How many judgments cite CIT v. Barkate Saifiyah Society?

13 judgments on BharatTax cite CIT v. Barkate Saifiyah Society (213 ITR 492), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Barkate Saifiyah Society come up under?

It is most often cited in judgments turning on Section 11, Section 12, Section 13(1)(b), Section 2(15), Section 80G(5), Section 80G(5B).

CIT v. Barkate Saifiyah Society

213 ITR 492High Court1995#8292 most cited

What is CIT v. Barkate Saifiyah Society authority for?

Section 13(1)(b) of the Income Tax Act, 1961, which denies exemption, applies only to trusts that are purely for charitable purposes. If a trust has both charitable and religious objects, section 13(1)(b) is not applicable, and such a trust may be entitled to exemption under section 11.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Barkate Saifiyah Society · section 13(1)(b) · section 11 · charitable trust · religious trust · exemption · Gujarat High Court

Sections most often in play

Section 11 Section 12 Section 13(1)(b)Section 2(15)Section 80G(5)Section 80G(5B)

Issues it is cited on

section 13(1)(b)section 13(1)section 2(15)registration under section 12a section 12aa section 80g section 12a section 12 section 11 section 13 india document

Judgments citing CIT v. Barkate Saifiyah Society

Anandabava Seva Sanstha Gaushala Trust Jamnagar, Jamnagar vs. CIT(Exemption), Ahmedabad

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

ITA 31/RJT/2025[2024-25]Status: DisposedITAT Rajkot21 Oct 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 31/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner Of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata2817K (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 22/07/2025 Date Of Pronouncement : 21/10/2025

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)

Section 2(15)Section 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 31/RJT/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA2817K (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. Sr. (DR) Date of Hearing : 22/07/2025 Date of Pronouncement : 21/10/2025…

Sree Dharma Sastha Harihara Seva Charitable Temple Trust, Erumely vs. CIT (Exemption), Kochi

In the result, the appeal of the assessee is allowed

ITA 62/COCH/2024[Not Applicable]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

…als as set out in the trust deed, the trust was a charitable as well as religious trust and section 13(1)(b) of the Act would not be applicable. Similar proposition has been laid down by the Hon'ble Gujarat High court in CIT v. Barkate Saifiyah Society [1995] 213 ITR 492 (Guj), wherein it was held that the exclusion from exemption under section 13(1)(b) of the Act applies only to charitable trust and charitable institution and if the trust was charitable as well as religious in nature, the assessee would be entitled to exemption under section 11 of the Act. 14. Similar proposition has also been laid down by the H…

Sree Dharma Sastha Harihara Seva Charitable Temple Trust, Erumely vs. CIT (Exemption), Kochi

In the result, the appeal of the assessee is allowed

ITA 61/COCH/2024[2023-24 to 2027-28]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

Kizhakke Kovilakom Trust, Malappuram vs. The CIT (Exemption), Kochi

In the result, the appeal of the assessee is allowed

ITA 474/COCH/2023[2023-24]Status: DisposedITAT Cochin02 Dec 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 80G(5)(vi)

…als as set out in the trust deed, the trust was a charitable as well as religious trust and section 13(1)(b) of the Act would not be applicable. Similar proposition has been laid down by the Hon'ble Gujarat High court in CIT Vs. Barkate Saifiya Society (1995) 213 ITR 492 (Guj), wherein it was held that the exclusion from exemption under section 13(1)(b) of the Act applies only to charitable trust and charitable institution and if the trust was charitable as well as religious in nature, the assessee would be entitled to exemption under section 11 of the Act. 14. Similar proposition has also been laid down by the H…

Kanyakubj Sabha, Raipur vs. Commissioner of Income Tax(Exemption), Bhopal

In the result, the appeal of the assessee is allowed

ITA 16/RPR/2019[0]Status: DisposedITAT Raipur20 Sept 2022

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.16/Rpr/2019 (ननधाारण वषा / Assessment Year : Na) Kanyakubj Sabha Raipur, Vs Cit(Exemption), Bhopal Pt. Ravishanker Shukla, Kanyakubj Chhatravas, Byron Bazar, Raipur Pan No. : Aactk 4634 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri P.K.Mishra, CIT-DR

Section 11Section 12ASection 13Section 13(1)(b)

…ore, not entitle to the claim of deduction u/s 11 and 12 of the Act is a matter of concern only at the time of assessment proceedings. 9. The Hon’ble Gujarat High Court in the case of Commissioner of Income Tax Vs. Barkate Saifiyah Society, reported in (1995) 213 ITR 492 (GUJ)/(1995) 78 TAXMAN 6, has held that the provisions of section 13(1)(b) will apply only to the Trust which are purely for charitable purposes. If the assessee Trust has objects in both charitable and religious in nature, in such Trust, Section 13(1)(b) is not applicable. On perusal of the bye-laws of the assessee society it is evident that the…

