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 517 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

Income-tax Act, 2025: s.11

Section 10(23C)(vi) 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.

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 517 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

Depreciation is allowable as a deduction even if the expenditure for acquiring the capital asset was treated as application of income for charitable purposes. This does not constitute a double benefit.

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

Sanction for prosecution under Section 197 of the Code of Criminal Procedure is required for public servants who were or are in service, distinguishing it from Section 19 of the Prevention of Corruption Act, which does not require sanction for those who have ceased to be public servants.

Tribune Trist v. CIT

390 ITR 547 · 2017 · High Court

citing judgments

The proviso to Section 2(15) of the Income Tax Act cannot be invoked against city improvement trusts if their activities are not in the nature of trade, commerce, or business, even if they generate surplus or sell developed plots.

Aurora Educational Society v. CCIT

20 Taxmann.com 46 · 2012 · Reported

citing judgments

The scope and amplitude of Section 10(23C)(vi) of the Income-tax Act and its applicable provisos, rules, and forms are the subject of examination in relation to applications for approval.

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

In Andhra Pradesh, only societies, associations, or trusts can establish educational institutions, as individuals are prohibited from doing so under Section 20A of the AP Education Act.

Judgments on Section 10(23C)(vi)

Durgapur Society of Management Science, Durgapur vs. ITO, Cir-2, Exempt, Kol., Kolkata

In the result, appeal of the assessee is allowed

ITA 498/KOL/2023[2018-19]Status: DisposedITAT Kolkata01 Dec 2023AY 2018-19

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 498/Kol/2023 Assessment Year: 2018-19 Durgapur Society Of Management Income Tax Officer, Circle-2, Science Vs Exempt, Kolkata Dr. Zakir Hussain Avenue Hudco More Bidhannager Durgapur - 713206 [Pan : Aaatd7804P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A.R. Revenue By : Shri Abhijit Kundu, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/09/2023 घोषणा क" तारीख /Date Of Pronouncement: 01/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Commissioner Of Income Tax (Exemption) (Hereinafter The “Ld. Cit(E)”) Dt. 21/03/2023, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Ld Pcit Erred In Setting Aside The Order In The Light Of The Judgement Of The Hon'Ble Apex Court In The Case Of New Noble Educational Society Pronounced On 19Th Oct, 2022 When The Judgement Itself Clearly Stated That It Should Be Applied Prospectively & Therefore The Order Of The Pcit Should Be Quashed Since The Order Passed By The Ao Was Neither Erroneous Nor Prejudicial To The Interests Of Revenue. 2. For That The Ld Pcit Erred In Holding That The Rent Received From The Building Which Was Let Out Since Lying Idle For Some Period Constituted Income From Business When The Objects The Predominant Object Of The Society Was Providing Education & 2

For Appellant: Shri Sunil Surana, A.RFor Respondent: Shri Abhijit Kundu, CIT, D/R

Section 10Section 11(5)Section 142(1)Section 143(3)Section 263

Thirumurugan Kalvi Arakkattalai, Chennai vs. Shri. Ravi Ramachandran Commissioner of Income Tax (Exemption), Chennai

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

ITA 662/CHNY/2023[-----]Status: DisposedITAT Chennai29 Nov 2023

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./I.T.A. No.662/Chny/2023 Thirumurugan Kalvi Arakkattalai, Vs. The Commissioner Of Income 8/507, G.N. Garden, Neruperichal, Tax (Exemption), Aayakar Bhawan – Pooluvapatti 641 602. Annexe Building, No. 121, Mahatma Gandhi Road, Nungambakkam, [Pan:Aabtt7977L] Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanth Kumar, C.A. ""थ" की ओर से/Respondent By : Shri Nilay Baran Som, Cit सुनवाई की तारीख/ Date Of Hearing : 29.11.2023 घोषणा की तारीख /Date Of Pronouncement : 29.11.2023 आदेश /O R D E R Per Manjunatha, G.: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemption), Chennai, Dated 30.03.2023. 2. Brief Facts Of The Case Are That The Assessee Filed An Online Application On 29.09.2022 In Form No. 10Ab Under Section 80G(5)(Iii) Of The Income Tax Act, 1961 [“Act” In Short] Seeking Approval Under Section 80G Of The Act. The Ld. Cit(E) Rejected The Application Filed By The Assessee In Form No. 10Ab On The Ground That The Assessee Has 2

For Appellant: Shri H. Yeshwanth Kumar, C.AFor Respondent: Shri NIlay Baran Som, CIT

Section 10Section 80GSection 80G(5)(iii)

Sardar Bahadur Sardar Balwant Singh Technical & Scientific Education Society, Karnal vs. ITO, Exemption, Ambala

In the result appeals preferred by the assessees are allowed for statistical purposes

ITA 2030/DEL/2021[2013-14]Status: DisposedITAT Delhi08 Nov 2023AY 2013-14

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Ita No. 2027/Del/2021, A.Y. 2010-11 Ita No. 2028/Del/2021, A.Y. 2011-12 Sardar Bahadur Sardar Vs. Acit, Balwant Singh Technical & Circle, Scientific Education Society, Karnal C/O Girish Aneja Ca, 796, Sector-13, Urban Estate, Karnal Haryana-132001 Pan : Aaabs0957L Ita No. 2029/Del/2021, A.Y. 2012-13 Ita No. 2030/Del/2021, A.Y. 2013-14 Sardar Bahadur Sardar Vs. Ito, Balwant Singh Technical & Exemption, Scientific Education Society, Ambala C/O Girish Aneja Ca, 796, Sector-13, Urban Estate, Karnal Haryana-132001 Pan : Aaabs0957L

