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“Section 11(1)(d)”

Section References (mined)Section 11Section 11(1)(d)231 judgments

The decision most relied on for Section 11(1)(d) is Subramanian and Anr. v. Siemens India Ltd. and Anr. (156 ITR 11), cited in 541 judgments on BharatTax.

Leading authorities on Section 11(1)(d)

Subramanian and Anr. v. Siemens India Ltd. and Anr.
156 ITR 11 · 1985 · High Court
541
citing judgments

When there is a conflict between the decisions of non-jurisdictional High Courts, the view that favors the assessee should be preferred.

Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona
89 Taxmann.com 127 · 2018 · Supreme Court
130
citing judgments

The claim of depreciation under Section 32 of the Income Tax Act for assets used by charitable trusts is permissible, affirming the Bombay High Court's view that such a claim does not amount to a 'double benefit'.

CIT v. Fr. Mullers Charitable Institutions
363 ITR 230 · 2014 · High Court
117
citing judgments

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.

Commissioner of Customs v. Dilip Kumar & Co.
95 Taxmann.com 327 · 2018 · Supreme Court
114
citing judgments

Exemption provisions and notifications must be interpreted strictly, and the burden of proving applicability lies with the assessee. If there is an ambiguity in an exemption clause, its benefit cannot be claimed by the assessee and must be interpreted in favour of the Revenue.

CIT v. Tiny Tots Education Society
330 ITR 21 · 2011 · High Court
112
citing judgments

Charitable institutions are entitled to claim depreciation on assets even when the cost of acquisition has already been treated as an application of income for exemption purposes, as this does not constitute a double deduction.

362 ITR 539 (Gujarat) (d) Institute of Chartered Accountants of India v. DGIT
347 ITR 99 · 2012 · High Court
112
citing judgments

The broad definition of 'business' should not be applied when interpreting the proviso to Section 2(15) of the Income-tax Act, 1961, as the object and purpose of the section must be considered.

1. Father Mullers Charitable Institutions 363 IT 230 (Kar.) 2. DIT(E) v. Sheth Mafatlal Gagalbhai Foundation Trust
249 ITR 533 · 2001 · High Court
108
citing judgments

Income of a trust that is taxable at the maximum marginal rate should be taxed accordingly, while other income is eligible for exemption under Section 11 of the Income-tax Act.

DIT v. Bharat Diamond Bourse
259 ITR 280 · 2003 · Supreme Court
86
citing judgments

Violation of investment mandates under Section 13(1)(d) of the Income Tax Act, 1961, for a charitable trust results in the complete denial of exemption under Section 11 of the Act.

Judgments citing Section 11(1)(d)

Tehmina K Katrak Charitable Trust, Mumbai vs. ITO Ward 2(4), Mumbai

ITA 549/MUM/2026[2021-22]Status: DisposedITAT Mumbai12 Mar 2026AY 2021-22
Section 11Section 119Section 139Section 154Section 92E

IN THE INCOME TAX APPELLATE TRIBUNAL "H (SMC)" BENCH, MUMBAI SHRI VIKRAM SINGH YADAV ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL

ACIT(Exemption) Circle 2 Ahmedabad, Ahmedabad vs. Guru Gobindsingh Hospital Rogi Kalyan Samiti, Jamnagar

In the result, assessee's appeal is allowed

ITA 1836/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2021-22

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 154Section 80G(5)

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil

Shri Manav Vikas Foundation, Chamaraj, Tl. Vadhavan vs. ITO, Ward-2(Exemp), Ahmedabad

In the result, the appeal of the asessee is allowed

ITA 723/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad23 Feb 2026AY 2020-21
For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Smt. Kakoli Uttam Ghosh, Sr. DR
Section 11Section 11(1)(a)Section 11(1)(d)Section 119(2)(b)Section 124(1)(b)Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT

Gayatri Shiksha Nyas, Agra vs. ITO (Exemption), Agra

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 520/AGR/2025[2017-18]Status: DisposedITAT Agra16 Feb 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

exemption. 7. That the Ld. CIT(A) erred in sustaining the addition under section 143(1) by treating voluntary contributions as income under section 11(1)(d), whereas the appellant never claimed exemption under section 11 but under section 10(23C)(iiiad). 8. That in view of the facts

