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“Section 13(1)”

Section References (mined)Section 13Section 13(1)715 judgments

The decision most relied on for Section 13(1) is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on Section 13(1)

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

Sony Ericsson Mobile Communications India Pvt. Ltd. v. CIT
374 ITR 118 · 2015 · High Court
499
citing judgments

The existence of an international transaction for Advertising and Marketing Promotion (AMP) expenditure requires the revenue to discharge the burden of proof. An explanation inserted under Section 92B does not automatically make AMP expenditure an international transaction.

CIT v. Samsung Electronics Ltd.
345 ITR 494 · 2012 · High Court
461
citing judgments

Payments by Indian residents to non-resident foreign software suppliers for software are considered royalty, constituting income deemed to accrue in India under section 9(1)(v), thereby requiring tax deduction at source under section 195.

CIT v. Institute of Banking Personnel Selection
264 ITR 110 · 2003 · High Court
398
citing judgments

Depreciation is allowable on assets for which the cost has been fully allowed as an application of income under Section 11 in previous years, when computing the income of a charitable trust. Charitable trusts are also entitled to carry forward their deficit.

Ishikawajima Harima Heavy Industries Ltd. v. DIT
288 ITR 408 · 2007 · Supreme Court
394
citing judgments

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

Judgments citing Section 13(1)

Saffron Educational Trust, New Delhi vs. CIT(E), New Delhi

In the result, this appeal of the assessee stands allowed for

ITA 8815/DEL/2019[-]Status: DisposedITAT Delhi11 Aug 2023

Bench: Shri Shamim Yahya & Shri Yogesh Kumar Ussaffron Educational Trust, Commissioner Of Income Tax 104-Chiranjiv Tower, (Exemption), 43, Nehru Place, Vs Pratyaksh Kar Bhawan, New Delhi-110019 Civic Centre, New Delhi-110002 Pan-Aaets2830G Assessee Revenue

Section 10Section 13(1)(c)Section 13(1)(d)

passed on 18.12.2017, the Income-tax Officer (Exemptions), Ward 2(1), New Delhi noted that the Appellant Trust had violated the provisions of Section 13(1)(c) and Section 13(1)(d) of the Act on the ground that the trustees of the Appellant were the directors of Greater Delhi

Shri Buhari Vibhag Dasha Shrimali Jain Gnyati Samaj, Valod, Tapi, Surat vs. The CIT(Exemption), Ahemdabad, Ahemadabad

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

ITA 71/SRT/2023[2022-23]Status: DisposedITAT Surat31 Jul 2023AY 2022-23

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Shri Buhari Vibhag Dasha The Commissioner Of Income Shrimali Jain Gnyati Samaj, Tax (Exemptions), Vs. Vaniya Bazar, Buhari, Tal.- Ahmedabad, Room No. 609, Valod, Dist.-Tapi, Floor-6, Aayakar Bhawan Surat-394630. (Vejalpur), Nr. Sachin Tower, Pan: Aaatu 8250 E 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015. Appellant Respondednt

Section 11Section 12ASection 13(1)(b)Section 13(1)(d)Section 21A(1)(ac)Section 254(1)

Palghat Shadi Mahal Trust (120 Taxman 889-SC) and in CIT Vs Dawoodi Bohra Jamat (43 taxmann.com 243-SC) held that provision of section 13(1)(d) would be applicable and therefore would not be eligible for exemption under section 11 and registration under section 12AB cannot be granted ... could 5 Shri Buhari Vibhag Dasha Shrimali Jain Gnyati Samaj Vs CIT(E) be said that trust was a charitable religious trust and section 13(1)(b) would not be applicable. In DIT (E) Vs Sheth Jivandas Godidas Shankheshwar Parshwanath Ji Jain (supra) also held that where assessee-trust apart

Shri Surti Modh Vanik Jagruti Mandal, Mumbai vs. Exem. Ward-2(3), Mumbai

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

ITA 1316/MUM/2023[2023-2024]Status: DisposedITAT Mumbai27 Jul 2023AY 2023-2024

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1315 & 1316/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2023-24) Shri Surti Modh Vanik बिधम/ Ito(E), Ward-2(3) Jagruti Mandal

For Appellant: Shri Ashok MehtaFor Respondent: Dr. Kishore Dhule (DR)
Section 11Section 12Section 12ASection 13(1)Section 13(1)(b)Section 80GSection 80G(5)(ii)

does not satisfies the genuineness of the activities of the trust u/s 12AB(1)(a)(i)(A) of the IT Act. Also Section 13(1)(b) of the Act states as under: Section 13(1) Nothing contained in section 11 [or section 12] shall operate so as to exclude from

Shri Surti Modh Vanik Jagruti Mandal, Mumbai vs. Exem. Ward-2(3), Mumbai

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

ITA 1315/MUM/2023[2023-2024]Status: DisposedITAT Mumbai27 Jul 2023AY 2023-2024

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1315 & 1316/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2023-24) Shri Surti Modh Vanik बिधम/ Ito(E), Ward-2(3) Jagruti Mandal

