Section 10(23AA) of the Income Tax Act, 1961– Exemption– Exemption under section 10(23AA) was not available as fund was established by wives of army personnel and failed to prove income on behalf of regimental funds or nonpublic fund established by the armed forces of the Union – Commissioner of income tax (E) vs. Army Wices Welfare Association [2020] 312 CTR (Allahabad) 375.