Section 10(46A) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(46A) 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(46A) is Andhra Pradesh State Road Transport Corporation v. ITO (52 ITR 524), cited in 69 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(46A)

Andhra Pradesh State Road Transport Corporation v. ITO
52 ITR 524 · 1964 · Supreme Court
69
citing judgments

A state road transport corporation, though state-owned, is a separate legal entity from the State. Its income is distinct from the income of the State and is not exempt from income tax under Article 289 of the Constitution of India.

Smt. Sapna Sanjay Raisoni v. ITO
70 Taxmann.com 7 · 2016 · Reported
14
citing judgments

Payments made to a State Road Transport Corporation can be considered as payments to a 'State' and therefore are protected from disallowance under section 40A(3) by Rule 6DD(b). This protection applies when the entity partakes in the character of instrumentalities of the Government.

Income Tax v. Krishi Upaj
331 ITR 135 · 2011 · High Court
7
citing judgments
State Trading Corporation of India Ltd. v. The Commercial Tax Officer, Visakhapatnam
4 SCR 99 · 1964 · Reported
6
citing judgments
ITO v. Urban Improvement Trust
409 ITR 1 · 2018 · Supreme Court
4
citing judgments
CIT v. Kerala Land Development Ltd.
232 ITR 575 · 1998 · High Court
3
citing judgments
H.P. Nursing Registration Council v. PCIT
414 ITR 443 · 2019 · High Court
3
citing judgments

Judgments on Section 10(46A)

Punjab Urban Planning and Development Authority, Mohali vs. Income Tax Officer, Ward 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 636/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh01 Oct 2026AY 2021-22

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Punjab Urban Planning and Development Authority, Mohali vs. Deputy Commissioner of Income Tax, Circle 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 635/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Oct 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Punjab Urban Planning and Development Authority, Mohali vs. Deputy Commissioner of Income Tax, Circle 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 634/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Oct 2026AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Punjab Urban Planning and Development Authority, Mohali vs. Deputy Commissioner of Income Tax, Circle 6(1), Mohali

The appeals stand allowed for statistical purposes

ITA 633/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh01 Oct 2026AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm 1. आयकर अपील सं. / Ita No.633/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No.634/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2016-17) & 3. आयकर अपील सं. / Ita No.635/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) & 4. आयकर अपील सं. / Ita No.636/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2021-22) Punjab Urban Planning & Dcit Circle – 6(1) Development Authority (Puda) Mohali, Punjab बनाम/ Vs. Room No. 301, 3Rd Floor Puda Bhawan, Sector – 62 Mohali, Punjab – 160062 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaalp-0045-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Sh. Hrithik Singla (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Jaishree Sharma (Cit) Ld. Dr (Virtual) सुनवाईकीतारीख/Date Of Hearing : 22-09-2026 घोषणाकीतारीख /Date Of Pronouncement 01-10-2026 :

For Appellant: Sh. Parikshit Aggarwal (CA) &For Respondent: Smt. Jaishree Sharma (CIT) Ld. DR (Virtual)
Section 10(20)Section 12ASection 142Section 143(3)

Village Health & Sanitation Improvement Trust, Ludhiana vs. CIT Exemptions Chandigarh, Chandigarh

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

ITA 206/ASR/2026[2027]Status: DisposedITAT Amritsar23 Jul 2026

Bench: Shri S. Rifaur Rahman & Shri Udayan Das Gupta

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Mrs. Roshanta Kumari Meena, CIT DR
Section 10Section 11Section 12ASection 12A(1)(ac)

Village Health & Sanitation Improvement Trust, Ludhiana vs. CIT Exemptions Chandigarh, Chandigarh

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

ITA 205/ASR/2026[2027]Status: DisposedITAT Amritsar23 Jul 2026

Bench: Shri S. Rifaur Rahman & Shri Udayan Das Gupta

For Appellant: Shri Pankaj Bhalla, CAFor Respondent: Mrs. Roshanta Kumari Meena, CIT DR
Section 10Section 11Section 12ASection 12A(1)(ac)

Ludhiana Improvement Trust, Ludhiana vs. The Assessing Officer Exemption Circle 1, Chandigarh

