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)

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

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

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

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)

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

Western India Cinematographers Association, Mumbai vs. NFAC, Income Tax Officer Ward 25(1)(5), Mumbai

In the result, in view of decision in ITA No

ITA 4702/MUM/2024[2015-16]Status: DisposedITAT Mumbai11 Dec 2024AY 2015-16

Bench: Shri Narender Kumar Choudhry

For Appellant: Sh. Govind Javeri, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Sr. D.R
Section 10(24)Section 142(1)Section 147Section 148Section 250Section 68

Western India Cinematographers Association, Mumbai vs. Income Tax Officer Ward 25(1)(5), Mumbai

In the result, in view of decision in ITA No

ITA 4701/MUM/2024[2014-15]Status: DisposedITAT Mumbai11 Dec 2024AY 2014-15

Bench: Shri Narender Kumar Choudhry

For Appellant: Sh. Govind Javeri, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Sr. D.R
Section 10(24)Section 142(1)Section 147Section 148Section 250Section 68

Western India Cinematographers Association, Mumbai vs. NFAC Delhi, Income Tax Officer Ward 25(1)(5), Mumbai

In the result, in view of decision in ITA No

ITA 4700/MUM/2024[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Narender Kumar Choudhry

For Appellant: Sh. Govind Javeri, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Sr. D.R
Section 10(24)Section 142(1)Section 147Section 148Section 250Section 68

Western India Cinematographers Association, Mumbai vs. NFAC, Delhi I.T.O, Ward 25(1)(5), Mumbai

In the result, in view of decision in ITA No

ITA 4699/MUM/2024[2012-13]Status: DisposedITAT Mumbai11 Dec 2024AY 2012-13

Bench: Shri Narender Kumar Choudhry

For Appellant: Sh. Govind Javeri, Ld. A.RFor Respondent: Shri V.K. Chaturvedi, Sr. D.R
Section 10(24)Section 142(1)Section 147Section 148Section 250Section 68

Haringhata Mahavidyalaya, Nadia vs. ITO, Ward 43(1), Nadia

In the result, the appeal of the assessee stands allowed

ITA 11/KOL/2024[2018-19]Status: DisposedITAT Kolkata01 Oct 2024AY 2018-19

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

Section 10Section 139Section 139(1)Section 250

The Nimar Educational Society, Khandwa vs. The CIT (Exemption), Bhopal

Appeal is allowed for statistical purpose

ITA 344/IND/2024[2022-23]Status: DisposedITAT Indore20 Sept 2024AY 2022-23

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 143(3)Section 147Section 263Section 80G

Vidya Samiti Arya Samaj, Jaipur vs. ITO, Exemption - 1, Jaipur

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

ITA 885/JPR/2024[2017-18]Status: DisposedITAT Jaipur27 Aug 2024AY 2017-18

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

For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 10Section 115BSection 139Section 144Section 147Section 154Section 249(4)Section 250

Vidya Samiti Arya Samaj, Jaipur vs. ITO, Exemption - 1, Jaipur

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

ITA 884/JPR/2024[2011-12]Status: DisposedITAT Jaipur27 Aug 2024AY 2011-12

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

For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Shri Anoop Singh (Addl.CIT)
Section 10Section 115BSection 139Section 144Section 147Section 154Section 249(4)Section 250

ITO (Exemptions) Rohtak, Rohtak vs. Manohar Education Society, Haryana

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

ITA 2672/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Jul 2024AY 2019-20

Bench: Pradip Kumar Kedia & Shri Yogesh Kumar Usvs. M/S. Manohar Education Society, Ito (Exemption) Rohtak Cambridge School, Garhi Bolni Road, Rewari, Haryana-123 401 Pan No. Aaatm 6003 F (Appellant) (Respondent) Assessee By -None- Revenue By Shri Jatender Kumar Kale, Sr. D.R. Date Of Hearing: 30.07.2024 Date Of Pronouncement: 30.07.2024 Order Per Pradip Kumar Kedia, Am :

Section 10Section 10(21)Section 11Section 12ASection 139Section 143(1)Section 35(1)(iii)

Sri Sai Educational Society, Mahabubnagar vs. Income Tax Officer, Ward-1, Mahabubnagar

