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

Income-tax Act, 2025: s.11

Section 10(23C)(via) 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)(via) is CIT v. Programme for Community Organization (116 Taxmann 608), cited in 23 of the 39 judgments on BharatTax that turn on this section.

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

CIT v. Programme for Community Organization
116 Taxmann 608 · 2001 · Supreme Court
23
citing judgments

A charitable or religious trust is entitled to accumulate 25% of its income, with donations received constituting its property for this purpose.

Delhi in ACIT v. Soul Space
117 Taxmann.com 395 · 2020 · High Court
18
citing judgments

An order for special audit under Section 142(2C) of the Income Tax Act must be passed within the prescribed time, including any extensions. An assessment order based on a special audit report submitted beyond the permissible period is void.

CIT v. Samyuktha Gowda Saraswatha Sabha
245 ITR 242 · 2000 · High Court
17
citing judgments

Income generated from activities not explicitly part of the trust's main objects, but undertaken to fulfil them, can be considered income applied for charitable purposes. Letting out property for a limited duration to generate funds for the trust's primary objectives is permissible.

Baun Foundation Trust v. CCIT
73 DTR 45 · 2012 · High Court
10
citing judgments

A pharmacy shop is an integral part of running a hospital, making its operation ancillary to the dominant object of providing medical services.

Baun Foundation Trust v. Chief Commissioner of Income Tax
33 Taxmann.com 677 · 2013 · High Court
9
citing judgments
PCIT (Exemption) v. National Health and Education Society
154 Taxmann.com 636 · 2023 · High Court
7
citing judgments
DIT (Exemptions) v. Chartered Accountants Study Circle
23 Taxmann.com 444 · 2012 · High Court
6
citing judgments
CIT v. Sankalp Welfare Society
303 ITR 64 · 2008 · Reported
5
citing judgments
CIT v. Sri Rao Baghadur ADK Dharmaraja Educational Charity Trust
300 ITR 365 · 2008 · High Court
4
citing judgments
DIT v. Sahu Jain Trust
56 DTR 402 · High Court
3
citing judgments

Judgments on Section 10(23C)(via)

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

Breach Candy Hospital Trust, Mumbai vs. ACIT (E) - 1(1), Mumbai

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

ITA 1719/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Aug 2023AY 2009-10

Bench: Shri Aby T Varkey & Shri Amarjit Singhbreach Candy Hospital Vs. Income Tax Officer, Trust, 60A, Bhulabhai Exemption Ward (1)(1) Desai Road, Cumballa Hill 506, 5Th Floor, Piramal S.O, Mumbai – 400026 Chamber, Lalbaug, Parel Mumbai – 400012 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatb0214D Appellant .. Respondent [ Appellant By : Shri Fenil Bhat Respondent By : S. Srinivasu Date Of Hearing 10.08.2023 Date Of Pronouncement 30.08.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 21.03.2023 For A.Y. 2009-10. The Assesse Has Raised The Following Grounds Before Us: Exemption Under Section 10(23C)(Via) 1. The Learned Cit(A) Erred In Denying The Claim Of The Appellant For Grant Of Exemption Under Section 10(23Cx(Via) Of The Act. 2. The Learned Cit(A) Erred In Not Following The Directions Of The Hon'Ble Bombay High Court To Grant Exemption Under Section 10(23Cxvia) Pursuant To Ad-Interim Relief Granted To The Appellant Vide Order Dated 17 January 2011. The Learned Cit(A) Ought To Have Followed Directions Of Hon'Ble Bombay High Court. Provision For Gratuity To Be Treated As ‘Application Of Income’

For Appellant: Shri Fenil BhatFor Respondent: S. Srinivasu
Section 10Section 12ASection 143(3)

Shushrusha Citizens' Co-Operative Hospital Ltd., Mumbai vs. Addll.CIT(Hq), Mumbai

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

ITA 5163/MUM/2018[2009-10]Status: DisposedITAT Mumbai01 Aug 2023AY 2009-10

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Gautam ThackerFor Respondent: Dr. Kishor Dhule
Section 10Section 12ASection 80G

Dr. Norman Tunnel Hospital, Jowai vs. Commissioner of Income Tax (Exemptions), Kolkata

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

ITA 37/GTY/2021[2019-20]Status: DisposedITAT Guwahati23 May 2023AY 2019-20

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 10Section 250

The Income Tax Officer (Exemptions) Ward-1, Mangaluru vs. M/S Medical Relief Society of South Kanara, Manipal

In the result, the appeals of the revenue for AY 2008-09 and 2010-11 are partly allowed and the appeal relating to AY 2009-10 is allowed

ITA 160/BANG/2018[2008-09]Status: DisposedITAT Bangalore01 Oct 2019AY 2008-09

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT (DR)For Respondent: Smt. Sheetal Borkar, Advocate
Section 10Section 11Section 12ASection 143(3)Section 45

M/S. Indraprastha Cancer Society & Research Centre, New Delhi vs. Addl. DIT (Exemption), New Delhi

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

ITA 2816/DEL/2013[2006-07]Status: DisposedITAT Delhi28 Mar 2019AY 2006-07

Bench: Shri N.K. Billaiya & Shri K.Narasimha Charyassessment Year: 2006-07 Income-Tax Officer (E), Vs M/S Indraprashta Cancer Society Trust Ward-Iv, New Delhi. & Research Centre, Q-5A, Jangpura Extension, New Delhi. Pan: Aaati0440C Assessment Year: 2006-07

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 35(1)

