Section 139(4C) of the Income Tax Act

Income-tax Act, 2025: s.263

Section 139(4C) falls under section 139 of the Income-tax Act, 1961, which corresponds to section 263 (Return of income) of the Income-tax Act, 2025.

Read section 263 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 139(4C) is CIT v. Kasturi & Sons Ltd. (3 SCC 346), cited in 153 of the 45 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
42
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
14
citing judgments
205 ITD Param Hans Swami Uma Bharti Mission v. ACIT
34 Taxmann.com 285 · 2013 · High Court
10
citing judgments

Income from each educational institution run by a society is considered separately for the purpose of exemption under section 10(23C)(iiiad), provided it does not receive government aid and its aggregate annual receipts do not exceed Rs. 1 crore. If income exceeds this limit, an ITR must be filed.

(Exemptions) v. Smt. Shanti Devi Educational Trust
409 ITR 522 · 2018 · High Court
8
citing judgments
Jat Education Society v. Dy. CIT
47 SOT 35 · 2011 · ITAT
4
citing judgments
DIT v. Malad Jain Yuvak Mandal Medical Relief Centre
250 ITR 488 · 2001 · High Court
3
citing judgments
Pawan Hans Swami Uma Bharti Mission v. ACIT
29 Taxmann.com 223 · 2013 · High Court
3
citing judgments

Judgments on Section 139(4C)

Khandra Primary Institution, Durgapur vs. Income Tax Officer Ward 2(3), Durgapur

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

ITA 1954/KOL/2026[2017-18]Status: DisposedITAT Kolkata25 Aug 2026AY 2017-18

Bench: Shri Yogesh Kumar Us & Shri Rakesh Mishra

Section 10Section 102Section 12ASection 139Section 144Section 250

DCIT, Circle-1(Exemptions), Chandigarh vs. Guru Nanak Dev University, Amritsar

ITA 1263/CHANDI/2025[2017]Status: DisposedITAT Chandigarh19 Aug 2026

Bench: Shri Laliet Kumar & Shri Vijay Varmaआयकर अपील सं./ Ita No. 1263/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 The Dcit, Circle (Exemptions), Guru Nanak Dev University, Chandigarh. Vs G.T. Road, Amritsar. "थायी लेखा सं./Pan No: Aaalg0043R अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vinamar Gupta, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR
Section 10Section 139Section 143Section 143(1)

Bihar Animal Sciences University, Bihar vs. Dc/Ac Exemption Cir Patna, Patna Bihar

In the result, Appeal of the Assessee is partly allowed for statistical purposes

ITA 4/PAT/2026[2019-20]Status: DisposedITAT Patna30 Jul 2026AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Yogesh Kuamr U.S.Assessment Year: 2019-20

For Appellant: CA Ankit Kumar, ARFor Respondent: Shri Ravi Kant Chowdhary, Sr. DR
Section 10Section 139Section 148Section 250

University College of Medical Sciences, Delhi vs. Office of the Deputy Commissioner of Income Tax Circle Exemp 2(1), Delhi, Civic Centre, New Delhi

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

ITA 1844/DEL/2026[2018-2019]Status: DisposedITAT Delhi17 Jul 2026AY 2018-2019

Bench: Shri Anubhav Sharma & Shri Sanjay Awasthiassessment Year: 2018-19 University College Of Medical Vs. Office Of The Deputy Sciences, Commissioner Of Income Tax, Ucms, Gtb Hospital Dilshad Garden, Circle Exemption 2(1), East 110095, Delhi. Civic Centre, Minto Road, Pan No. Aaaau8211E Delhi 110002. Appellant Respondent Assessee By Shri Shikhar Garg, Adv. Revenue By Shri Balkrishan Gopal, Sr. Dr Date Of Hearing: 15.07.2026 Pronouncement On 17.07.2026 O R D E R Per Sanjay Awasthi: 1. This Appeal Arises From Order Dated 25.06.2025, Passed U/S 250 Of The Income Tax Act, 1961 (Hereafter As “The Act”), By Nfac.

