Which cases are most cited on Section 10AD?

Director of Income-tax v. Garden City Educational Trust (330 ITR 480) — 26 citing judgments; Concord of India Insurance Co. Ltd. v. Smt. Nirmla Devi (251 Taxmann 270) — 4 citing judgments; International Pentecostal Church of God v. ITO (11 Taxmann.com 91) — 3 citing judgments; 122 (SC) and (xiii) Shirmoni Gurdwara Parbandhak Committee v. CIT(E) (129 Taxmann.com 214) — 3 citing judgments; 94 (Raj HC) (ii) Shiv Mandir Devasthan Panch Committee Sansthan v. CIT (35 Taxmann.com 516) — 3 citing judgments.

How many judgments are there on Section 10AD?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 10AD of the Income Tax Act, 1961.

Section 10AD of the Income Tax Act

The decision most relied on for Section 10AD is Director of Income-tax v. Garden City Educational Trust (330 ITR 480), cited in 26 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 10AD

Director of Income-tax v. Garden City Educational Trust

330 ITR 480 · 2011 · High Court

citing judgments

A trust with education as an object, which qualifies as a charitable purpose under section 2(15), should be accepted as having a charitable purpose. The grant of registration under section 12A is applicable when a trust has education as an object.

Concord of India Insurance Co. Ltd. v. Smt. Nirmla Devi

251 Taxmann 270 · 2017 · High Court

citing judgments

International Pentecostal Church of God v. ITO

11 Taxmann.com 91 · 2011 · Reported

citing judgments

122 (SC) and (xiii) Shirmoni Gurdwara Parbandhak Committee v. CIT(E)

129 Taxmann.com 214 · Reported

citing judgments

94 (Raj HC) (ii) Shiv Mandir Devasthan Panch Committee Sansthan v. CIT

35 Taxmann.com 516 · 2013 · Reported

citing judgments

Judgments on Section 10AD

Shri Balwant Singh Public School Samiti, Hathras vs. ITO Ward 4(3)(4), 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)

Roongta Welfare Foundation, Surat vs. CIT(Exemption), 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)

Safety Education and Research Foundation, Surat vs. CIT(Exemption), Ahmedabad

ITA 500/SRT/2024[NA]Status: DisposedITAT Surat15 Oct 2025

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

Shri Sainath Education & Cheritable Trust, Vadodara vs. The CIT(Exemption), Ahmedabad

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

ITA 608/AHD/2025[NA]Status: DisposedITAT Ahmedabad19 Aug 2025

Bench: Us Supported By Duly Sworn Affidavit Of The Trustee Of The Assessee Trust Explaining The Cause Of Delay, Which Is Reproduced As Under:

For Appellant: Shri Tej Shah, A.RFor Respondent: Shri Rignesh Das, CIT. DR

Section 10ASection 12A

Chiguru Vignana Samsthe, Mysore vs. CIT (Exemptions) Bangalore, Bengaluru

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

ITA 584/BANG/2025[2024-25]Status: DisposedITAT Bangalore29 Jul 2025AY 2024-25

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2024-25

For Appellant: Ms. Pooja, CAFor Respondent: Shri. Shivanand H Kalakeri, CIT(DR)(ITAT), Bangalore

Section 12ASection 12A(1)(ac)Section 80G(5)

Shri Naminath Jain Derasar Trust, Mehsana vs. The CIT(Exemption), Ahmedabad

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

ITA 201/AHD/2025[NA]Status: DisposedITAT Ahmedabad10 Jun 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 201/Ahd/2025 िनधा"रण वष" /Assessment Year : Na

For Appellant: Shri Tej Shah, AdvocateFor Respondent: Shri Hargovind Singh, Sr.DR

Section 10ASection 12ASection 12A(1)(ac)Section 253(3)

Shreans Daga Foundation, Mumbai vs. The Commissioner of Income Tax (Exemptions), Mumbai

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

ITA 1109/MUM/2025[2025-26]Status: DisposedITAT Mumbai30 May 2025AY 2025-26

Bench: Shri Narender Kumar Choudhry & Smt Renu Jauhriassessment Year: 2025-26

For Appellant: Shri Abhishek Modi, Ld. A.RFor Respondent: Shri R.A. Dhyani, Ld. D.R