Al Hadi Trust, Hyderabad vs. Commissioner of Income Tax, Hyderabad

Appeal is allowed in above terms

ITA 2/HYD/2021[00]Status: DisposedITAT Hyderabad15 Nov 2021

Bench: Shri A.Mohan Alankamony & Shri S.S.Godara

For Appellant: Shri Pawan Kumar Chakrapani, ARFor Respondent: Shri M.Daya Sagar, DR

Section 12A

…he impugned registration to the assessee for the reason that its objects are an ad-mixture of religious as well as charitable in nature (supra). We therefore hold that the CIT(E)’s impugned order is not sustainable in light of CIT Vs. Barkate Saifiyah Society 213 ITR 492 (Guj) and CIT Vs. :- 4 -: Chandra Charitable Trust 294 ITR 86 (Guj) holding that such an assessee is very much entitled for the impugned registration even if its objects are both charitable as well as religious in nature. We therefore treat the assessee as eligible for the impugned registration and direct the CIT(E) to proceed as per law to this…

ACIT(E), Circle- 1(1), New Delhi vs. Indian Evangelical Team, New Delhi

The appeal is dismissed

ITA 1691/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Mar 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1690/Del/2018 : Asstt. Year : 2013-14 Ita No. 1691/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Indian Evangelical Team, Circle-1(1), 126, Andheri More, Mehrauli, New Delhi-110002 New Delhi-110074 (Appellant) (Respondent) Pan No. Aaati0283M Assessee By : Sh. George Kashi, Ca Revenue By : Ms. Vanita R. Sharma, Cit Dr Date Of Hearing: 18.03.2021 Date Of Pronouncement: 24.03.2021

For Appellant: Sh. George Kashi, CAFor Respondent: Ms. Vanita R. Sharma, CIT DR

Section 1Section 11Section 13Section 13(1)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1690/Del/2018 : Asstt. Year : 2013-14 ITA No. 1691/Del/2018 : Asstt. Year : 2014-15 ACIT(E), Vs Indian Evangelical Team, Circle-1(1), 126, Andheri More, Mehrauli, New Delhi-110002 New Delhi-110074 (APPELLANT) (RESPONDENT) PAN No. AAATI0283M Assessee by : Sh. George Kashi, CA Revenue by : Ms. Vanita R. Sharma, CIT DR Date of Hearing: 18.03.2021 Date of Pronouncement: 24.03.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The pre…

ACIT(E), Circle- 1(1), New Delhi vs. Indian Evangelical Team, New Delhi

The appeal is dismissed

ITA 1690/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Mar 2021AY 2013-14

For Appellant: Sh. George Kashi, CAFor Respondent: Ms. Vanita R. Sharma, CIT DR

Section 1Section 11Section 13Section 13(1)(b)

Dhatri Foundation, Visakhapatnam vs. The Commissioner of Income Tax(Exemption), Hyderabad

In the result, appeal filed by the Assessee is allowed

ITA 252/VIZ/2020[2020-21]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2020-21

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri I.Kama Sastry, CAFor Respondent: Shri D.K. Sonawal, CIT DR

Section 12A

…ded from getting registration u/s 12AA of the Act. It is also seen from the objects of the trust in question that the assessee is carrying on no non-charitable or non-religious activities. We place reliance on the judgement of ACIT v. Barkate Saifiyah Society 213 ITR 492 (Guj) and CIT v. Chandra Charitable Trust 294 AITR 86 (Guj), wherein it was held that a trust can either be for religious purposes or for charitable purposes or it can be for both. Only a trust which is for religious purpose is excluded and debarred from registration u/s 12AA of the Act. A trust whose object is charitable as well as religious is…

Brahman Sabha Karveer, Kolhapur vs. Commissioner of Income-Tax Exemption, Pune

In the result, the appeal of the assessee is allowed

ITA 626/PUN/2020[2020-21]Status: DisposedITAT Pune07 Jan 2021AY 2020-21

For Appellant: NoneFor Respondent: Shri Deepak Garg

Section 12ASection 2(15)

…Pradhan vs. State of West Bengal, AIR 1965 SC 1722 held that the words “trust for charitable purposes” would include even trust for advancement of religious. The Hon’ble Supreme Court’s decision was relied upon in the case of CIT vs. Barkate Saifiyah Society, 213 ITR 492 (Guj.) where it was held that the words “trust for charitable purposes” would include even trust for advancement of religious. The words “trust for charitable purposes” would also include even trust for advancement of religious in the following decisions :- (i) CIT vs. Jaipur Charitable Trust , 81 ITR 1; (ii) Zenith Tin Works Charitable Trust vs.…