ITO (E), New Delhi vs. M/S. Indraprastha Cancer Society and Research Centre, New Delhi

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

ITA 2607/DEL/2013[2006-07]Status: DisposedITAT Delhi28 Mar 2019AY 2006-07

Bench: Shri N.K. Billaiya & Shri K.Narasimha Charyassessment Year: 2006-07 Income-Tax Officer (E), Vs M/S Indraprashta Cancer Society Trust Ward-Iv, New Delhi. & Research Centre, Q-5A, Jangpura Extension, New Delhi. Pan: Aaati0440C Assessment Year: 2006-07

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 35(1)

Indian Medical Trust vs. Principal Commissioner of Income Tax Andan

In the result, the petitioner-Trust is entitled to the benefit of

CW/6896/2018HC Rajasthan12 Feb 2019
Section 11Section 11(1)Section 11(1)(a)Section 12

The Nims University Rajasthan, Jaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 545/JPR/2018[2017-18]Status: DisposedITAT Jaipur12 Oct 2018AY 2017-18
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

Indian Medical Trust, Jaipur vs. Principal Commissioner of Income Tax (Central), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 253/JPR/2018[2006-07]Status: DisposedITAT Jaipur12 Oct 2018AY 2006-07
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

Indian Medical Trust, Jaipur vs. Principal Commissioner of Income Tax (Central), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 252/JPR/2018[2006-07]Status: DisposedITAT Jaipur12 Oct 2018AY 2006-07
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

The Nims University Rajasthan, Jaipur vs. Commissioner of Income Tax (Exemption), Jaipur

In the result the appeals of the Indian Medical Trust in ITA

ITA 736/JPR/2017[2017-18]Status: DisposedITAT Jaipur12 Oct 2018AY 2017-18
For Appellant: Shri G.M. Mehta(CA)For Respondent: Shri Mukesh Verma (CIT-DR)
Section 10Section 11(5)Section 12A

National Education Society, Mumbai vs. CIT (E), Mumbai

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

ITA 6819/MUM/2016[]Status: DisposedITAT Mumbai09 Oct 2018

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Subodh L. Ratnaparkhi, ARFor Respondent: Shri Santanu Kumar Saikin
Section 10Section 10(23)(vi)

Shree Ramkrishna Shikshan Mandal, Mumbai vs. CIT (E), Mumbai

ITA 6818/MUM/2016[]Status: DisposedITAT Mumbai04 Sept 2018

Bench: Hon’Ble Sh. Shamim Yahya, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6818/Mum/2016

For Appellant: ShriFor Respondent: ShriBhupendra Kumar
Section 10Section 12A

Shree Ekveera Dhyan Prasarak Mandal, Mumbai vs. CIT (E), Mumbai

ITA 6817/MUM/2016[]Status: DisposedITAT Mumbai04 Sept 2018

Bench: Hon’Ble Sh. Shamim Yahya, Am & Hon’Ble Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 6817/Mum/2016

For Appellant: ShriFor Respondent: ShriBhupendra Kumar
Section 10Section 12A

ACIT (E) 2(1), Mumbai vs. National Helath & Education Society, Mumbai

In the result, the appeal filed by the Revenue may be treated as allowed for statistical purposes

ITA 3390/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri Ashwani Tanejaassessment Year: 2011-12 Acit (E) 2(1) National Health & Education R.No.510, 5Th Floor, बनाम/ Society, Co. P. D. Hinduja Pirmal Chambers, National Hospital & Medical Vs. Lalbaug Resarch Centre, Veer Savarkar Mumbai-400012 Marg, Mahim Mumbai-400016 (Revenue) (Respondent ) P.A. No.Aaatn0093Q Revenue By Shri Rahul Raman, (Cit-Dr) Respondent By Shri S.C. Tiwari, (Ar) सुनवाई क" तार"ख/Date Of Hearing: 07/02/2017 15/02/2017 आदेश क" तार"ख /Date Of Order:

Section 11Section 12ASection 143(3)Section 14A

CIT, Jalandhar vs. Gulab Devi Memorial Hospital Trust

ITA/602/2010HC Punjab & Haryana23 Dec 2016
Section 11Section 11(5)Section 12ASection 260Section 80GSection 80G(5)Section 80G(5)(i)Section 80G(5)(iii)Section 80G(5)(vi)

ADIT (E) II(1), Mumbai vs. Jaslok Hospital & Research Centre, Mumbai

In the result, we do not find any merit in the appeal of the Revenue and the same is hereby dismissed

ITA 6853/MUM/2014[2010-11]Status: DisposedITAT Mumbai15 Jun 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri G.S. Pannuassessment Year: 2010-11 Asstt. Director Of Income-Tax M/S. Jaslok Hospital & (Exemption)-Ii(1), Research Centre, 507, 5Th Floor, 15, Dr. G. Deshmukh Marg, Piramal Chambers Vs. Mumbai – 400 026 Aayakar Bhavan, Pan: Aaaaj 0028Q M.K. Road, Mumbai - 400020

For Appellant: Shri P.J. Perdiwalla, A.R. & Madhur Agarwal, A.RFor Respondent: Shri Asghar Jain V.P, D.R
Section 11

Bhartiya Shiksha Samiti Paschim Uttar Pradesh, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the Appeal filed by the assessee stands allowed

ITA 816/DEL/2015[2010-11]Status: DisposedITAT Delhi16 Oct 2015AY 2010-11

Bench: Shri J. Sudhakar Reddy

For Appellant: Sh.J.P. Jain, CAFor Respondent: Mrs. Rakhi Vimal, JCIT
Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 80G