How many judgments are there on Section 139(4C)?

BharatTax indexes 25 ITAT, High Court and Supreme Court judgments that turn on Section 139(4C) of the Income Tax Act, 1961.

Section 139(4C) of the Income Tax Act

Q: What is the leading case on Section 139(4C) of the Income Tax Act?

CIT v. Kasturi & Sons Ltd. (3 SCC 346) is the decision most relied on for Section 139(4C), cited in 153 judgments. Fiscal statutes must be construed strictly and literally. When the language is plain and unambiguous, courts must give effect to it without considering legislative intent or equitable considerations.

Q: Which cases are most cited on Section 139(4C)?

CIT v. Kasturi & Sons Ltd. (3 SCC 346) — 153 citing judgments; CIT v. Children’s Education Society (358 ITR 373) — 42 citing judgments; Indian Vaccines Corporation Ltd. v. ITO 2010-TIOL-587 ITAT Del and in Jat Education Society vs. DCIT (ITAT, Del) (10 Taxmann.com 127) — 14 citing judgments; 205 ITD Param Hans Swami Uma Bharti Mission v. ACIT (34 Taxmann.com 285) — 10 citing judgments; (Exemptions) v. Smt. Shanti Devi Educational Trust (409 ITR 522) — 8 citing judgments.

The decision most relied on for Section 139(4C) is CIT v. Kasturi & Sons Ltd. (3 SCC 346), cited in 153 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 139(4C)

CIT v. Kasturi & Sons Ltd.

3 SCC 346 · 1999 · Supreme Court

153

citing judgments

Fiscal statutes must be construed strictly and literally. When the language is plain and unambiguous, courts must give effect to it without considering legislative intent or equitable considerations.

CIT v. Children’s Education Society

358 ITR 373 · 2013 · High Court

citing judgments

When an assessee society runs multiple educational institutions, the exemption under Section 10(23C)(iiiad) applies to each institution individually, meaning the specified monetary limit is considered per institution and not for the aggregate annual receipts of the entire society.

Indian Vaccines Corporation Ltd. v. ITO 2010-TIOL-587 ITAT Del and in Jat Education Society vs. DCIT (ITAT, Del)

10 Taxmann.com 127 · 2011 · High Court

citing judgments

205 ITD Param Hans Swami Uma Bharti Mission v. ACIT

34 Taxmann.com 285 · 2013 · High Court

citing judgments

(Exemptions) v. Smt. Shanti Devi Educational Trust

409 ITR 522 · 2018 · High Court

citing judgments

Jat Education Society v. Dy. CIT

47 SOT 35 · 2011 · ITAT

citing judgments

DIT v. Malad Jain Yuvak Mandal Medical Relief Centre

250 ITR 488 · 2001 · High Court

citing judgments

Pawan Hans Swami Uma Bharti Mission v. ACIT

29 Taxmann.com 223 · 2013 · High Court

citing judgments

Judgments on Section 139(4C)

ST PATRICKS EDUCATIONAL SOCIETY,GUMLA vs. INCOME TAX OFFICER W3(1), RANCHI

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr

Section 10Section 12ASection 139Section 139(1)Section 148

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

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

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

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

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

DEEPA EDUCATION SOCIETY,AMRAVATI vs. INCOME TAX OFFICER,WARD-3, AMRAVATI

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

ITA 80/NAG/2024[2013-14]Status: DisposedITAT Nagpur15 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhryassessment Year: 2013-14

For Appellant: Shri K.P. Dewani, Ld. AdvFor Respondent: Shri Anand Nagrale, Ld. Sr. D.R

Section 10Section 12ASection 139Section 139(1)Section 147Section 148Section 250

THE JORHAT INSTITUTE OF SCIENCE AND TECHNOLOGY,JORHAT vs. ITO WARD 2(3), EXEM, GUWAHATI, GUWAHATI

Appeal of the assessee is allowed for statistical purposes

ITA 211/GTY/2024[2019-20]Status: DisposedITAT Guwahati06 Aug 2025AY 2019-20

Section 10Section 139Section 139(1)Section 139(4)Section 148Section 250

AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

ITA 298/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.298/Viz/2025 (िनधा"रण वष"/Assessme298Nt Year: 2021-22) Andhra Pradesh Pollution Vs. Dy. Cit Control Board, (Exemption Circle) Vijayawada Vijayawada Pan:Aaaja1610Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Satyanarayana Murthy, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 30/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Revision Order Dated 11/03/2025 Of The Learned Cit (Exemptions), Passed U/S 263 Of The Act For The A.Y.2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Satyanarayana Murthy, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)

Section 10Section 10(46)Section 11(2)Section 142(1)Section 143(3)Section 263

DY. COMMISSIONER OF INCOME TAX CIRCLE (EXEMPTIONS), NAGPUR, NAGPUR vs. VASANTRAO NAIK STATE AGRICULTURE EXTENTION MANAGEMENT INSTITUTE, NAGPUR

