There is a well-known dispute about whether a woman recites a berachah on a time bound mitzvah. The Shulchan Aruch (Orach Chaim 589:6) rules like the Rambam that they don’t, whereas the Rema (there, and 17:2) rules like Rabbeinu Tam that they do. When it comes to the mitzvah of succah the Chasam Sofer was accustomed (see Minhogei Chasam Sofer 8:11) that women don’t make a berachah. What is the reasoning behind this minhag?
A number of reasons have been suggested:
1) His grandson the Chasan Sofer (Orach Chaim, Sha’ar HaGedilim V’Hakilayim ois 23) explains that succah is different to other time bound mitzvos, as there is a clear pasuk which comes to exclude women. The pasuk says: כל האזרח בישראל, and Chazal (Succah 28a) learn from here, להוציא את הנשים – “to exclude the women.”
2) He offers a second reason: Strictly speaking it would be better for women not to make a berachah on time bound mitzvos. However, the minhag is that when blowing shofar and shaking lulav they make a berachah to show that they fulfil a mitzvah, to show that there is no problem of muktzeh when picking up the shofar or lulav (since they get a mitzvah). When it comes to succah this reason doesn’t apply, therefore, we go back to the ideal halachah that no berachah is recited.
3) The Shu”t Divrei Yisroel (Orach Chaim 197) writes: “Even according to Rabbeinu Tam women only make a berachah on time bound mitzvos that they accepted upon themselves, and they keep constantly - such as shofar and lulav, when it comes to succah many times women don’t keep the mitzvah, therefore, they don’t make a berachah.
4) The Shu”t L’Horas Nossan (Vol. 6, siman 39, s.k. 5) suggests another reason: The Rema quotes the Mordechai (640:4) who says: “If one made a succah in a place where its uncomfortable to eat, drink, or sleep in, even if one can’t do just one of these things because he is afraid of burglars or bandits when in the succah – he can’t fulfil the mitzvah of succah with such a succah, even if it is something he isn’t scared to do (i.e. if he is scared to sleep but not eat, he can’t fulfil the mitzvah of eating in the succah) as it is not considered a dira [place of living] that one can do all his needs in.” Generally speaking, women are unable to sleep in the succah due to tznius, therefore, a succah is unfit for women to sleep in, therefore, they don’t make a berachah. As certainly, even if women recite a berachah on a time bound mitzvah, it’s only if they can fulfil it in the same way as a man.
Practically, the Mishnah Berurah (640:1) rules that women do recite the berachah of “leisheiv ba’succah”.