Jawahar Lal & Shri Ravi Ganatra Respondent By : Shri Arun Kanti Datta – Cit Dr Date Of Hearing : 14.01.2026 Date Of Pronouncement : 03.02.2026 O R D E R Per Saktijit Dey: The Present Appeal By The Department Arises Out Of Order Dated 26.05.2025, Passed By National Faceless Appeal Centre (‘Nfac’ For Short), Delhi Pertaining To The Assessment Year (A.Y. For Short) 2012-13. 2. The Effective Grounds Raised By The Department Are As Under: 1. "On The Facts & Circumstances In Allowing Of The Case & In Law, The Ld Cit(A) Erred The Benefit Of Indexed Cost Of Acquisition Trust Registered U/S. 48 Of The Act To A U/S. 12A, Disregarding Dated 19.06.1968. The Cbdt Circular No 5-P(Lxx- 2. "On The Facts & Circumstances Allowing Accumulation Of The Case & In Law, The Cit(A) Erred In Same Being Under Section 11(1)(A) On Capital Gains, Despite The Resulting In Already Deemed As Applied Under Section 11(1A), Thereby Double Deduction". 3. "On The Facts & Circumstances To Appreciate Of The Case & In Law, He Ld. Cit(A) Failed J.K. Synthetics The Ratio Of Decision Of Hon'Ble Supreme Court In The Case Of Apex Court Ltd. V. Union Of India (199 Itr 43) (Sc) Wherein The Hon'Ble Has Categorically Held That No Legislation Permit Double Can Be Construed To Specifically Deduction In Respect Of The Same Expenditure Unless Provided.

For Appellant: Shri Hemant Jawahar Lal &For Respondent: Shri Arun Kanti Datta – CIT DR
Section 11Section 11(1)(a)Section 11(2)Section 11ASection 12ASection 48

ALL INDIA WOMEN CONFERENCE,KANPUR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

The appeal of the assessee stands allowed for statistical purposes

ITA 135/LKW/2025[2025-2026]Status: DisposedITAT Lucknow21 Nov 2025AY 2025-2026

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2025-26 All India Women Conference V. The Cit(Exemption) 16/4, Mahila Park Lucknow Sarsaiya Ghat Kanpur (U.P) Tan/Pan:Aacta1200E (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 30.12.2024, Passed By The Commissioner Of Income Tax (Exemption) Under Section 10(23C)(Ii) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) [Cit(E)], Rejecting The Application Of The Assessee For Registration Under Section 10(23C) Of The Act.

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 10

SHREE SUNDER NAGAR JAIN SANGH ,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION) WD 2(3), MUMBAI

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

ITA 3585/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Nov 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarshree Sunder Nagar Jain V/S. Income Tax Officer (Exemption), Sangh बनाम Ward – 2(3), Mtnl Building, C/O G.P. Mehta & Co. Cas Peddar Road, Mumbai–400 026, 807, Tulsiani Chambers, Maharashtra Nariman Point, Mumbai – 400 021, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacts3778B Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhavik Chheda, ARFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 11Section 139(1)Section 143Section 143(1)

SMT VIMLA DEVI RAM LAXMAN SHARMA SHIKSHA SAMITI,AGRA vs. ITO, WARD EXEMTION, AGRA RCC, AGRA

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

ITA 185/AGR/2025[2018-19]Status: DisposedITAT Agra28 Oct 2025AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Sunil Kumar Singhsmt. Vimla Devi Ram Laxman Sharma Shiksha Samiti, Vs. Ito, Village Gadi Thana, Ward Exemption, Shamshabad, Agra. Agra – 283 125 (Uttar Pradesh). (Pan : Aakas3559F) (Appellant) (Respondent) Assessee By : Shri Rajesh Malhotra, Ca Revenue By : Shri Shailendra Srivastava, Sr. Dr Date Of Hearing : 14.10.2025 Date Of Order : 28.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl/Joint Commissioner Of Income-Tax (Appeals)-3, Ahmedabad [“Ld. Jcit(A)”, For Short] Dated 26.03.2025 For The Assessment Year 2018-19. 2. At The Time Of Hearing, Ld. Ar For The Assessee Submitted That There Was A Delay Of 1650 Days In Filing The Appeal Before The Ld. Cit (A) & The Ld. Cit (A) Dismissed The Appeal Of The Assessee On The Ground Of Inordinate

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Shailendra Srivastava, Sr. DR
Section 10Section 154

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. MAHARASHTRA STATE BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, PUNE

In the result, the appeal of the assessee is allowed

ITA 825/PUN/2025[2022-2023]Status: DisposedITAT Pune24 Oct 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2022-23

For Appellant: Shri Piyush BafnaFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 10Section 10(46)Section 143(1)

M/S. ALTERNATIVE FOR INDIA DEVELOPMENT,CHENNAI vs. ITO, EXEMPTION WARD-4, CHENNAI

In the result, the appeal of the assessee stands allowed

ITA 1732/CHNY/2025[2019-20]Status: DisposedITAT Chennai09 Oct 2025AY 2019-20

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:1732/Chny/2025 िनधा$रण वष$ / Assessment Year: 2019-20

For Appellant: Shri. K. Vishwa Padmanabhan, C.AFor Respondent: Ms. Gauthami Manivasagam, J.C.I.T
Section 10Section 11Section 12ASection 143(1)

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 217/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

