Section 10AC of the Income Tax Act

The decision most relied on for Section 10AC is CIT-1982 Charitable Trust v. ITO (160 Taxmann.com 475), cited in 13 of the 75 judgments on BharatTax that turn on this section.

Leading authorities on Section 10AC

CIT-1982 Charitable Trust v. ITO
160 Taxmann.com 475 · 2024 · Reported
13
citing judgments
Tomorrow’s Foundation v. CIT(E)
160 Taxmann.com 174 · 2024 · Reported
6
citing judgments
Anudip Foundation for Social Welfare v. CIT(E)
160 Taxmann.com 624 · 2024 · Reported
5
citing judgments
Bhagwan Mahaveer Jain Relief Trust v. CIT(E)
171 Taxmann.com 574 · 2025 · Reported
4
citing judgments
Concord of India Insurance Co. Ltd. v. Smt. Nirmla Devi
251 Taxmann 270 · 2017 · High Court
4
citing judgments
Director of Income-tax (Exemption) v. Vishwa Jagriti Mission
268 CTR 444 · 2014 · High Court
4
citing judgments
International Pentecostal Church of God v. ITO
11 Taxmann.com 91 · 2011 · Reported
3
citing judgments
Navsari Agricultural University v. CIT(E)
164 Taxmann.com 256 · 2024 · Reported
3
citing judgments
Bhurabhai Punjabhai Parsana Foundation v. CIT(E)
164 Taxmann.com 749 · 2024 · ITAT
3
citing judgments
94 (Raj HC) (ii) Shiv Mandir Devasthan Panch Committee Sansthan v. CIT
35 Taxmann.com 516 · 2013 · Reported
3
citing judgments

Judgments on Section 10AC

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)

LAKSHMI GANAPATHI TEMPLE TRUST ,BANGALORE vs. COMMISSIONER OF INCOME TAX,(EXEMPTIONS), BANGALORE

In the result we allow both Appeals for statistical purposes

ITA 2303/BANG/2025[NA]Status: DisposedITAT Bangalore30 Mar 2026

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Shri Guruprasad, CAFor Respondent: Shri Shivanad Kalakeri – CIT DR
Section 12ASection 80GSection 80G(5)

ROONGTA WELFARE FOUNDATION,SURAT vs. CIT(EXEMPTION),AHEMDABAD, AHEMDABAD

The appeal of the assessee is allowed for statistical purposes

ITA 228/AHD/2026[NA]Status: DisposedITAT Ahmedabad12 Mar 2026

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rasesh Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR
Section 10Section 12ASection 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

DR SHIVANI BHATT CHARITABLE FOUNDATION,ANAND vs. THE ITO, WARD-EXMP, VADODARA

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

ITA 1989/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad26 Feb 2026AY 2022-23

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2022-23

For Appellant: Shri Pratik Shah, A.RFor Respondent: Shri Abhijit, Sr. D.R
Section 11Section 12ASection 154Section 250

MASTIHALLA VILLAGE CENTRE,KUMTA vs. CIT(EXEMPTIONS), BANGALORE

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

ITA 2317/BANG/2025[2022-23]Status: DisposedITAT Bangalore17 Feb 2026AY 2022-23

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2022-23

For Appellant: NoneFor Respondent: Shri Subramanian .S, JCIT-DR
Section 12A

PRB FOUNDATION,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

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

ITA 2134/KOL/2025[2026-2027]Status: DisposedITAT Kolkata10 Feb 2026AY 2026-2027

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 80G(5)(ii)Section 80G(5)(iii)

ADVAYA CHARITABLE FOUNDATION (NOW BTG ADVAYA CHARITABLE FOUNDATION),MUMBAI vs. CIT(EXEMPTIONS), MUMBAI , MUMBAI

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

ITA 6809/MUM/2025[Not Applicable]Status: DisposedITAT Mumbai20 Jan 2026

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani,ARsFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 12ASection 8