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

Shri Chintamani Education Charitable Trust, Vadodara vs. The CIT(Exemption), Ahmedabad

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

ITA 352/AHD/2025[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Tej Shah, AdvocateFor Respondent: Shri Ashesh R Rewar, CIT DR

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

Shri Madav Smriti Seva Kendra, Faridabad vs. Income Tax Officer Ward 1(3), Faridabad

ITA 6036/DEL/2024[2024-25]Status: DisposedITAT Delhi09 May 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT DR

Section 80G

Shri Madhav Smriti Sewa Kendra, Faridabad vs. Ward 1(3), Faridabad

ITA 6018/DEL/2024[2024-25]Status: DisposedITAT Delhi09 May 2025AY 2024-25

Bench: Shri M. Balaganesh & Shri Yogesh Kumar U.S.

For Appellant: Shri Gautam Jain, AdvFor Respondent: Shri Mahesh Kumar, CIT DR

Section 80G

Samasta Brahman Mahasangh, Mumbai vs. The Commissioner of Income Tax (Exemption0, Mumbai

The appeals are allowed for statistical purposes

ITA 1042/MUM/2025[N.A]Status: DisposedITAT Mumbai26 Mar 2025

Bench: Smt. Beena Pilla (Jm) & Shri Omkareshwar Chidara (Am)

For Appellant: Shri R.A. DhyaniFor Respondent: Shri Akshay Modi

Section 12ASection 80G

Nanchahal Family Memorial Trust, Delhi vs. Commissioner of Income Tax (Exemptions), Delhi

ITA 5225/DEL/2024[2024-2025]Status: DisposedITAT Delhi21 Mar 2025AY 2024-2025

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Vijender Kumar, CAFor Respondent: Shri Rishipal Bedi, CIT- DR

Section 80G(5)(iii)Section 8O

Shree Rikhavdevji & Kunthunathji Prabhu Jain Swetamber Murtipujak Padhi, Sabarkantha vs. The CIT(Exemption), Ahmedabad

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

ITA 2132/AHD/2024[NA]Status: DisposedITAT Ahmedabad20 Mar 2025

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.2132/Ahd/2024 निर्धारण वर्ष / Assessment Year : - Na Shree Rikhavdevji & Kunthunathji Prabhu Jain Swetamber Murtipujak Padhi Ilol, A Pilol, Himatnagar – 383 001 Sabarkantha (Gujarat) स्थायी लेखा सं./Pan: Aajts 7172 E The Cit (Exemption) बनाम / V/S. Ahmedabad – 380 015 (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) Assessee By : Shri Tej Shah, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 19/03/2025 घोषणा की तारीख / Date Of Pronouncement: 20/03/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal Has Been Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Exemption), Ahmedabad [Hereinafter Referred To As “Cit(E)"], Rejecting The Application For Registration Under Section 12Ab Of The Income Tax Act, 1961 [Hereinafter Referred To As "The Act"] & Cancelling The Provisional Registration Granted Earlier. 2. The Appeal Was Filed With A Delay Of 49 Days. The Assessee Has Submitted An Application For Condonation Of Delay Along With An Affidavit Explaining The Reasons For The Delay. It Has Been Stated That The Impugned Order Was Received Via E-Mail On 29/08/2024, But Due To Inadvertence, The Same Was Not Noticed Immediately As The Accountant Was Not Checking The Email Regularly. The Order Came To The Notice Of The Assessee Only On 12/11/2024, After Which Necessary Legal Advice Was Obtained & The Appeal Was Filed On 19/12/2024. 2.

For Appellant: Shri Tej Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR

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

Shree Virraj Prabhu Parivar Foundation, Surat vs. CIT(Exemption), Ahmedabad

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

ITA 578/SRT/2024[NA]Status: DisposedITAT Surat07 Mar 2025

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.578/Srt/2024 (Physical Hearing) Shree Virraj Prabhu Parivar Foundation, Vs. The Cit (Exemption), 6-A Ratna Astha Appartment, Opp – Ahmedabad Shree Bharti Maiya School, Vesu, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abkcs0909C (Appellant) (Respondent) Appellant By Shri Deven K. Kapadia, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 19/02/2025 Date Of Pronouncement 07/03/2025

Section 8Section 80GSection 80G(5)Section 80G(5)(ii)Section 80g(5)