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

CIT v. Rajasthan & Gujarati Charitable Foundation Poona (402 ITR 441) — 187 citing judgments; Pinegrove International Charitable Trust v. UOI (327 ITR 73) — 56 citing judgments; CIT v. Children’s Education Society (358 ITR 373) — 42 citing judgments; Oxford Academy for Career Development v. Chief CIT (315 ITR 382) — 37 citing judgments; Surat City Gymkhana v. Dy.CIT (254 ITR 733) — 37 citing judgments.

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

BharatTax indexes 89 ITAT, High Court and Supreme Court judgments that turn on Section 10(23C)(vi) of the Income Tax Act, 1961.

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

The decision most relied on for Section 10(23C)(vi) is CIT v. Rajasthan & Gujarati Charitable Foundation Poona (402 ITR 441), cited in 187 of the 89 judgments on BharatTax that turn on this section.

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

CIT v. Rajasthan & Gujarati Charitable Foundation Poona

402 ITR 441 · 2018 · Supreme Court

187

citing judgments

The amendment related to claiming depreciation for charitable trusts under Section 11(6) is prospectively applicable. This means depreciation on the opening balance of fixed assets cannot be denied if their cost was previously claimed as an application of income.

Pinegrove International Charitable Trust v. UOI

327 ITR 73 · 2010 · High Court

citing judgments

An educational institution qualifies for exemption under Section 10(23C)(vi) if its predominant object is solely education and not to earn profit. The mere generation of a surplus or profit from imparting education does not, by itself, disentitle it from the exemption, provided the income is applied for its educational objects.

CIT v. Children’s Education Society

358 ITR 373 · 2013 · High Court

citing judgments

When an assessee society runs multiple educational institutions, the exemption under Section 10(23C)(iiiad) applies to each institution individually, meaning the specified monetary limit is considered per institution and not for the aggregate annual receipts of the entire society.

Oxford Academy for Career Development v. Chief CIT

315 ITR 382 · 2009 · High Court

citing judgments

The Commissioner of Income Tax (CIT) has no power to cancel registration granted under Section 12A of the Income Tax Act retrospectively, especially when there is no express provision in the Act for such cancellation and the order is quasi-judicial in nature.

Surat City Gymkhana v. Dy.CIT

254 ITR 733 · 2002 · High Court

citing judgments

The burden of proof lies on the Assessing Officer (AO) to establish that a trust or charitable institution is hit by the provisions of Section 13. General allegations or mere transactions with interested persons are insufficient unless concrete benefit is proven.

CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors.

8 SCC 47 · 2015 · Reported

citing judgments

An educational institution primarily engaged in educating persons does not cease to be for educational purposes merely because it generates a surplus, provided the profit-making motive is not the predominant object. The institution's activities must be genuine and conducted in accordance with the conditions for approval under Section 10(23C).

Tribune Trist v. CIT

390 ITR 547 · 2017 · High Court

citing judgments

A trust's predominant motive to achieve its charitable objects is sufficient for exemption, even if incidental income is generated. Earning profit must be the predominant motive for an assessee to be considered engaged in business, trade, or commerce under the proviso to Section 2(15).

Aurora Educational Society v. CCIT

20 Taxmann.com 46 · 2012 · Reported

citing judgments

CIT v. Indian Jute Mills Association

134 ITR 68 · 1982 · High Court

citing judgments

Expenditure incurred includes depreciation claims. Necessary provisions required by statute, such as for gratuity and leave encashment, can be considered as applied for the objects of a trust.

New Noble Educational Society v. Chief CIT

334 ITR 303 · 2011 · High Court

citing judgments

Judgments on Section 10(23C)(vi)

C D O JAIN EDUCATION SOCIETY,GADAG vs. INCOME TAX OFFICER, EXEMPTIONS WARD-1, HUBLI

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

ITA 2570/BANG/2025[2022-23]Status: DisposedITAT Bangalore21 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri R. Chandrashekhar, A.RFor Respondent: Sri N. Balusamy, D.R

Section 10Section 11Section 119(2)(b)Section 143(1)Section 154Section 234ASection 244ASection 250

SHRI BALWANT SINGH PUBLIC SCHOOL SAMITI,HATHRAS vs. ITO WARD 4(3)(4), HATHRAS, HATHRAS

In the result, the appeal of the Assessee is allowed

ITA 94/AGR/2026[20222-23]Status: DisposedITAT Agra02 Apr 2026

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singhshri Balwant Singh Vs. Ito, Public School Samiti, Ward-4(2)(4), Sikandra Rao Road, Hathras Salempur, Sasni, Hathras, (Appellant) (Respondent) Pan: Aaajs4970P Assessee By : Shri Pankaj Garh, Adv Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 19/03/2026 Date Of Pronouncement 02/04/2026

For Appellant: Shri Pankaj Garh, AdvFor Respondent: Shri Shailendra Srivastava, Sr. DR

Section 10Section 11(1)(a)Section 12ASection 143(1)Section 154Section 154(3)

ST. JOSEPHS EDUCATION TRUST VIJAPUR,MEHSANA vs. THE ITO, EXEMPTION WARD, PALANPUR

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 445/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2019-20

Bench: Ld. Cit(A).