JASHWANT SHAH CHARITABLE TRUST ,MUMBAI vs. COMMISSIONER OF INCOME TAX EXEMPTIONS MUMBAI , MUMBAI

In the result, the appeal of the assessee is dismissed

ITA 5082/MUM/2025[2025-26]Status: DisposedITAT Mumbai20 Jan 2026AY 2025-26

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethjashwant Shah Charitable Vs. Commissioner Of Income Tax Trust, A-Aidun Building, 1St (Exemptions), Mumbai. Room No.601, 6Th Floor, Cumballa Hill Dhobi Talao Lane, John Crasto Lane, Mumbai- Mtnl Te Building, Pedder Road, Dr. 400002. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. Pan/Gir No:Aaatj0479Q (Appellant) (Respondent) Appellant By Shri Jitendra Singh, Advocate Respondent By Shri Vivek Perampurna (Cit-Dr) Date Of Hearing 20.01.2026 Date Of Pronouncement 16.02.2026

Section 12ASection 234BSection 80GSection 80G(5)Section 80G(5)(ii)

SAMMAN FOUDATION ,GUJRAT vs. CIT(EXEMPTION),PATNA , PATNA

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

ITA 544/PAT/2025[2024-25]Status: DisposedITAT Patna16 Jan 2026AY 2024-25

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am आयकर अपील सं./Ita Nos.544 & 545/Pat/2025 (ननिाारण वर्ा / Assessment Year :2024-2025) Samman Foundation, Vs. Cit(Exemption), Patna Ravi 203, Sauram Apartments, Opp. Vasna Bus Stop, Vasna Ahmedabad, Gujarat-380007 स्थायी लेखा सं./Pan No. : Aakcs 7166 C (अपीलाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri D.V.Pathi, ARFor Respondent: Md. A.H.Chowdhary, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G

ST. THOMAS SYRO MALABAR CATHOLIC CHURCH,KOLKATA vs. CIT (EXEMPTION), , KOLKATA

ITA 1568/KOL/2025[2025-2026]Status: DisposedITAT Kolkata13 Jan 2026AY 2025-2026

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

SHRI DIGAMBER JAIN REWATAT SIDHYODAY SIDDH KSHETRA TRUST,NEMAWAR DISTRICT DEWAS vs. CIT EXEMPTION BHOPAL, AAYAKAR BHAWAN, AREAR HIILS BHOPAL

The appeal of the assessee is allowed for statistical purposes

ITA 393/IND/2025[2022-23]Status: DisposedITAT Indore23 Dec 2025AY 2022-23

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Anup Singh, CIT-DR
Section 12A

MUSLIM EDUCATIONAL TRUST,KOTTAYAM vs. CIT(EXEMPTION). , ERNAKULAM

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

ITA 821/COCH/2025[2024-25]Status: DisposedITAT Cochin28 Nov 2025AY 2024-25

Bench: Shri Inturi Rama Rao, Am Muslim Educational Trust .......... Appellant Vii/198, Erattupetta, Kottayam 686121 [Pan: Aactm9743J] Vs. Commissioner Of Income Tax (Exemption), Kochi.......... Respondent Assessee By: Shri K. Suresh Kumar Varma, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 28.11.2025

For Appellant: Shri K. Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 10ASection 12ASection 80GSection 89G

GAURI JATIA FOUNDATION ,MUMBAI vs. CIT (EXEMPTION), MUMBAI

ITA 5642/MUM/2025[N.A]Status: DisposedITAT Mumbai21 Nov 2025

Bench: Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar & Gauri Jatia Foundation V/S. Commissioner Of Income Tax Iii Floor, Mustafa Building बनाम (Exemptions) Sir Pm Road, Mumbai G.P.O., Room No. 601, 6Th Floor, Mumbai – 400001, Cumballa Hill Mtnl Building, Maharashtra Peddar Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai – 400026, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalcg3739J Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri S.M. Bandi,ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 11Section 12ASection 12A(1)(ac)

SHREE MAHYAVANSHI SAMAJ BOMBAY TRUST,MUMBAI vs. CIT EXEMPTION, MUMBAI

In the result, assessee’s appeal is allowed

ITA 4920/MUM/2025[2026-27]Status: DisposedITAT Mumbai31 Oct 2025AY 2026-27

Bench: Shri Beena Pillai & Smt.Renu Jauhrishree Mahyavanshi Samaj Vs. Cit Exemption Bombay Trust Pratishita Bhavan, New 91E, Madhav Bhuvan, Marine Lines, 21/22, N M Joshi Marg, Mumbai-400020. Mumbai-400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aakpb0134E Appellant .. Respondent

