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 29 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
26
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
4
citing judgments
International Pentecostal Church of God v. ITO
11 Taxmann.com 91 · 2011 · Reported
3
citing judgments
122 (SC) and (xiii) Shirmoni Gurdwara Parbandhak Committee v. CIT(E)
129 Taxmann.com 214 · Reported
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 10AD

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)

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)

M/S. RAYA NAIK MEMORIAL GOWSHALA TRUST,KAJUBAG KARWAR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS) BANGALORE, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE

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

ITA 1920/BANG/2025[2024-25]Status: DisposedITAT Bangalore27 Jan 2026AY 2024-25

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: ---

For Appellant: Shri Siddesh Gaddi, CAFor Respondent: Shri Muthu Shankar, CIT (DR)
Section 12ASection 12A(1)(ac)Section 2(15)

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

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

SIR P.T. SARVAJANIK COLLEGE OF SCIENCE ALUMNI ASSOCIATION,SURAT vs. CIT (EXEMPTION), AHMEDABAD

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

ITA 891/SRT/2024[0]Status: DisposedITAT Surat04 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 115TSection 12ASection 12A(1)(ac)Section 80G(5)(iii)

YOGI SHRI MUKUNPURIJI MAHARAJ SEVA TRUST,BANASKANTHA vs. THE CIT (EXEMPTION), AHMEDABAD

The appeals are partly allowed for statistical purpose

ITA 1632/AHD/2025[NA]Status: DisposedITAT Ahmedabad16 Oct 2025

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarita Nos. 1632 & 1633/Ahd/2025

For Appellant: Shri Mehul Thakkar, A.RFor Respondent: Shri Rignesh Das, CIT-D.R
Section 12ASection 12A(1)(ac)Section 80G(5)

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)

SARASWATI SHIKSHA SAMITI,BHARATPUR vs. CIT EXEMPTION, JAIPUR

ITA 754/JPR/2025[2023-24]Status: DisposedITAT Jaipur15 Sept 2025AY 2023-24

Bench: Shri Gagan Goyal & Shri Narinder Kumarsaraswati Shiksha Samiti, Bharatpur Technology Park, Sewar Bye Pass, Bharatpur – 321 001 Pan No. Ahlpj 2856R ...... Appellant

For Appellant: Shri Dheeraj Borad, CA, Ld. ARFor Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 12A

CHAMBER OF SMALL INDL ASSOCIATIONS,THANE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE

In the result, appeal of assessee in ITA No

ITA 4833/MUM/2025[2025-26]Status: DisposedITAT Mumbai15 Sept 2025AY 2025-26

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 12ASection 12A(1)Section 12A(1)(ac)Section 254(1)Section 80G

KARTHIKA NAIR SMARAK SAMITHI,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

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

ITA 3372/MUM/2025[2025-26]Status: DisposedITAT Mumbai10 Sept 2025AY 2025-26

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Venkitachalam M.S. (virtually appeared)For Respondent: Shri Ritesh Misra, (CIT DR)
Section 12ASection 12A(1)(ac)Section 80G

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)

LAKSH SEVA FOUNDATION,BANGALORE vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, , BANGALORE

ITA 647/BANG/2025[NA]Status: DisposedITAT Bangalore09 Jun 2025

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : Na

For Appellant: Smt. Suman Lunkar, A.RFor Respondent: Sri Balusamy N., D.R

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

OPHTHALMIC MISSION TRUST,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, ITA No.2059/Ahd/2024 is partly allowed for statistical purpose and ITA No

ITA 2059/AHD/2024[NA]Status: DisposedITAT Ahmedabad30 Apr 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

Section 1Section 12ASection 80G(5)

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Section 10AD of the Income Tax Act — Case Laws | BharatTax