Gayatri Shiksha Nyas, Agra vs. ITO(Exemption), Agra

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 513/AGR/2025[2016-2017]Status: DisposedITAT Agra16 Feb 2026AY 2016-2017

Bench: : Shri S. Rifaur Rahman

Section 10Section 11Section 11(1)(d)Section 143(1)Section 154

exemption. 7. That the Ld. CIT(A) erred in sustaining the addition under section 143(1) by treating voluntary contributions as income under section 11(1)(d), whereas the appellant never claimed exemption under section 11 but under section 10(23C)(iiiad). 8. That in view of the facts

DCIT Central Circle 7 (1), Mumbai vs. Dr D Y Patil Educational Academy, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 2289/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

voluntary contributions to be treated as income under section 12 and the corpus donations to be treated as capital receipt under section 11(1)(d). The corpus donations are not generally in the nature of income. The voluntary contributions are taxable only if not applied for charitable purposes. [Para ... receipts acknowledging said amount towards building fund and made requisite entries in the books and deposited same in the bank, then requirement of section 11(1)(d) is fulfilled. Further voluntary contributions received were for the specific purpose of "building" and assessee had applied such contributions towards object of trust

DCIT Central Circle 7 (1), Mumbai vs. Dr D Y Patil Educational Academy, Mumbai

In the result, both the appeals filed by the revenue are dismissed

ITA 2251/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

voluntary contributions to be treated as income under section 12 and the corpus donations to be treated as capital receipt under section 11(1)(d). The corpus donations are not generally in the nature of income. The voluntary contributions are taxable only if not applied for charitable purposes. [Para ... receipts acknowledging said amount towards building fund and made requisite entries in the books and deposited same in the bank, then requirement of section 11(1)(d) is fulfilled. Further voluntary contributions received were for the specific purpose of "building" and assessee had applied such contributions towards object of trust

The Falahe Darain Education Society, Ahmedabad vs. DCIT, Circle-1, Exmp., Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 2111/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad27 Jan 2026AY 2016-17

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)

For Appellant: Shri Sunil Talati, A.RFor Respondent: Smt. Ananya Kulshresth, Sr.DR
Section 11(1)(d)Section 12ASection 250Section 69ASection 80G

findings are as follows: (i) Disallowance of Corpus Donations- Rs.4.3,79 TAY For a donation to qualify as a "corpus donation" under section 11(1)(d), two conditions must be satisfied: 1. There must be a voluntary contribution made by an identifiable donor; and 2. The donor must give

Deputy Commissioner of Income Tax (Exemptions), Chennai vs. The Icici Foundation for Inclusive Growth, Mumbai

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

ITA 2386/CHNY/2025[2012-13]Status: DisposedITAT Chennai20 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Manu Kumar Giri & Before Hon’Ble Shri Manu Kumar Giri & Before Hon’Ble Shri Manu Kumar Giri & Before Hon’Ble Shri Manu Kumar Giri & Shri S.R. Raghunathashri S.R. Raghunathashri S.R. Raghunathashri S.R. Raghunathaआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं././././Ita No.2 अपील

For Appellant: Mr. S.Sriram, AdvocateFor Respondent: Ms. E.Pavuna Sundari, CIT
Section 11(1)(d)Section 12ASection 80G

clearly support the proposition that voluntary contributions made with specific direction towards corpus cannot be treated as income under section 11(1)(d) of the Act. We also note that the amendment to section 11(1)(d) by Finance Act, 2021 is prospective and not applicable to the assessment year

Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai vs. All India Gem and Jewellery Domestic Council, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4652/MUM/2025[2015-16]Status: DisposedITAT Mumbai24 Dec 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2015-16

