Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. v. Agricultural Income Tax Officer & Ors.

113 ITR 889Reported decision#18733 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 10(34)Section 11(1)(a)Section 35ACSection 80-GGASection 10Section 10(35)Section 10(38)Section 11

Judgments citing Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. v. Agricultural Income Tax Officer & Ors.

Ramkrishna Bajaj Charitable Trust, Mumbai vs. Deputy Commissioner of Income-Tax, Circle 26(1), Mumbai

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by
Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

…view of section 10(5) of the Act. Therefore, this income is not required to be considered for the purpose of section 11 of the Act. In the case of his holiness Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. Vs. Agricultural Income Tax Officer & Ors. (113 ITR 889) the Hon’ble High Court of Madras has held that the agricultural income derived by charitable or religious trust is exempt u/s 10 could not be said to be brought to tax u/s 11 to 13. Similar view has been taken in the series of decisions as relied upon by the Ld. Senior Counsel when the question involved was the allowability of exemption u/s 10,…

M/S Rogay Charities No.1, Mumbai vs. ITO (Exemption)-2(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 561/MUM/2022[2013-14]Status: DisposedITAT Mumbai03 Aug 2022AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Rogay Charities No. 1 V. Income Tax Officer (Exemptions) – 2(2) 518, Piramal Chambers 123, Bapu Khote Street Lalbaug, Mumbai – 400 012 2Nd Floor, Pydhonie Mumbai - 400003 Pan: Aaatn0484F (Appellant) (Respondent) Assessee By : Shri Tanzil Padvekar Department By : Shri Mahita Nair

For Appellant: Shri Tanzil PadvekarFor Respondent: Shri Mahita Nair
Section 10Section 10(34)Section 10(35)Section 11Section 12ASection 143(2)

…view of section 10(5) of the Act. Therefore, this income is not required to be considered for the purpose of section 11 of the Act. In the case of his holiness Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. Vs. Agricultural Income Tax Officer & Ors. (113 ITR 889) the Hon’ble High Court of Madras has held that the agricultural income derived by charitable or religious trust is exempt u/s 10 could not be said to be brought to tax u/s 11 to 13. Similar view has been taken in the series of decisions as relied upon by the Ld. Senior Counsel when the question involved was the allowability of exemption u/s 10,…

Seth Walchand Hirachand Memorial Trust, Mumbai vs. ITO (E) II(1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 4852/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

For Appellant: Ms. Vaibhavi PatelFor Respondent: Shri M. C. Omi Ningshan
Section 10(33)Section 11Section 11(1)(a)Section 12ASection 142(1)Section 143(2)

…view of section 10(5) of the Act. Therefore, this income is not required to be considered for the purpose of section 11 of the Act. In the case of his holiness Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. Vs. Agricultural Income Tax Officer & Ors. (113 ITR 889) the Hon’ble High Court of Madra has held that the agricultural income derived by charitable or religious trust is exempt u/s 10 could not be said to be brought to tax u/s 11 to 13. Similar view has been taken in the series of decisions as relied upon by the Ld. Senior Counsel when the question involved was the allowability of exemption u/s 10, (…

Asst CIT (E) I(1), Mumbai vs. Jamshetjee Tata Trust, Mumbai

ITA 3807/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Feb 2016AY 2011-12
For Appellant: Shri Dilip J. ThakkarFor Respondent: Shri Alok Johri-DR
Section 10(34)Section 11Section 11aSection 13(1)(d)Section 143(3)Section 164(2)Section 254(1)

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Silasari Kasivasi Muthukumaraswami Thambiran AVL & Ors. v. Agricultural Income Tax Officer & Ors. (113 ITR 889) — Cited in 4 Judgments | BharatTax