For Appellant: Shri Ashok MehtaFor Respondent: Shri Umashankar Prasad- CIT DR
Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)Section 80G

SWAMI NITANAND MISSION FOUNDATION,B.O. GOYLA KHURD, SOUTH WEST DELHI vs. COMMISSIONER OF INCOME TAX(EXEMPTION),DELHI, CIVIC CENTRE, MINTO ROAD, NEW DELHI

In the result, both the appeals filed by the assessee stand allowed for statistical purposes in the aforesaid manner

ITA 2986/DEL/2025[2024-25]Status: DisposedITAT Delhi28 Oct 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Sudhir Kumar & A.Yr. : 2024-25 Swami Nitanand Mission Vs. Commisisoner Of Income Foundation, Tax (Exemption), Delhi Plot No. 49 & 50, Qutub Vihar Civic Centre, Minto Road, Phase-1, Dc Goyla B.O. Goyla New Delhi – 110 002 Khurd, South West Delhi- 110 071 (Pan: Aauas2265C) (Appellant) (Respondent)

For Appellant: Sh. Nitin Kanwar, Adv. (VC) &For Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 12ASection 12A(1)(ac)Section 80G

SHRI DASHA KHADAYATA VANIK PANCH SAVLI,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

ITA 1617/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Oct 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarshri Dasha Khadayata The Cit(Exemption), Vanik Panch Savli Ahmedabad Doshi Vaga, Savli, Vs (Respondent) Baroda, Gujarat Pan: Aabts2161H (Appellant)

For Appellant: Shri Surendra Modiani, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 115TSection 12ASection 12A(1)(ac)

MENABA CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 1429/AHD/2025[NA]Status: DisposedITAT Ahmedabad15 Oct 2025

Bench: Ms. Suchitra R. Kamble & Makarand V.Mahadeokarasstt.Year : - Menaba Charitable Trust The Cit(Exemption) 26, Mahavir Jain Society Vs. Vejalpur Ahmedabad. Saraspur, Ahmedabad 380 018 Gujarat. Pan : Aaatm 2171 N

For Respondent: Shri Rignesh Das, CIT-DR
Section 80G(5)

SAI DISHA SAMJIK VIKAS SANSTHA,AURANGABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

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

ITA 2558/PUN/2024[2024-25]Status: DisposedITAT Pune14 Oct 2025AY 2024-25

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2558/Pun/2024 Assessment Year : 2024-25

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde
Section 12ASection 12A(1)Section 12A(1)(ac)Section 80G(5)

SAMARPAN FOUNDATION ,MUMBAI vs. ITO WARD (EXEMPTION)- , THANE

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

ITA 2502/MUM/2025[N.A ]Status: DisposedITAT Mumbai14 Oct 2025

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhansamarpanfoundation Cit(Exemptions) House No. 510, Padgha Road, R. No. 322, 3Rdfloor, Income Navjivan Hospital At Ambadi, Po- Vs. Tax Office, Pmt Building, Dighashi, Thane, Maharashtra- Shankar Set Road, Pune, 421302 Maharashtra-411307. Pan: Abxas9939B (Appellant) (Respondent)

Section 12ASection 80GSection 80G(5)(vi)

PRANAB KANYA SANGHA,NORTH TWNETY FOUR PARGANAS vs. CIT (EXEMPTION), , KOLKATA

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

ITA 704/KOL/2025[2025-26]Status: DisposedITAT Kolkata07 Oct 2025AY 2025-26

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2025-26 Pranab Kanya Sangha………….……………………….……….……….……Appellant Barasat-I, Hridaypur, West Bengal-700127.. [Pan: Aaatp4743M] Vs. Cit(Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Ashok Mukherjee, Ar, Appeared On Behalf Of The Appellant. Shri Sanat Kr. Raha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 17, 2025 Date Of Pronouncing The Order : October 07, 2025 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.08.2024 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Application Filed In Form 10Ab For Final Approval As Per The Provisions Of Section 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 12ASection 80GSection 80G(5)Section 80G(5)(iii)Section 80G(5)(iv)

Showing 1–20 of 75 · Page 1 of 4