Section 10Section 11Section 143(1)Section 154

THE INSTITUTE OF THE FRANCISCAN MISSIONARIES OF MARY SOCIETY NO.14 (AOP),NILGIRIS vs. ITO, EXEMTIONS,, COIMBATORE

The appeal of the assessee is allowed

ITA 3660/CHNY/2025[2017-18]Status: DisposedITAT Chennai27 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3660/Chny/2025 िनधा$रण वष$ /Assessment Year: 2017-18

For Appellant: Mr. Abhishek Murali, C.A ()For Respondent: Dr. M.D.Vijay Kumar, JCIT

Section 10Section 12ASection 250Section 270ASection 274

SHREE JAIN SWETAMBER TERAPANTHI MANAV HITKARI SANGH,PALI vs. ITO, WARD, EXEMPTION, JODHPUR

In the result this appeal is allowed for statistical purposes

ITA 826/JODH/2024[2024-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2024-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleshree Jain Swetamber Terapanthi Ddit, Cpc, Manav Hitkari Sangh Bangaluru C/O Rajendra Jain Advocate, 106, Akshay Deep Complex, 5Th B Road, Sadarpura, Jodhpur Pan No. Aaabs2490J Assessee By Shri Rajendra Kumar Jain, Advocate (Physical) Revenue By Shri P.R. Mirdha, Addl. Cit (Virtual) Date Of Hearing 18.02.2026. Date Of Pronouncement 26.02 .2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Addl/Jcit(A) Prayagraj [Hereinafter Referred To As The Jcit (A)] Dated 03.09.2024 With Respect To Assessment Year 2014-15 Challenging Therein Sustaining The Assessed Income Of Rs. 32,61,973/- Without Considering Merits Of The Case.

Section 10Section 11Section 12ASection 250

SACRED HEART EDUCATIONAL SOCIETY, MOGA,MOGA vs. THE PCIT (EXEMPTIONS) CHANDIGARH, CHANDIGARH

ITA 1634/CHANDI/2025[2026-2027]Status: DisposedITAT Chandigarh17 Feb 2026AY 2026-2027

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1633/Chd/2025 "नधा"रण वष" / Assessment Year: 2022-23 Sacred Heart Educational Society, The Cit (Exemptions), Village – Dosanj Road, Vs Chandigarh. Moga. "थायी लेखा सं./Pan No: Aadts6234P अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita No. 1634/Chd/2025 "नधा"रण वष" / Assessment Year: 2026-27 Sacred Heart Educational Society, The Pcit (Exemptions), Village – Dosanj Road, Vs Chandigarh. Moga. "थायी लेखा सं./Pan No: Aadts6234P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Sudhir Sehgal, Advocate & Shri Rohit Garg, Ca Revenue By : Shri Bharat Bhushan Garg, Cit Dr Date Of Hearing : 27.01.2026 Date Of Pronouncement : 17.02.2026

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Garg, CAFor Respondent: Shri Bharat Bhushan Garg, CIT DR

Section 10Section 12ASection 12A(1)(ac)

SACRED HEART EDUCATIONAL SOCIETY, MOGA,MOGA vs. THE CIT(EXEMPTIONS) CHANDIGARH, CHANDIGARH

ITA 1633/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh17 Feb 2026AY 2022-2023

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Garg, CAFor Respondent: Shri Bharat Bhushan Garg, CIT DR

Section 10Section 12ASection 12A(1)(ac)

DR. BABASAHEB AMBEDKAR OPEN UNIVERSITY,AHMEDABAD vs. THE DY.CIT, CIRCLE-1, EXEMPTION, AHMEDABAD

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 122/AHD/2026[2015-16]Status: DisposedITAT Ahmedabad12 Feb 2026AY 2015-16

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 10Section 10(230)Section 11Section 12ASection 12A(1)(ba)Section 147Section 148Section 68

INSTITUTE OF ACTUARIES OF INDIA ,MUMBAI vs. DCIT (EXEMPTIONS)-1(1), MUMBAI

ITA 7028/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Feb 2026AY 2015-16

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

Section 10Section 11Section 119(2)(b)Section 143(1)

S.D EDUCATION SOCIETY,KARNAL vs. DCIT EXEMPTION, CHANDIGARH

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

ITA 1088/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh10 Feb 2026AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 1087 & 1088/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 & 2018-19 S.D. Education Society, The Dcit (Exemptions), S.D. Model Sr. Section. School, Vs Chandigarh. Railway Road, Karnal. "थायी लेखा सं./Pan No: Aabas5001P अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Girish Aneja, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr. Dr Date Of Hearing : 09.02.2026 Date Of Pronouncement : 10.02.2026

For Appellant: Shri Girish Aneja, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR

Section 249Section 253Section 3Section 5

S.D EDUCATION SOCIETY,KARNAL vs. DCIT EXEMPTION, CHANDIGARH

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

ITA 1087/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh10 Feb 2026AY 2017-18

For Appellant: Shri Girish Aneja, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR

Section 249Section 253Section 3Section 5

SATYAM EDUCATIONAL AND SOCIAL ENHANCEMENT TRUST,KATIHAR vs. ITO EXEMPTION WARD BHAGALPUR, BHAGALPUR

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

ITA 529/PAT/2025[25-26]Status: DisposedITAT Patna09 Feb 2026

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12Section 12ASection 12A(1)Section 12A(1)(ac)Section 12A(1)(vi)

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

S D RAI PRAYAS EDUCATIONAL TRUST ,KOLKATA vs. ASSESSMENT UNIT WARD 50(1) , KOLKATA

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

ITA 2495/KOL/2025[2020-21]Status: DisposedITAT Kolkata15 Jan 2026AY 2020-21

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2020-21 S D Rai Prayas Educational Trust……………..……….….……….……Appellant Flat No.Ge Building No.11, Brijdham Housing Complex, Canal Street, Vip Road, Shree Bhumi, North 24 Parganas, Kol-700048.. [Pan: Aavts2993M] Vs. Assessment Unit Ward-50(1), Kolkata …………..…….....……...…..…..Respondent

Section 10Section 144Section 250Section 274Section 5

S.D EDUCATION SOCIETY,KARNAL vs. ACIT CIRCLE, KARNAL

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5224/DEL/2025[2011-12]Status: DisposedITAT Delhi07 Jan 2026AY 2011-12

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Girish Aneja, CAFor Respondent: Ms Ankush Kalra, Sr. DR

Section 10Section 143(1)Section 143(2)Section 143(3)Section 250

S.D EDUCATION SOCIETY,KARNAL vs. ACIT CIRCLE KARNAL, KARNAL

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 5223/DEL/2025[2010-11]Status: DisposedITAT Delhi07 Jan 2026AY 2010-11

Bench: Shri Vimal Kumar & Smt. Renu Jauhri

For Appellant: Shri Girish Aneja, CAFor Respondent: Ms Ankush Kalra, Sr. DR

Section 10Section 143(1)Section 143(2)Section 143(3)Section 250

ADHIN AJAB LAL MANJHI CHILDREN S EDUCATIONAL SOCIETY,KATIHAR vs. ITO EXEMPTION WARD BGL, BHAGALPUR

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

ITA 532/PAT/2025[2025-26]Status: DisposedITAT Patna01 Jan 2026AY 2025-26

Bench: Shri George Mathan & Shri Laxmi Prasad Sahuadhin Ajab Lal Manjhi Children S Vs Cit(Exemption), Patna Educational Society Gami Tola, Katihar, C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069 Pan No. :Aabta 1123 H (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri Siddarth Agarwal, Advocate राजस्व की ओर से /Revenue By : Md. A.H. Chowdhury, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 02/02/2026 घोषणा की तारीख/Date Of Pronouncement : 02/02/2026 आदेश / O R D E R Per George Mathan, Jm : This Is An Appeal Filed By The Assessee Against The Order Of The Id. Cit(E), Patna, Dated 24.09.2025 For The Assessment Year 2025-2026, Thereby Rejecting The Application Filed For Registration U/S.12A Of The Act. 2. It Was Submitted By The Ld. Ar That By Mistake The Assessee Had Filed Wrong Form Relevant To The Provision Of Section 10(23C)(Vi) Of The Act. Insofar As The Assessee Had Filed The Form In Form No.10Ab. It Was Submission That The Claim Was To Be Made In From 10Ab Under Clause 12A(Iii)(Iv) Of The Act. It Was Submission That The Assessee May Be Granted An Opportunity To Rectify The Necessary Form Before Ld.Cit(Exemption).

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Md. A.H. Chowdhury, CIT-DR

Section 10Section 12A

MBR EDUCATIONAL SOCIETY,HYDERABAD vs. ITO., EXEMPTION WARD-1(2), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 665/HYD/2025[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.665/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Mbr Educational Society Vs. Income Tax Officer Hyderabad Exemption Ward 1(2) Pan:Aaaam6527D Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri B. Satyanarayana Murthy, Ca राज" व "ारा/Revenue By:: Smt. U Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 04/12/2025 घोषणा की तारीख/Pronouncement: 10/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri B. Satyanarayana Murthy, CAFor Respondent: : Smt. U Mini Chandran, CIT(DR)

Section 270A

ITO (EXEMPTIONS) WARD-1(4), HYDERABAD vs. SRI M BAGAREDDY EDUCATIONAL SOCIETY, HYDERABAD

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

ITA 1602/HYD/2025[2023-24]Status: DisposedITAT Hyderabad28 Nov 2025AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri B. Satyanarayana MurthyFor Respondent: Smt. U. Mini Chandran, CIT-DR

Section 10Section 10(23)(vi)Section 12ASection 143(1)

RAINBOW SOCIAL & EDUCATIONAL TRUST,NEW DELHI vs. CIT (EXEMPTION), NEW DEHI

In the result, the appeal filed by the assessee is allowed as indicated above

ITA 119/DEL/2025[2024-25]Status: DisposedITAT Delhi26 Nov 2025AY 2024-25

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Jitender Singh, CIT DR

Section 10Section 10(23)(c)Section 12ASection 12A(1)(ac)

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