How many judgments cite CIT v. Fr. Mullers Charitable Institutions?

117 judgments on BharatTax cite CIT v. Fr. Mullers Charitable Institutions (363 ITR 230), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Fr. Mullers Charitable Institutions come up under?

It is most often cited in judgments turning on Section 11, Section 143(3), Section 12, Section 12AA, Section 13, Section 119.

CIT v. Fr. Mullers Charitable Institutions

363 ITR 230High Court2014#906 most cited

What is CIT v. Fr. Mullers Charitable Institutions authority for?

For a charitable trust, a violation of Section 13(1)(d) does not lead to the denial of exemption under Section 11 on its total income. Instead, only income derived from investments or deposits made in violation of Section 11(5) or income diverted under Section 13(1)(c) or 13(1)(d) is taxable.

117

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Fr. Mullers Charitable Institutions · Section 11 · Section 13(1)(d) · Section 11(5) · charitable trust exemption · denial of exemption · partial taxation of income · Section 164(2) · income diversion by trust

Also reported as

44 Taxmann.com 275

Sections most often in play

Section 11 Section 143(3)Section 12 Section 12AA Section 13 Section 119 Section 132 Section 148

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 13(l)(d)section 164(2)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 11(5)section 13(1)(c)(ii)section 12aa(3)section 12ab(4)

Judgments citing CIT v. Fr. Mullers Charitable Institutions

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 36. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

Netenrich Technologies Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

In the result, the appeal filed by the assessee is allowed

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

…st or institution. There cannot be any other legally sustainable reasons for cancelling or withdrawing the registration granted to the assessee. [Para 34]” 32. The Hon’ble Karnataka High Court in the case of CIT. Vs. Fr. Mullers Charitable Institutions(2014) 363 ITR 230(Kar) held that in case of a charitable trust, it is only income from investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and that violation under section 13(1)(d) does not tantamount to denial of exemption under section 11 on total income of assessee-trust. The SLP filed by the department before hon’…

AP State Civil Supplies Corporation Limited vs. The Income Tax Officer

In the result, the Appeals are partly allowed

ITTA/79/2008HC Telangana28 Nov 2024

Bench: J SREENIVAS RAO,ALOK ARADHE

For Appellant: SRl. A. V. KRISHNA KOUNDINYAFor Respondent: SRI J. V. PRASAD (Senior SC for Revenue )

Section 151Section 260

…3 ITR 593 by Bombay and Delhi High Courts respectively. It is pertinent. to mention that the aforesaid decisions were relied on by a Division Bench of Karnataka High Court in Commissioner of Income-Tax and Another v. FR. Mullers Charitable Institutions l2ol4) 363 ITR 230 (Kar). We are in respectful agreement with the view expressed by Division Benches of Bombay, Delhi and Karnataka High Courts. It is also pertinent to note that the Special Leave Petition preferred by the Revenrte against the decision of Karnataka HLgh Court 72 in FR. Muliers Charitable Institutions (supra) has been dismissed by the Supreme Cou…

M/S J Sikile Foundation, Chennai vs. DCIT, Exemption-III, Chennai

In the result, appeal filed by the assessee is partly allowed

ITA 83/CHNY/2022[2011-12]Status: DisposedITAT Chennai09 Oct 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.83/Chny/2022 िनधा"रणवष"/Assessment Year: 2011-12 V. M/S.J Sikile Foundation, The Dcit, Plot No.1025, Street No.44, Exemption-Iii, Tvs Colony, Anna Nagar West Extn., Chennai. Chennai-600 101. [Pan: Aaats 1630 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.S.Sriraman, AdvocateFor Respondent: Shri ARV Sreenivasan

Section 11Section 11(5)Section 12ASection 13(1)(c)Section 234BSection 234D

…f the Hon'ble Bombay High Court in the case of DIT (Exemption) v Sheth Mafatlal Gagalbai Foundation Trust [2001] 249 ITR 533/114 Taxman 19 and also the decision of the Hon'ble Kamataka High Court in the case of CIT v Fr. Mullers Charitable Institutions [2014] 363 ITR 230/44 taxmann.com 275/[2015] 228 Taxman 319. We further observe that the Hon'ble Supreme Court has dismissed the Special Leave Petition filed by the revenue against the order of the Hon'ble Karnataka High Court, in the case of CIT v Fr, Mullers Charitable Institutions [2014] 51 taxmann.com 378/227 Taxman 369 (SC). In view of the clear provisions of…