Section 10Section 139Section 148Section 250Section 254

Kurukshetra University, Haryana vs. DCIT(E)(C-2), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 72/CHANDI/2026[2020-21]Status: DisposedITAT Chandigarh15 Jul 2026AY 2020-21
For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Jaishree Sharma, CIT, DR (Virtual)
Section 10Section 139Section 139(1)Section 143(1)Section 154Section 44A

Academy of Liberal Education Regd, Sullia vs. CIT(Exemption), Bangalore

ITA 1766/BANG/2026[2025-26]Status: DisposedITAT Bangalore29 Jun 2026AY 2025-26

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Smt. Sheetal Borkar Advocate
Section 12ASection 12A(1)(ac)Section 12A(1)(b)Section 139

Namrup College, Namrup vs. ITO Ward 2(4) Exemp, Shillong

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

ITA 187/GTY/2026[2016-17]Status: DisposedITAT Guwahati05 Jun 2026AY 2016-17

Bench: Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2016-17 Namrup College,………….. ..……………………….………………………….Appellant Principal Po, Parbatpur, Namrup Dibrugarh Assam- 786623 [Pan No. Aaatn8580E] Vs. Ito Ward 2(4) Exemp.….……………..………………..…………….………... Respondent Aayakar Bhawan, M.G. Road, Shillong- 793001 Appearances By: Shri Dindayal Dhandaria, Fca, Appeared On Behalf Of The Appellant. Shri Santosh Kumar Karnani, Addl.Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 25, 2026 Date Of Pronouncing The Order : June 5 ,2026 Order Per Pradip Kumar Choubey: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.02.2026 Of The Office Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

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

Jesus Mission Charitable Society, Sitapur vs. Assessing Officer, Exemption Ward, Bareilly

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

ITA 936/LKW/2025[2018-19]Status: DisposedITAT Lucknow25 May 2026AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Jesus Mission Charitable Society V. The Assessing Officer Singhpur Sidhauli Ward Sitapur (U.P) Bareilly Tan/Pan:Aacaj3493R (Applicant) (Respondent) Applicant By: Shri Ashwani Kumar, C.A. Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 31.10.2025, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2018-19. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Charitable Society & Was Running Educational Institutions. The Assessee Filed Its Return Of Income For The Year Under Consideration On 09.09.2019 Claiming Deduction Under Section 24(A) Of Schedule Er & 8(A) Of Schedule Ec Of The Income Tax Act, 1961 (Hereinafter Called 'The Act’). The Return Of The Assessee Was Processed Under Section 143(1) Of The Act, Disallowing The Deduction Claimed By The Assessee & Thereby Creating A Demand Of Rs.10,16,234/-. Thereafter, The Assessee Moved A Rectification Application Under Section 154 Of The Act Dated

For Respondent: Shri R.R.N. Shukla, D.R
Section 10Section 139Section 143(1)Section 154Section 24Section 250

Saraswati Vidya Mandir Umv, Rajgarh vs. ITO, Rajgarh

The appeal of the assessee is allowed for statistical purpose

ITA 268/IND/2025[2017-18]Status: DisposedITAT Indore24 Apr 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshisaraswati Vidya Mandir Umv, Ito, Rajgarh बनाम/ Patidar Mohalla, Chhapiheda, Vs. Tehsil Khilchi, Dist. Rajgarh (Pan:Aaabs2209P) (Appellant) (Respondent) Assessee By Ms. Shelly Maheshwari, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 24.04.2026 आदेश/ O R D E R

Section 10Section 12ASection 139Section 139(1)Section 142(1)Section 144Section 246ASection 250Section 253

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

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)

Shri Guptnath Bal Shikshan Samiti Machalpur, Machalpur vs. ITO Ward Rajgarh, Rajgarh

Appeal is allowed for statistical purposes in

ITA 313/IND/2025[2017-18]Status: DisposedITAT Indore30 Sept 2025AY 2017-18

Bench: Shri B.M. Biyani

Section 10Section 131Section 139Section 139(1)Section 142(1)Section 144Section 80A

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

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

Dy. Commissioner of Income Tax Circle (Exemptions), 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 vs. Income Tax Officer, Exemption Ward, 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)

Harda Nagar Bal Vikas Samiti Harda, Sarswati Shishu Mandir vs. ITO-1, Harda, Bhopal

Appeal is allowed for statistical purposes in

ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18

Bench: Shri B.M. Biyani

Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69A

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234