For Appellant: Shri Ashok MehtaFor Respondent: Dr. Kishore Dhule (DR)
Section 11Section 12Section 12ASection 13(1)Section 13(1)(b)Section 80GSection 80G(5)(ii)

does not satisfies the genuineness of the activities of the trust u/s 12AB(1)(a)(i)(A) of the IT Act. Also Section 13(1)(b) of the Act states as under: Section 13(1) Nothing contained in section 11 [or section 12] shall operate so as to exclude from

The ACIT-2(1), Bhopal vs. M/S. Rishiraj Memorial Education and Welfare Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 336/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The ACIT-2(1), Bhopal vs. M/S. Rishiraj Memorial Education and Welfare Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 335/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The DCIT-2(1), Bhopal vs. M/S. Jai Narain Shiksha Samiti, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 268/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The DCIT-2(1), Bhopal vs. M/S. Jai Narain Shiksha Samiti, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 267/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The DCIT-2(1), Bhopal vs. M/S. Hai Hay Kshatriya Education Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 266/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The DCIT-2(1), Bhopal vs. M/S. Hai Hay Kshatriya Education Society, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 265/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The DCIT-2(1), Bhopal vs. M/S. H.K. Kalchuri Education Trust, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 264/IND/2017[2013-14]Status: DisposedITAT Indore21 Jul 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

The DCIT-2(1), Bhopal vs. M/S. H.K. Kalchuri Education Trust, Bhopal

In the result, appeals of the revenue are disposed of in the above terms as per section 158A of the Act

ITA 263/IND/2017[2012-13]Status: DisposedITAT Indore21 Jul 2023AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 11Section 13(1)(c)Section 13(3)Section 201

Ld.CIT(A) erred in holding that the societies/ trusts/entities to whom loans/advances were given by the assessee did not attract the provisions of section 13(1)(c)(ii) r.w.s. 13(2)(a)/13(2)(h) of the IT Act and, hence the assessee was eligible for benefits contemplated

Vaishya Samaj Dharmashala Pratishthan Alani Devachi, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 1530/MUM/2023[2022-23]Status: DisposedITAT Mumbai17 Jul 2023AY 2022-23

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2022-23 Vaishya Samaj Dharmashala Cit(Exemptions) Pratishthan Alandi Devachi 601, 6Th Floor, Cumballa Hill Vs. 403 Om Sai Darshan Chs Ltd. Mtnl Te Building, Pedder Road, Plot No. 41 Sector 40 Seawood Dr Gopalrao Deshmukh Marg, Nerul Navi Mumbai- 400706 Cumballa Hill, Mumbai- 400026 Pan No. Aabtv5222E Appellant Respondent

For Appellant: Shri Kedar PhadkeFor Respondent: Shri Ankush Kapoor, DR
Section 11(1)Section 12ASection 13(1)(a)Section 13(1)(b)

assessee are beneficial for particular community/caste and not for the people at large, secondly, he observed that the assessee violated section 11(1), section 13(1)(a) and section 13(1)(b) of the Act, thirdly, the Ld. CIT(E) has also observed that in the form no. 10AB, assessee ... benefit a section of public as distinguished from a specified individual. 4. Further, the Ld. Counsel of the assessee submitted that provision of section 13(1)(b) of the Act applies to trust which are purely for charitable purpose and not applicable to the composite trust for religious and charitable

Bhagwant Singh Charitable Trust, New Delhi vs. ACIT(Exemption), Circle-1(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in holding that there was no violation of Section 13(1)(c) of the Income Tax Act, 1961, while not considering the facts and material brought on record by the Assessing Officer for the period

Sindhu Seva Samiti, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 265/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

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

reason that charitable activities of the trust were confined to a particular caste “Surat Parish” and “Sindhis” respectively, and therefore the provision of section 13(1)(b) of the Act are applicable and hence Ld. CIT(E) rejected the Form 10AB for the registration under ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius ... driven by extraneous considerations while rejecting application. (3) The learned Commissioner of Income-tax (Exemption) was apparently incorrectly driven by the provisions of section 13(1)(b). (4) The learned Commissioner of Income-tax (Exemption) ought to have taken a judicious and liberal view rather than a hyper technical view

Mar Baselius Orthodox Syrian Church, Surat vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, both the appeals are allowed for statistical purposes in above terms

ITA 214/SRT/2023[2022-23]Status: DisposedITAT Surat17 Jul 2023AY 2022-23

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.214/Srt/2023 (Physical Hearing) Mar Baselius Orthodox Syrian Church, Vs. The Cit(Exemption), Ranchhod Nagar, Opp. Magdalla Port Colony, Ahmedabad Dumas Road, Magdalla B.O., Magdalla, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatm3808N (Appellant) (Respondent) आयकर अपील सं./Ita No.265/Srt/2023 (Physical Hearing) Sindhu Seva Samiti, Vs. The Cit(Exemption), Tp No.3 Fp 53, Anand Mahal Road, Ahmedabad Near Sneh Sankul Wadi, Adajan Choryasi, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts3067J (Appellant) (Respondent)