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

ITA 208/NAG/2025[2018-19]Status: DisposedITAT Nagpur16 Jun 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Shubham JainFor Respondent: Shri Anand Nagrale

Section 10Section 10(23)Section 139Section 147Section 148Section 148A

CHAUDHARY CHARAN SINGH HARYANA AGRICULTURAL UNIVERSITY,HISSAR vs. ITO,EXEMPTION, ROHTAK

In the result, the appeal of the assessee is allowed

ITA 2225/DEL/2024[2018-19]Status: DisposedITAT Delhi14 May 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh[Assessment Year 2018-19]

Section 10Section 139Section 147Section 148Section 148ASection 151

SHISHU KALYAN SHIKKHA SAMITI, MAHASAMUND,MAHASAMUND vs. INCOME TAX OFFICER, EXEMPTION WARD, RAIPUR, RAIPUR

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

ITA 164/RPR/2025[2014-15]Status: DisposedITAT Raipur07 May 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.164/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Shishu Kalyan Shikkha Samiti Panchsheel Nagar, Mahasamund, Chhattisgarh-493 445 Pan: Aants0821N ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Exemption Ward, Raipur (C.G) ……""यथ" / Respondent

For Appellant: Mrs. Dimple Warlyani, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 10Section 139Section 250(4)Section 272A(2)(e)

PROF. RAJENDRA SINGH SHIKSHAN SAMITI,MANDSAUR vs. DCIT, CPC, BENGALURU AND ITO (EXEMPTION), UJJAIN, UJJAIN

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

ITA 417/IND/2024[2018-19]Status: DisposedITAT Indore23 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh. Apurva Mehta & Rajesh Mehta, ARs

Section 10Section 12ASection 143Section 143(1)Section 250

SETH BADRI PRASAD UMMEDI DEVI PAROPKARI TRUST,JAIPUR vs. INCOME TAX OFFICER (EXEMPTION), JAIPUR

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

ITA 1529/JPR/2024[2011-12]Status: DisposedITAT Jaipur24 Mar 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Dheeraj Borad, C.AFor Respondent: Shri Gautam Singh Choudhary, JCIT-VH a

Section 12ASection 144Section 148Section 250Section 271(1)(c)

JERMEL'S ACCADEMY,SILIGURI vs. I.T.O., WARD - 1(4), , SILIGURI

In the result, the appeal filed by the assessee is allowed as per the directions mentioned above

ITA 1652/KOL/2024[2016-2017]Status: DisposedITAT Kolkata10 Mar 2025AY 2016-2017

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11(1)Section 11(1)(A)Section 12ASection 12A(2)Section 139(1)Section 143(2)Section 147Section 148Section 250

SANJIVANI CHERITABLE TRUST,AHMEDABAD vs. THE ITO, WARD-7(2)(1), AHMEDABAD

In the result, the appeal of the assesse is allowed

ITA 406/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2012-13 Sanjivani Charitable Trust Vs. The Ito, Ward-7(2)(1) Tenament No.8 Ahmedabad. Isanpur Park Society Nr.Municipal Garden Naroda, Ahmedabad. Pan : Aaits 6269 D (Applicant) (Responent) : Shri Parin S. Shah, Ar Assessee By Revenue By : Shri J.L. Bhatia, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 11/02/2025 घोषणा क" तारीख /Date Of Pronouncement: 27/02/2025 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri J.L. Bhatia, Sr.DR

Section 10Section 139Section 148Section 250(6)

ICF SILVER JUBILEE NURSERY & PRIMARY SCHOOL,CHENNAI vs. DCIT NON CORP WARD 10(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 126/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Icf Silver Jubilee Nursery & Deputy Commissioner Of Income Primary School, V. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [Pan: Aabai-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 04.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 14.02.2025 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT

Section 10Section 10(23)(iiiab)

DHARAM SAMAJ SOCIETY,ALIGARH vs. CIT (A) NFAC, DELHI

ITA 121/AGR/2023[2017-18]Status: DisposedITAT Agra03 Feb 2025AY 2017-18

Bench: Shri M. Balaganesh(Through Virtual Hearing) Dharam Samaj Society, Vs. Cit(A), Ds Inter College & Nfac, Delhi Sanksrit Pathsala Parao Dubey, Up (Appellant) (Respondent) Pan:Aabad9648R Assessee By : Shri Pankaj Garh, Adv Revenue By: Shri Shailendra Srivastava, Sr. Dr Date Of Hearing 03/02/2025 Date Of Pronouncement 03/02/2025

For Appellant: Shri Pankaj Garh, AdvFor Respondent: Shri Shailendra Srivastava, Sr. DR

Section 144