Sardar Bahadur Sardar Balwant Singh Technical & Scientific Education Society, Karnal vs. ITO, Exemption, Ambala

In the result appeals preferred by the assessees are allowed for statistical purposes

ITA 2029/DEL/2021[2012-13]Status: DisposedITAT Delhi08 Nov 2023AY 2012-13

Sardar Bahadur Sardar Balwant Singh Technical & Scientific Education Society, Karnal vs. ACIT, Circle, Karnal

In the result appeals preferred by the assessees are allowed for statistical purposes

ITA 2028/DEL/2021[2011-12]Status: DisposedITAT Delhi08 Nov 2023AY 2011-12

Sardar Bahadur Sardar Balwant Singh Technical & Scientific Education Society, Karnal vs. ACIT, Circle, Karnal

In the result appeals preferred by the assessees are allowed for statistical purposes

ITA 2027/DEL/2021[2010-11]Status: DisposedITAT Delhi08 Nov 2023AY 2010-11

Sai Tirupati University, Udaipur vs. CIT(Exemption), Jaipur

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 409/JODH/2019[2019-20]Status: DisposedITAT Jodhpur19 Oct 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 10

Sai Tirupati University, Udaipur vs. CIT(Exemption), Jaipur

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 408/JODH/2019[2019-20]Status: DisposedITAT Jodhpur19 Oct 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. Lovish Kumar, CIT-DR

Section 10

Bal Sadhana Vidhyalaiya Sansthan, Gudha Gor Ji Jhunjhunu vs. ITO, Exemption WD-1, Jaipur

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

ITA 402/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Oct 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Smt Monisha Choudhary (Addl. CIT)

Section 10Section 119(2)(b)Section 139(5)Section 143(1)Section 154

Krishna Educational Trust, Moradabad vs. CIT(Exemption), Lucknow

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

ITA 100/DEL/2022[-]Status: DisposedITAT Delhi06 Oct 2023

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR US (Judicial Member)

For Appellant: Shri V. Rajakumar, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR

Section 10

S.S. Group of Social Work Trust, Ghazipur vs. CIT(Exemption), Lucknow

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

ITA 26/ALLD/2021[2019-20]Status: DisposedITAT Varanasi05 Oct 2023AY 2019-20

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2019-20 S.S. Group Of Social Work Trust V. The Cit (Exemption) Mahuabagh, Head Post Office Lucknow Ghazipur Tan/Pan:Aalts3402P (Appellant) (Respondent) Appellant By: None Respondent By: Shri Robin Choudhary, Cit Date Of Hearing: 27 09 2023 Date Of Pronouncement: 05 10 2023

For Appellant: NoneFor Respondent: Shri Robin Choudhary, CIT

Section 10

Maharishi Dayanand Math, Jalandhar vs. Commissioner of Income Tax ( Exemption), Chandigarh

In the result, the appeals of the assessees are allowed for statistical

ITA 229/ASR/2023[2023-24]Status: DisposedITAT Amritsar31 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Hintendra Bhauraoji Ninawe, CIT DR

Section 10

Shri Shiv Shakti Mandir, Jalandhar vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeals of the assessees are allowed for statistical

ITA 228/ASR/2023[2023-24]Status: DisposedITAT Amritsar31 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Hintendra Bhauraoji Ninawe, CIT DR

Section 10

Managing Committeee Swami Premanad Mahavidyalaya, Mukerian vs. Commissioner of Income Tax ( Exemption), Chandigarh

In the result, the appeals of the assessees are allowed for statistical

ITA 227/ASR/2023[2023-24]Status: DisposedITAT Amritsar31 Aug 2023AY 2023-24

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Sh. Hintendra Bhauraoji Ninawe, CIT DR

Section 10

Saraswati Sahitya Prachar Samiti, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result, appeal of the assessee stands dismissed

ITA 216/RPR/2019[2019-20]Status: DisposedITAT Raipur23 Aug 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.216/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2019-20 Sarswati Sahitya Prachar Samiti Vs Cit(Exemptions) 1, Saraswari Vihar Bhopal Rohnipuram, Behind Ayurvedik College, Raipur Chattisgarh - 492 001 Pan No. Aafas 0997J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धारितीती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई ाई की तारीख / Date Of Hearing : 21/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 23/08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Present Appeal Of The Assessee Is Filed Against The Order Passed By The Ld. Commissioner Of Income Tax (Exemptions), Bhopal, Dated 26.09.2019 U/S 10(23C)(Vi) Of The Income Tax Act, 1961. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. The Appellant Assessee Is A Aop & Filed The Return Of Its Income For The Assessment Year 2018-19 On 22-08-2018 Declaring Total Income At Rs 9,40,500/- The Assessee Filed An Application In Form 56D On Dated 20/10/2018. The Cit (Exemption), Bhopal Has Rejected The Application Filed By The Assessee U/S 10(23C)(Vi) On 26 September. 2019. 2. The Cit (Exemption), Bhopal Issued A Notice On Dated 12/09/2019 For Attending At The Office On 20.09.2019. The Authorized Representative Of The Assessee, Shri Nandan Lai Jain C.A. Appear Before The Ito Of The Cit (Exemption), Bhopal With The Required & Necessary Documents. 3. The Ld. A.O Had Rejected The Impugned Application Without Giving Any Proper & Meaningful Opportunity Of Being Heard To The Appellant.

For Appellant: NoneFor Respondent: Smt. Ila M. Parmar, CIT-DR

Section 10