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

ITA 368/CHANDI/2026[2027-28]Status: DisposedITAT Chandigarh22 Jul 2026AY 2027-28
For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Smt. Jaishree Sharma, CIT DR (Virtual)
Section 10Section 12A

Jalandhar Improvement Trust, Jalandhar vs. The Assessing Officer Exemption Circle 1, Chandigarh

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

ITA 365/CHANDI/2026[2027-28]Status: DisposedITAT Chandigarh22 Jul 2026AY 2027-28
For Appellant: Sh. Tej Mohan Singh, AdvocateFor Respondent: Smt. Jaishree Sharma, CIT DR (Virtual)
Section 10Section 12A

DCIT, Exemption Circle, Ghaziabad vs. Aligarh Development Authority, Aligarh

In the result Appeals of the Revenue are dismissed

ITA 7757/DEL/2025[2021-22]Status: DisposedITAT Delhi29 Apr 2026AY 2021-22

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 11Section 142(1)Section 143(2)Section 2(15)

DCIT, Exemption Circle, Ghaziabad vs. Aligarh Development Authority, Aligarh

In the result Appeals of the Revenue are dismissed

ITA 7756/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Apr 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 11Section 142(1)Section 143(2)Section 2(15)

DCIT, Exemption Circle, Ghaziabad vs. Aligarh Development Authority, Aligarh

In the result Appeals of the Revenue are dismissed

ITA 7755/DEL/2025[2017-18]Status: DisposedITAT Delhi29 Apr 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 11Section 142(1)Section 143(2)Section 2(15)

DCIT, Exemption Circle, Ghaziabad vs. Aligarh Development Authority, Aligarh

In the result Appeals of the Revenue are dismissed

ITA 7754/DEL/2025[2016-17]Status: DisposedITAT Delhi29 Apr 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 11Section 142(1)Section 143(2)Section 2(15)

Chhattisgarh Housing Board, Raipur vs. Exemption Circle, Raipur

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

ITA 653/RPR/2025[2017-18]Status: DisposedITAT Raipur17 Feb 2026AY 2017-18

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

Chhattisgarh Housing Board, Raipur vs. Exemption Circle, Raipur

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

ITA 652/RPR/2025[2016-17]Status: DisposedITAT Raipur17 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

Chhattisgarh Housing Board, Raipur vs. Assistant Commissioner, Exemption Circle, Raipur

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

ITA 651/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

Chhattisgarh Housing Board, Raipur vs. Assistant Commissioner, Exemption Circle, Raipur

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

ITA 650/RPR/2025[2012-13]Status: DisposedITAT Raipur17 Feb 2026AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

Chhattisgarh Housing Board, Raipur vs. Assistant Commissioner, Exemption Circle, Raipur

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

ITA 649/RPR/2025[2011-12]Status: DisposedITAT Raipur17 Feb 2026AY 2011-12

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita Nos: 649, 650, 651, 652 & 653/Rpr/2025 (िनधा"रण वष" Assessment Years: 2011-12, 2012-13, 2013-14, 2016-17 & 2017-18) Chhattisgarh Housing Board, Vs Assistant Commissioner Of Income Sector-19, Paryavaas Bhawan, Tax (Exemption) Circle, Income Tax Naya Raipur, Chhattisgarh, 492002 Office, Quarter No.1, Type-V, Income Tax Residential Colony, Civil Lines, Raipur, Chhattisgarh, 492001 Pan: Aaeca9783D (अपीलाथ"/Appellant) : (""थ" / Respondent) िनधा"रती की ओर से / Assessee By : Shri Shubham Mehta, Ca राज" की ओर से / Revenue By : Shri Raj Kumar Ghosh, Cit-Dr Dr. Priyanka Patel, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 11/02/2026 घोषणा की तारीख / Date Of : 17/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: Common Facts & Similar Grounds Arise In The Above Captioned Appeals Of The Assessee; Therefore, These Appeals Were Heard Together & Are Being Disposed Off By This Common Order.

For Appellant: Shri Shubham Mehta, CAFor Respondent: Shri Raj Kumar Ghosh, CIT-DR
Section 11Section 12ASection 250

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 813/JPR/2024[AY 2009-10]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 812/JPR/2024[AY 2007-08]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

Urban Improvement Trust (Now Kota Development Authority), Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 811/JPR/2024[AY 2016-17]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250