SOLO RESEARCH FOUNDATION,PUNE vs. CIT EXEMPTION, PUNE

In the result, appeal of the Assessee in ITA No

ITA 216/PUN/2025[NA]Status: DisposedITAT Pune30 Sept 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.216 & 217/Pun/2025 निर्धारण वषा / Assessment Year:- Solo Research Foundation, V The Commissioner Of Office No.50/51, B12 S Income Tax(Exemption), Shardaram Park, Sasoon Road, Pune. Pune – 411001. Pan: Aaxcs3760K Appellant/ Assessee Respondent / Revenue Assessee By Shri Rahul Kaul – Ar Revenue By Shri Amit Bobde – Dr Date Of Hearing 25/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Application For Grant Of Registration U/S.12Ar.W.S 12Ab & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 28.11.2024 Respectively. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 10Section 11Section 12Section 12A

M/S. TAMIL NADU TRADE PROMOTION ORGANISATION,CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, this appeal of the assessee is allowed

ITA 1438/CHNY/2025[-]Status: DisposedITAT Chennai26 Sept 2025

Bench: Shri Ss Viswanethra Ravi & Shri Ratnesh Nandan Sahaym/S Tamil Nadu Trade Promotion C.I.T. (Exemptions), Organization, Vs. Chennai. 6-A/B/C, Mount Poonamallee Road, Nandambakkam-600089 (Tamil Nadu) Pan No. Aabct 6725 H Appellant/ Assessee Respondent/ Revenue

Section 10Section 2(15)Section 25Section 8

GUJARAT TECHNOLOGICAL UNIVERSITY,AHMEDABAD, VADODARA. vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 EXEMPTIONS, AHMEDABAD, GUJARAT.

In the result, the appeal of the assessee is allowed

ITA 1187/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad19 Aug 2025AY 2019-20

Bench: Ms Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1187/Ahd/2025 िनधा"रण वष" /Assessment Year : 2019-10 Gujarat Technological University, The Dcit, Nr. Vishwakarma Govt. Engg. College, बनाम/ Circle-1, V/S. Near Visar Three Roads, Exemptions, Chandkheda Society Area S.O, Ahmedabad Gandhinagar, Ahmedabad-382424. (Gujarat) "थायी लेखा सं./Pan: Aaalg1109L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Ms. Amrin Pathan, Ar Revenue By : Shri Rignesh Das, Sr-Dr सुनवाई की तारीख/Date Of Hearing : 14/08/2025 घोषणा की तारीख /Date Of Pronouncement: 19/08/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: ] ] This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Cit(A)”] Dated 14.03.2025, For The Assessment Year (A.Y.) 2019–20, Arising Out Of The Rectification Order Passed By The Centralized Processing Centre (Cpc), Bengaluru, Under

For Appellant: Ms. Amrin Pathan, ARFor Respondent: Shri Rignesh Das, Sr-DR
Section 10Section 11Section 12ASection 139(1)Section 139(5)Section 143(1)Section 154

KERALA MOTOR TRANSPORT WORKERS WELFARE FUND BOARD,KOLLAM vs. DEPUTY COMMISSIONER OF INCOME TAX (E), THIRUVANANTHAPURAM

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

ITA 354/COCH/2025[2012-13]Status: DisposedITAT Cochin31 Jul 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2012-13 Kerala Motor Transport Workers .......... Appellant Welfare Fund Board Jayam Building, Kollam Bazar, Kollam 691001 [Pan: Aaatk1714D] Vs. The Income Tax Officer (Exemption), Kollam .......... Respondent Appellant By: Shri Rjeev R., Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 13.06.2025 Date Of Pronouncement: 31.07.2025

For Appellant: Shri Rjeev R., CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 10Section 143(3)Section 250(6)

UTTARAKHAND POLLUTION CONTROL BOARD,DEHRADUN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, DELHI

In the result, all three appeals are allowed for statistical purposes

ITA 5130/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Jul 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10(46)Section 147Section 148Section 271(1)(c)

UTTARAKHAND POLLUTION CONTROL BOARD,DEHRADUN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, DELHI

In the result, all three appeals are allowed for statistical purposes

ITA 5129/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Jul 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10(46)Section 147Section 148Section 271(1)(c)

UTTARAKHAND POLLUTION CONTROL BOARD,DEHRADUN vs. COMMISSIONER OF INCOME TAX, NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, DELHI

In the result, all three appeals are allowed for statistical purposes

ITA 5128/DEL/2024[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

Section 10(46)Section 147Section 148Section 271(1)(c)

SHRI DIGAMBER JAIN SENGAN MANDIR,NAGPUR vs. ITO WARD-1 EXEMP, NAGPUR

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

ITA 299/NAG/2025[2019-20]Status: DisposedITAT Nagpur24 Jun 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry

For Appellant: Shri Naresh Jakhotia, Ld.CAFor Respondent: Shri Surjit Kumar Saha, Ld.Sr.DR
Section 10Section 11Section 12ASection 250

INTERNATIONAL COMMISSION ON IRRIGATION AND DRAINAGE EMPLOYEES PROVIDENT FUND (ICID PF TRUST),NEW DELHI vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

In the result, both appeals of the assessee are allowed as above

ITA 4204/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Jun 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 10Section 10(21)Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 154

DY. COMMISSIONER OF INCOME TAX(EXEMPTIONS)-2(1),MUMBAI, MUMBAI vs. MAHARASHTRA ENERGY DEVELOPMENT AGENCY, MUMBAI

In the result, the grounds raised by the Revenue are dismissed

ITA 1261/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Apr 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(230)(iv)Section 11Section 11(1)(d)Section 12ASection 143(3)

ADHERE FOUNDATION,PUNE vs. AO, EXEMPTION WARD , PUNE

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

ITA 954/PUN/2024[AY 2021-22]Status: DisposedITAT Pune22 Apr 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.954/Pun/2024 Assessment Year : 2021-22

For Appellant: Shri Sushil VarmaFor Respondent: Shri Ramnath P. Murkunde
Section 11Section 12ASection 143(1)Section 154Section 250Section 8

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