For Respondent: Mr. Firoz Andhyarujina
Section 11Section 2(15)

specific direction towards corpus as mandated under section specific direction towards corpus as mandated under section specific direction towards corpus as mandated under section 11(1)(d) of the Act 11(1)(d) of the Act All India Gem And Jewellery Domestic Council All India Gem And Jewellery Domestic Council ... duly supported by confirmations, are corpus donations, duly supported by confirmations, are corpus donations, duly supported by confirmations, are capital receipts exempt under section 11(1)(d). capital receipts exempt under section 11(1)(d). 3.1 The Ld. CIT(A) also noted that in earlier years the assessee

Assistant Commissioner of Income Tax (Exemption) Circle-1, Bengaluru vs. Cosmopolis Educational Trust, Bengaluru

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

ITA 575/BANG/2023[2021-22]Status: DisposedITAT Bangalore18 Dec 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2021-22

For Appellant: Shri Madhusudhan UA, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT
Section 11

Corpus fund donation as Income. In order to verify if the appellant is eligible for exemption u/s.11, the relevant section is reproduced below: “Section 11(1)(d) income in the form of voluntary contributions made with a specific direction that they shall form part of the corpus of the trust ... corpus donations given with a specific direction, which also ought to be excluded from the income of the assessee in terms of section 11[1][d] of the Act. The aforesaid amounts were given by various schools for purpose of construction of the building and hence, the amount

ACIT, Exemptions, Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1656/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad02 Dec 2025AY 2016-17

Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2016-17

Section 10(23)(iiiad)Section 11Section 11(1)(a)Section 11(1)(d)Section 11(2)Section 143(3)Section 2(15)

11. Ground no.3 pertains to the addition of Rs.24,90,54,752/- on account of corpus donation which was claimed as exempt under section 11(1)(d) of the Act. This issue is also covered by the decision of the Tribunal in assessee’s own case. The relevant paragraphs ... from the order, has not granted the benefit under section 11 of the Act and further denied the benefit to the appellant under section 11(1)(d) of the Act. It further appears from the order impugned, that the Learned CIT(A) observed that Section 2(15) r.w.r

Haryana Saraswati Heritage Development Board, Panchkula, Haryana vs. DCIT/ACIT(E)(Circle-2) Chandigarh, Chandigarh

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

ITA 962/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh28 Nov 2025AY 2017-18
Section 11Section 12ASection 142(1)Section 143(2)Section 164(3)Section 270A

Counsel for the Assessee argued that the assessee has received corpus fund /grant in aid from the Government of Haryana under section 11(1)(d) therefore it should not considered as income of the assessee, accordingly, it cannot be taxed. 6.1 On this issue the assessee has filed a written ... further submitted that the Receipts do not include the amount of Voluntary Contribution received in the form of Corpus Fund in accordance with section 11(1)(d) of the Act. The amount of Corpus Fund is shown in "Column Ai of Schedule VC" in the return of income

Shri Parshvanath Digambar Jain Dharmik and Samajik Sanstha, Ram Gali, Neemuch Cant vs. Income Tax Officer, Aaykar Bhawan Indore

Appeal is allowed for statistical purpose

ITA 353/IND/2025[2017-2018]Status: DisposedITAT Indore27 Nov 2025AY 2017-2018

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 124ASection 144Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Circle-1, Exemption, Ahmedabad

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

ITA 203/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

trust, its entitlement to exemption under sections 11 and 12 of the Act and the nature of corpus donations claimed under section 11(1)(d) of the Act. The Assessing Officer held that the assessee trust was engaged in activities that fell within the residual limb of “advancement ... contribution but a compulsory levy linked to the quantity of milk fat supplied and hence did not qualify as a corpus donation under section 11(1)(d). He therefore brought the amount to tax as income under section 2(24)(iia) and completed the assessment at total income

Dudhsagar Research and Dement Association, Mehsana vs. The Dy.CIT, Cicle-1, Exemption, Ahmedabad