Jain Shwetambar Mandirtrust, Pune vs. Commissioner of Income-Tax, (Exemptions), Pune

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

ITA 2901/PUN/2017[N.A]Status: DisposedITAT Pune03 Nov 2020

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.2901/Pun/2017 Jain Shwetambar Mandir Trust, At Post: Ghoti, Taluka: Igatpuri, District: Nashik. .......अपीलाथ" / Appellant Pan : Aabtj7192H बनाम / V/S. Cit (Exemptions), ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Shekhar L. Gajbhiye सुनवाई क" तारीख / Date Of Hearing : 03.11.2020 घोषणा क" तारीख / Date Of Pronouncement : 04.11.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Trust Directed Against The Order Of The Ld. Commissioner Of Income Tax (Exemptions), Pune Dated 28.09.2017 Passed U/S 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 (For Short “The Act”) Denying The Registration U/S 12Aa Of The Act. 2. The Appellant Society Raised The Following Grounds Of Appeal :- “1. On The Basis Of Facts & In The Circumstances Of The Case & As Per Law, The Commissioner Of Income-Tax (Exemptions), Pune Is Not Justified In Not Granting Registration U/S 12Aa Of The Act To The Appellant Trust. 2. The Appellant Craves For Addition To, Alternation, Modification, Change Of The Above Ground Of Appeal.” 3. The Brief Facts Of The Case Are As Under :-

For Appellant: NoneFor Respondent: Shri Shekhar L. Gajbhiye

Section 11Section 12ASection 13(1)(b)

…adhan vs. State of West Bengal, AIR 1965 SC 1722 held that the words “trust for charitable purposes” would include even trust for advancement of religious. The Hon’ble Supreme Court’s decision was 3 relied upon in the case of CIT vs. Barkate Saifiyah Society, 213 ITR 492 (Guj.) where it was held that the words “trust for charitable purposes” would include even trust for advancement of religious. The words “trust for charitable purposes” would also include even trust for advancement of religious in the following decisions :- (i) CIT vs. Jaipur Charitable Trust , 81 ITR 1; (ii) Zenith Tin Works Charitable Trust vs.…

Multan Jain Shwetamber Sabha, Jaipur vs. CIT (Exemption), Jaipur

In the result, application of the Assessee is dismissed

ITA 1060/JPR/2016[]Status: DisposedITAT Jaipur30 May 2017

Bench: The Date Of Hearing.”

For Appellant: Shri Vivek Chattar (CA)For Respondent: Shri D.S. Kothari (CIT)

Section 12ASection 13Section 13(1)

…ance of temples, Sadhus, Sadhvis, Shraviks and Shravaks, and other goals are also set out in the trust deed, the trust was a charitable as well as religious trust and section 13(1)(b) of the Act would not be applicable. CIT Vs. Barkate Saifiya Society (1995) 213 ITR 492 (Guj) Gujarat High Court held that the exclusion from exemption under section 13(1)(b) of the Act applies only to charitable trust and charitable institution and if the trust was charitable as well as religious in nature, the assessee would be entitled to exemption under section 11 of the Act. BhagwanMahavirPurusharthPrerna Nidhi Nyas v. CIT (20…

Sri. Maramma Temple Seva Trust, Bangalore vs. CIT, Bangalore

In the result, appeal of the assessee is allowed

ITA 818/BANG/2015[N.A.]Status: DisposedITAT Bangalore30 Oct 2015

Bench: Smt. Asha Vijayaraghavan & Shri. Abraham P. Georgei.T.A No818/Bang/2015 (Assessment Year : Na) Sri Maramma Temple Seva Trust, No.11, Maramma Temple Street, 1St Main Road, Vyalikaval, Bengaluru 560 003 .. Appellant Pan : Aants4131R V. Commissioner Of Income-Tax (E), Bengaluru .. Respondent Assessee By : None Revenue By : Shri. Sudhakar Rao, Cit – Dr-I Heard On : 21.10.2015 Pronounced On : 30.10.2015 O R D E R Per Abraham P. George:

For Appellant: NoneFor Respondent: Shri. Sudhakar Rao, CIT – DR-I

Section 12A

…ITA.818/Bang/2015 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER I.T.A No818/Bang/2015 (Assessment Year : NA) Sri Maramma Temple Seva Trust, No.11, Maramma Temple Street, 1st Main Road, Vyalikaval, Bengaluru 560 003 .. Appellant PAN : AANTS4131R v. Commissioner of Income-tax (E), Bengaluru .. Respondent Assessee by : None Revenue by : Shri. Sudhakar Rao, CIT – DR-I Heard on : 21.10.2015 Pronounced on : 30.10.2015 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this appeal filed…