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

ITA 101/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Jun 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.101/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Sri Sai Educational Society, Income Tax Officer, Vs. Ward-1, Mahbubnagar. Mahbubnagar, Telangana. Pan: Aafas6773C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Mohd. Afzal, Advocate रधजस् व द्वधरध/Revenue By:: Smt. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 04/06/2024 घोर्णध की तधरीख/Pronouncement: 10/06/2024 आदेश/Order Per Laliet Kumar, J.M. :- This Appeal Is Filed By Sri Sai Educational Society (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Addl/Jcit (A)-10 Mumbai (“Ld. Cit(A)”), Dated 04.01.2024 For The Ay 2018-19. 2. The Assessee Has Raised The Following Grounds : “1. The Order Of The Learned Commissioner Of [Income Tax (Appeals) Is Against The Law, Weight Of Evidence & Probabilities Of Case. 2. The Learned Additional Commissioner Erred In Confirming The Intimation U/S 143(1) In Which The Gross Receipts Of Rs.4,27,15,832/- Are Treated As Total Income Of The Assessee. 3. The Learned Additional Commissioner Ought To Have Appreciated That The Assessee Filed Itr-7,Inadvertently & Offered The Total

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: : Smt. Sheetal Sarin, DR
Section 12ASection 139Section 139(9)Section 143(1)

Shri Dadasaheb Somadale Shikshan Prasarak Mandal, Pandharpur vs. Dy Commissioner of Income Tax, Pune

In the result, the appeal of the appellant is allowed

ITA 306/PUN/2024[2011-12]Status: DisposedITAT Pune19 Apr 2024AY 2011-12

Bench: Shri Inturi Rama Raoआयकर अपील सं. / Ita No.306/Pun/2024 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai
Section 10Section 10(23)(iiiab)Section 139Section 139(1)Section 148Section 68

Vivekananda Resham Khadi Gramodyog Sangha, Murshidabad vs. ADIT, CPC, Bengaluru / I.T.O., Ward-1(2), Exemption, Kolkata

In the result, the appeal of the assessee is allowed

ITA 144/KOL/2023[2021-2022]Status: DisposedITAT Kolkata16 Oct 2023AY 2021-2022

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.144/Kol/2023 Assessment Year: 2021-22 Vivekananda Resham Khadi Gramodyog Sangha…...……………....Appellant Purapara, Sanmatinagar, Jangipur, Murshidabad-742213. [Pan: Aaatv7514J] Vs. Acit, Cpc, Bengaluru…........…..........................................…..…..... Respondent Appearances By: Shri Sanjib Kr. Das Sarma, Adv., Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr Appeared On 20.06.2023 & Shri Ajay Robin Singh, Jcit Appeared On 16.10.2023 On Behalf Of The Respondent. Date Of Hearing : June 20, 2023 & October 16, 2023 Date Of Pronouncing The Order : October 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 29.12.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Raised By The Assessee In This Appeal Is Relating To The Denial Of Deduction Under Section 10(23B) Of The Income Tax Act. 3. The Provisions Of Section 10(23B) Of The Act, For The Sake Of Ready Reference, Are Produced As Under:

Section 10Section 139Section 250

DCIT, Central Circle, Bellari vs. M/S. Navodaya Education Trust, Raichur

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

ITA 1061/BANG/2022[2009-10]Status: DisposedITAT Bangalore06 Apr 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

For Appellant: Shri V Chandrashekar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 10Section 10(23)(C)Section 11Section 115BSection 12ASection 132Section 143(3)Section 7

Kongu Educational Trust, Erode vs. DCIT, CPC, Bangalore

The appeal stands allowed statistical purposes

ITA 113/CHNY/2022[2016-17]Status: DisposedITAT Chennai24 Aug 2022AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri S. Sridhar, Erode (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeptha (JCIT) – Ld. Sr. DR
Section 10Section 12ASection 139Section 143(1)

International Devraha Divya Foundation Trust, Mathura vs. Commissioner of Income Tax (E), Lucknow

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

ITA 624/LKW/2019[NA]Status: DisposedITAT Lucknow20 Jan 2022

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. N.A. International Devraha Divya Vs. Cit(Exemption), Foundation Trust, Lucknow 1069 Devraha Baba Ashram, Thanamant, Dangoli Bangar, Mathura Pan Aaatb6921F (Appellant) (Respondent)

Section 10Section 12ASection 139

Vaidic Shiksha Samiti, Narnaul vs. Addl.CIT, Range-2, Chandigarh

In the result, appeals of the assessee are allowed

ITA 6050/DEL/2018[2015-16]Status: DisposedITAT Delhi30 Sept 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary

For Appellant: Sh. DharampalFor Respondent: Sh. Govind Singhal, Sr. DR
Section 10Section 139Section 143(3)Section 272A(2)(e)

Vaidic Shiksha Samiti, Narnaul vs. Addl.CIT, Range-2, Chandigarh

In the result, appeals of the assessee are allowed

ITA 6049/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri K. Narasimha Chary

For Appellant: Sh. DharampalFor Respondent: Sh. Govind Singhal, Sr. DR
Section 10Section 139Section 143(3)Section 272A(2)(e)