ACIT v. Indicula Trust Society

52 SOT 1Income Tax Appellate Tribunal#21029 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 11(5)Section 115BBCSection 12Section 12A(1)(ac)(iii)Section 12AASection 12AB(4)(ii)

Issues it is cited on

section 13(l)(d)anonymous donationsection 11(5)section 13(3)section 13(1)(c)section 13(1)section 12aasection 11section 13transferprescribedperson

Judgments citing ACIT v. Indicula Trust Society

Aryans Educational and Charitable Trust Regd, Mohali vs. Commissioner of Income Tax, Exemptions, Chandigarh

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…t could have been made u/s 13 is the amount that has been diverted for the benefit of the interested persons and for not the entire surplus as has been made by the learned Assessing officer. In case of (A) ACIT Indicula Trust Society [2012] 21 taxmann.com 144/52 SOT 1 (Delhi – Trib.) was held that where the Trust provides benefit directly or indirectly, to be specified persons mentioned u/s 13(3) the benefit of exemption u/s 11 will not be available to that extent. The issue was whether the trust will lose exemption on its entre income, if it is found that the specified person has been benefited directly or indir…

M/S Aryans Educational and Charitable Trust, Mohali vs. DCIT, C-1, (E), Chandigarh

In the result, the appeal of the Assessee is partly allowed

ITA 823/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh25 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 823/Chd/2019 "नधा"रण वष" / Assessment Years : 2015-16 M/S Aryans Educational & Vs. The Dcit, बनाम Charitable Trust, Circle-1 (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/ Appellant ""यथ"/ Repsondent

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(5)Section 12ASection 13Section 13(1)(c)Section 13(3)(c)

…at could have been made u/s 13 is the amount that has been diverted for the benefit of the interested persons and not the entire surplus as has been made by the learned Assessing officer. In case of (A) ACIT v. Indicula Trust Society [2012] 21 taxmann.com 144/52 SOT 1 (Delhi - Trib.) it was held that where the Trust provides benefit directly or indirectly, to specified persons mentioned u/s 13(3) the benefit of exemption u/s 11 will not be available to that extent. The issue was whether the trust will lose exemption on its entre income, if it is found that the specified person has been benefited directly or indir…

M/S Aryans Educational and Charitable Trust, Mohali vs. DCIT, C-1, (E), Chandigarh

In the result, appeal of the assessee is partly allowed

ITA 821/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh25 Jul 2024AY 2013-14

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 821/Chd/2019 "नधा"रण वष" / Assessment Years : 2013-14 M/S Aryans Educational & Vs. The Dcit, Circle-1 Charitable Trust, बनाम (Exemptions), # 2129, Phase-10, Chandigarh Mohali "थायी लेखा सं./Pan No: Aabta7550L

For Appellant: Sh. Tej Mohan, Singh, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 11(1)(d)Section 115BSection 13(1)(c)Section 133(6)Section 68

…t could have been made u/s 13 is the amount that has been diverted for the benefit of the interested persons and for not the entire surplus as has been made by the learned Assessing officer. In case of (A) ACIT Indicula Trust Society [2012] 21 taxmann.com 144/52 SOT 1 (Delhi – Trib.) was held that where the Trust provides benefit directly or indirectly, to be specified persons mentioned u/s 13(3) the benefit of exemption u/s 11 will not be available to that extent. The issue was whether the trust will lose exemption on its entre income, if it is found that the specified person has been benefited directly or indir…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…on-educational purposes was not very material for completely denying exemption under section 10(22) of the Act. Your Honour’s kind attention is also invited to the recent decision of the Delhi Bench of the Tribunal in the case of ACIT v. Idicula Trust Society 52 SOT 1, wherein, the assessee-society came into existence in July 1991. It was running schools and colleges in Faridabad and Kerala. The managing committee consisted of 7 persons as mentioned in the order of the Tribunal. Out of this, 3 persons, namely, Mr. T.I. John, Mrs A. John & Mr. Joseph John acted as managers of the society, discharging various funct…

ACIT v. Indicula Trust Society (52 SOT 1) — Cited in 4 Judgments | BharatTax