Jaipur Engineering College Jaipur Rajasthan Society, Jaipur vs. Circle (Exemption), Jaipur

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

ITA 261/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 11Section 13(1)(c)Section 13(3)Section 164(2)

…liable to be taxed and that violation u/s 13(1)(d) does not tantamount to denial of exemption u/s 11 on total income of assessee trust. Special leave petition filed against impugned order was to be dismissed. CIT Vs. Fr. Mullers Charitable Institutions (2014) 363 ITR 230 (Kar.) (HC) In this case the facts as narrated in para 8 of the order reads as under:- “The records clearly disclose that the respondent- assessee is administering number of institutions and it had obtained exemption under section 11 and 12 of the Act. The 7 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR as…

Saraswati Mukund Education Society, Thane vs. ITO (Exemption), Thane

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

ITA 337/MUM/2024[2015-16]Status: DisposedITAT Mumbai26 Jul 2024AY 2015-16

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 337/Mum/2024 (A.Y. 2015-16) Saraswati Mukund Vs. Ito Exemption Education Society 208-209, 2Nd Floor Plot No. 15, Jeal Park Qureshi Mansion, Bhayander East Teen Hath Naka, Thane-401 105. Opp Malhar Talkies Pan : Aafts4158Q Thane(W)-400602. (Appellant) (Respondent) Assessee By Shri Bhuvanesh Kankani Department By Shri R.R. Makwana Date Of Hearing 06.06.2024 Date Of Pronouncement 26.07.2024 O R D E R

Section 11Section 13Section 131Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “SMC” Bench, Mumbai. Before Shri Prashant Maharishi (AM) I.T.A. No. 337/Mum/2024 (A.Y. 2015-16) Saraswati Mukund Vs. ITO Exemption Education Society 208-209, 2nd Floor Plot No. 15, Jeal Park Qureshi Mansion, Bhayander East Teen Hath Naka, Thane-401 105. Opp Malhar Talkies PAN : AAFTS4158Q Thane(W)-400602. (Appellant) (Respondent) Assessee by Shri Bhuvanesh Kankani Department by Shri R.R. Makwana Date of Hearing 06.06.2024 Date of Pronouncement 26.07.2024 O R D E R 1. This appeal is filed by Saraswati adjudication society for assessment year 2015 – 16 aggrieved with…

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)

…13(1)(d) read with section 13(3) of the Act. During the proceedings before us, the ld. Counsel for the Assessee also brought on record different case laws in his favour, which are as under: - 1. CIT(A) Manglore Vs. Fr. Mullers Charitable Institutions [2014] 363 ITR 230 (Karnataka) 2. SLP in [2014] 51 Taxmann.com 378 (SC) / [2014] 227 Taxman 369 (SC) 3. [2024] 161 Taxmann.com 394 (Raipur – Trib ) St. Francis Educational Society v ACIT 4. [2021] 130 taxmann.com 225 (Chennai – Trib) Jaya Educational Trust vs. DCIT 823--Chd-2019 – M/s Aryans Educational and Charitable Trust, Mohali 12 13. During the proceedings b…

Laxmi Memorial Education Trust, Mangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1, Mangalore

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 756/BANG/2024[2021-22]Status: DisposedITAT Bangalore18 Jul 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Soundararajan K.Assessment Year: 2021-22

For Appellant: Shri Srinivas Kamath, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 132

…alore Page 9 of 108 2.23 The AO proposed to invoke section 164(2) of the Act to tax the entire unaccounted cash receipts at maximum marginal rate of tax citing the judicial pronouncements in the case of CIT vs. Fr. Mullers Charitable Institution (2014) (Kar) (363 ITR 230) and CIT vs Krupanidhi Education Trust (ITA No.230/2016 c/w ITA No.231/2016 dated 20.09.2021). 2.24 The aforesaid decisions were on the issue of violation of section 13(1)(c) & 13(1)(d) r.w.s 11(5) and the tax liability u/s 164(2) of the Act. The AO observed that Mr. Vishwanath Shetty in his statement u/s 132(4) had admitted that the cash collect…

Om Kothari Foundation, Jaipur, Rajasthan vs. ITO, (Exemption) Ward-1, Jaipur, Rajasthan