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

ITA 202/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divatia, ARFor Respondent: Shri R P Rastogi, CIT-DR
Section 11Section 11(1)(d)Section 13(8)Section 2(15)Section 250

trust, its entitlement to exemption under sections 11 and 12 of the Act and the nature of corpus donations claimed under section 11(1)(d) of the Act. The Assessing Officer held that the assessee trust was engaged in activities that fell within the residual limb of “advancement ... contribution but a compulsory levy linked to the quantity of milk fat supplied and hence did not qualify as a corpus donation under section 11(1)(d). He therefore brought the amount to tax as income under section 2(24)(iia) and completed the assessment at total income

Kjsl Foundation, Delhi vs. Income Tax Officer, Delhi

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 5633/DEL/2025[2023-24]Status: DisposedITAT Delhi12 Nov 2025AY 2023-24

Bench: Shri Mahavir Singh, Hon’Bleasstt. Year : 2023-24

For Appellant: Ms. Shakshi Panday, AdvFor Respondent: Shri Manoj Kumar, Sr. DR
Section 11(1)Section 11(1)(d)Section 115BSection 143(1)

observed that the assessee was provided with an opportunity to explain the nature of the addition and substantiate the claim of exemption under section 11(1)(d). He further, noted that the assessee failed to appear or furnish any evidence despite adequate opportunity. Hence, Ld. Addl/JCIT(A) in the absence

Shree Jagat Guru Brahmanand Gaushala Samiti, Panipat vs. CIT(E), Chandigarh

ITA 297/DEL/2022[-]Status: DisposedITAT Delhi03 Nov 2025

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)

Section 11Section 11(1)(d)Section 12A

account for the respective previous years. As per the provisions of the Income Tax Act, 1961, corpus donation/grants would be exempt only under Section 11(1)(d) and an assessee can claim benefit u/s 11 only when such assessee is registered u/s 12A or 12AA. This assertion is not only

P D Memorial Trust, Delhi vs. Dlc-Ca-2, Range- 48, Ward Exemp 2(4), Delhi

In the result, the appeal of the assessee is allowed

ITA 3784/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Oct 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 11Section 11(1)(d)Section 12ASection 139Section 139(1)Section 139(9)Section 143(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI

Shri Powai Sthanakvasi Jain Sangh Trust (Publice Charitable Trust), Mumbai vs. Income Tax Officer Ward 41(1)(4), Mumbai

In the result, grounds raised by the assessee in this respect are allowed

ITA 3187/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Oct 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19 Shri Powai Sthanakvasi Jain Vs Income-Tax Officer, Sangh Trust Ward 41(1)(4), (Public Charitable Trust) Mumbai Flat No. 104, Atlantis A Wing Hiranandani Gardens Powai, Mumbai - 400076 [Pan: Aatts2580C] Appellant Respondent Present For: Assessee : Shri Kirit Sanghvi, Ca Revenue : Mr. Virabhadra S. Mahajan, Sr. Dr Date Of Hearing : 04.08.2025 Date Of Pronouncement : 29.10.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Cit(A), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2024-25/1074570665(1), Dated 17.03.2025 Passed Against The Assessment Order By National Faceless Assessment Centre, Delhi U/S.143(3) R.W.S. 144B Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 31.06.2021 For Ay 2018-19. 2. The Only Issue Involved In The Present Appeal Is In Respect Of Treatment Of Corpus Fund Donation Of Rs.1,74,01,475/- Received By The 2 Shri Powai Sthanakvasi Jain Sangh Trust Ay 2018-19 Assessee During The Year As Income Chargeable To Tax Without Considering The Provisions Of Section 11(1)(D) Of The Act.

For Appellant: Shri Kirit Sanghvi, CAFor Respondent: Mr. Virabhadra S. Mahajan, Sr. DR
Section 11(1)(d)Section 12ASection 143(3)Section 80G

Shri Powai Sthanakvasi Jain Sangh Trust AY 2018-19 assessee during the year as income chargeable to tax without considering the provisions of section 11(1)(d) of the Act. 3. Brief facts of the case are that assessee was incorporated on 22.04.2017 vide its registered trust deed placed ... claim, which in our considered view is not a justifiable reason given for dismissing the appeal of the assessee. 5.2. Provisions of section 11(1)(d) applies in the present case according to which income in the form of voluntary contribution made with a specific direction that they shall form