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

reason that charitable activities of the trust were confined to a particular caste “Surat Parish” and “Sindhis” respectively, and therefore the provision of section 13(1)(b) of the Act are applicable and hence Ld. CIT(E) rejected the Form 10AB for the registration under ITA Nos.214/SRT/2023 & 265/SRT/2023 Mar Baselius ... driven by extraneous considerations while rejecting application. (3) The learned Commissioner of Income-tax (Exemption) was apparently incorrectly driven by the provisions of section 13(1)(b). (4) The learned Commissioner of Income-tax (Exemption) ought to have taken a judicious and liberal view rather than a hyper technical view

Mmti'S Education & Research Trust, Mumbai vs. ITO (E) 2 (1), Mumbai

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 451/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Jun 2023AY 2013-14

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

granted to the appellant by invoking us. 11 of the Act granted to the appellant by invoking provisions of section 13(1)(c)(li) and 13(2)c) in relation to provisions of section 13(1)(c)(li) and 13(2)c) in relation to provisions of section 13(1 ... exemption u/s 11 of the Act on the ground of violation n the ground of violation of section 13(1)(c)(ii) and 13(2)(c) of section 13(1)(c)(ii) and 13(2)(c) of the Act in relation to payments in relation to payments made to specified

Mmtis Education and Research Trust, Mumbai vs. ITO (E) 2(1), Mumbai

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 2974/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Jun 2023AY 2012-13

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

granted to the appellant by invoking us. 11 of the Act granted to the appellant by invoking provisions of section 13(1)(c)(li) and 13(2)c) in relation to provisions of section 13(1)(c)(li) and 13(2)c) in relation to provisions of section 13(1 ... exemption u/s 11 of the Act on the ground of violation n the ground of violation of section 13(1)(c)(ii) and 13(2)(c) of section 13(1)(c)(ii) and 13(2)(c) of the Act in relation to payments in relation to payments made to specified

Mmtis Eduction & Research Trust, Mumbai vs. DDIT (E) I(2), Mumbai

In the result, the appeals of the assessee are In the result, the appeals of the assessee are allowed partly for allowed partly for statistical purposes

ITA 5866/MUM/2015[2011-12]Status: DisposedITAT Mumbai23 Jun 2023AY 2011-12

Bench: Shri Vikas Awasthy () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Mmti’S Education & Research Trust, The Dy. Director Of Income- New Excel House, 2Nd Floor, 41-B, Tax(Exemption)-I(1), Vs. Azad Nagar Road No. 2, Off. Veera 5Th Floor, Piramal Chambers, Desai Road, Behind Icici Bank, Parel, Lalbaug, Andheri (West), Mumbai-400012. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2012-2013 Mmti’S Education & Research Trust, Ito(E)-2(1), New Excel House, 2Nd Floor, 41-B, Income-Tax Office, Piramal Vs. Azad Nagar Road No. 2, Off. Veera Chambers, Parel, Mumbai- Desai Road, Behind Icici Bank, 12. Andheri (West), Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent Assessment Year: 2013-2014 Mmti’S Education & Research Trust, Ito(E)-2(1), Victor House, 2Nd Floor, End Of Veera Income-Tax Office, Piramal Vs. Desai Road, Next To Chitralekha Chambers, Parel, Mumbai- House, Andheri (W), 12. Mumbai-400053. Pan No. Aabtm 2192 E Appellant Respondent

For Appellant: Ms. Arati Vissanji, Adv &For Respondent: Mr. Manish Ajudiya
Section 13(1)(c)Section 13(3)

granted to the appellant by invoking us. 11 of the Act granted to the appellant by invoking provisions of section 13(1)(c)(li) and 13(2)c) in relation to provisions of section 13(1)(c)(li) and 13(2)c) in relation to provisions of section 13(1 ... exemption u/s 11 of the Act on the ground of violation n the ground of violation of section 13(1)(c)(ii) and 13(2)(c) of section 13(1)(c)(ii) and 13(2)(c) of the Act in relation to payments in relation to payments made to specified

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)

addition to the 3 I.T.A. No. 1444/Mum/2022 and Others Shree Hazarimal Somani Memorial Trust income on which there is violation of provisions of section 13(1)(c) of the act such income? (3) "Whether on the facts and in the circumstances of the case ... erred in confirming the action of Ld. A.O. in holding that the appellant had violated the condition prescribed in section 13(1)(c) of the Act, for the reasons mentioned in the impugned order or otherwise. 2. On the facts and circumstances of the case