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

…rate of income-tax would apply only to that part of the income which had forfeited exemption. 25 OM KOTHARI FOUNDATION VS ITO (EXEMPTION), WARD -1 , JAIPUR d. COMMISSIONER OF INCOME TAX AND INCOME TAX OFFICER VERSUS FR MULLERS CHARITABLE INSTITUTIONS (2014) 363 ITR 230 (Kar) Interpretation of section 13(1)(d) of the Act - Whether the Tribunal is correct in holding that when a part of income is held to be violative of the provisions of Section 13(1)(d) only to the said extent maximum marginal rate of tax is to be levied and not for the whole income more particularly when there is violation of provisions of Secti…

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1552/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri V. Nandakumar, CIT

Section 11Section 12ASection 13(1)(c)Section 13(1)(cc)Section 13(2)(a)Section 13(2)(cc)Section 13(3)Section 143(3)Section 263

…f the Hon’ble Bombay High Court in the case of DIT (Exemption) v Sheth Mafatlal Gagalbai Foundation Trust [2001] 249 ITR 533/114 Taxman 19 and also the decision of the Hon’ble Kamataka High Court in the case of CIT v Fr. Mullers Charitable Institutions [2014] 363 ITR 230/44 taxmann.com 275/[2015] 228 Taxman 319. We further observe that the Hon’ble Supreme Court has dismissed the Special Leave Petition filed by the revenue against the order of the Hon’ble Karnataka High Court, in the case of CIT v Fr, Mullers Charitable Institutions [2014] 51 taxmann.com 378/227 Taxman 369 (SC). In view of the clear provisions of…

J. K. Educational Society, Jammu vs. DCIT, Circle-1, Chandigarh

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

ITA 685/CHANDI/2022[2009-10]Status: DisposedITAT Chandigarh30 Jan 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

…that part of income which is not exempt and the entire surplus cannot be added back to the returned income. In this regard, reliance was also placed on the decision of Hon’ble Karnataka High Court in case of CIT Vs. Fr. Mullers Charitable Institutions (2014) 363 ITR 230 as well as the decision of Hon’ble Bombay High Court in case of DIT(E) Vs. Sheth Mafatlal Gagal Bhai Foundation Trust, [2001] 249 ITR 533. 6.11 It was further submitted that an identical question came up for consideration before the ITAT Chandigarh Bench in case of the assessee for A.Y 2013-14 in ITA No. 72/Chd/2020 and the matter is squarely cov…

J.K. Educational Society, Jammu & Kashmir vs. DCIT (Exemption)-Circle-1, Chandigarh

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

ITA 428/CHANDI/2019[2009-10]Status: DisposedITAT Chandigarh30 Jan 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

J.K.Educational Society, Jammu vs. Income Tax Officer (Exemption), Chandigarh

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

ITA 126/ASR/2019[2008-09]Status: DisposedITAT Chandigarh30 Jan 2024AY 2008-09

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri P.N. Arora, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 11Section 147Section 271(1)(c)

Shree Hazarimal Somani Memorial Trust, Mumbai vs. ACIT Exemption Cir 2, Mumbai

In the result, all the appeals filed by the revenue and assessee are dismissed

ITA 104/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal,Am आयकरअपीलसं./ I.T.A. No.104, 2297 & 2298/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Mani Jain, Ld. ARFor Respondent: Dr. Mahesh Akhade, Ld. DR

Section 11Section 13Section 13(1)(c)Section 13(3)Section 143(3)

…ited and only to the extent of violation of the income u/s 13(1)(c), should alone be disallowed. This proposition was held by the following decision of Hon’ble High Courts:- 1. Decision of Karnataka High Court CIT Vs Fr.Mullers Charitable Institutions [2014] 363 ITR 230 (Karn) and SLP dismissed by SC reported 51 taxmann.com 378 14 I.T.A. No. 1444/Mum/2022 and Others Shree Hazarimal Somani Memorial Trust 2. Decision of Bombay High Court in Audyogik Shikshan Mandal 101 taxmann.com 247 (Bom) 3. Decision of Bombay High Court in Director of Income-tax (Exemption) v. Sheth Mafatlal Gagalbhai Foundation Trust [2001] 2…

DCIT (Exemptions), Chennai vs. Sri Nandhanam Educational & Social Welfare Trust, Vellore

In the result, the appeal filed by the Revenue is dismissed

ITA 1109/CHNY/2019[2011-12]Status: DisposedITAT Chennai08 Feb 2023AY 2011-12

For Appellant: Shri P. Sajit Kumar, JCITFor Respondent: None

Section 11Section 11(5)Section 12ASection 13(1)Section 13(1)(d)Section 143(3)

…on'ble ITAT, Chennai in the case of Paramasiva Naidu Muthuvel Raj Education Trust Vide ITA No. 2005/CHNY/ 20 12 dated 09.07.2018 wherein the decision of Hon'ble Karnataka High Court in the case of CIT Vs. Fr. Mullers Charitable Institutions reported in (2014] 363 ITR 230 and Hon'ble Madras High Court decision in the case of CIT vs. Working Women Forum reported in (2014] 365 ITR 353 have been considered. 2.3 The Ld.CIT(A) failed to follow the decision of Hon'ble ITAT, Chennai in the case of DDIT(Exemptions )Vs. India Cements Educational Society [2016] 67 taxmann.com 236 dated 20.01.2016 and DDIT(Exemptions)-III Vs…

Seth Ramdas Nathubhai Dharmadaya Vishwasta Nidhi, Pune vs. Income-Tax Officer, (Exemptions) -1, Pune

ITA 928/PUN/2018[2011-12]Status: DisposedITAT Pune14 Dec 2022AY 2011-12

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year : 2011-12 Seth Ramdas Nathubhai Dharmadaya Vs. Ito Vishwasta Nidhi, (Exemptions)-1, C/O. Shah Khandelwal Jain & Pune Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wellesley Road, Near Rto, Pune 411 001 Pan : Aaatr6805N Appellant Respondent

Section 11Section 12ASection 13Section 13(2)Section 13(2)(c)

…1)(c) of the Act for making an unwarranted claim. It is seen from the quoted submission that while deciding the cases. (i) DIT (Exemption) V/s Sheth Mafatlal Gagalbhai Foundation Trust (2001) 249 ITR 533 (Bom); (ii) CIT V/s Fr. Mullers Charitable Institutions 363 ITR 230 (Kar.) and (iii) CIT Vs. Working Women’s Forum [2015] 53 taxmann.com 85 (Mad), the Hon’ble Courts clearly had taken the view that only respect of the violation of section 13(1)(d) of the Act for non depositing of funds / income as per the specified modes as prescribed u/s 11(5) of the Act, the denial of exemption should be restricted to the porti…

Ands Foundation, Delhi vs. ITO, Ward- 1(1), Exemptions, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 7151/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Nov 2022AY 2015-16

Section 11Section 11(5)Section 12ASection 13(1)(d)Section 164(2)Section 80G

…ata Trust vs. DCIT, Exemption Circle 2(1), Mumbai 122 taxmann.com 273 (Mumbai) – (CLC 5-42); • DCIT (Exemption) Circle Jaipur v. Central Academy Jodhpur Education Society 119 taxmann.com 355 (Jaipur) – (CLC 43-53); • CIT v. Fr. Mullers Charitable Institutions 363 ITR 230 (Karnataka) – CLC 54-59); • CIT vs. Fr. Mullers Chritable Institution 227 taxman 369 (S.C) – (CLC 60); • DIT vs. Working Women’s Forum [2015] 53 taxman 85 (Madras High Court) – (CLC 61-63); & • DIT vs. Working Women’s Forum 235 taxman 516 (S.C) – (CLC 64). 5 ITA No. 7151/Del./2019 6. Further, he submitted, in assessment year 2016-17, while maki…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1831/MUM/2022[2011-12]Status: DisposedITAT Mumbai30 Sept 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR

Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148

…ble to be taxed and that violation u/s 13(1)(d) does not tantamount to denial of exemption u/s 11 on total income of assessee trust. Special leave petition filed against impugned order was to be dismissed (3) CIT v. Fr. Mullers Charitable Institutions [2014] 363 ITR 230 (Kar.) (HC). In this case the facts as narrated in para 8 of the order reads as under- ITA Nos. 1828 to 1831/Mum/2022 Mumbai Education Trust; A.Y. 08-09 to 11-12 "The records clearly disclose that the respondent- assessee is administering number of institutions and it had obtained exemption under section 11 and 12 of the Act. The assessee filed N…

Dy.CIT (E) -2(1), Mumbai vs. Mumbai Educational Trust, Mumbai

ITA 1830/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Sept 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Sh. Rajesh DharapFor Respondent: Ms. Achal Sharma CIT DR

Section 10Section 10(33)Section 11Section 13Section 143(3)Section 147Section 148