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“Section 13(2)(c)”

Section References (mined)Section 13Section 13(2)(c)54 judgments

The decision most relied on for Section 13(2)(c) is Indian Molasses Co. Pvt. Ltd. v. CIT (37 ITR 66), cited in 206 judgments on BharatTax.

Leading authorities on Section 13(2)(c)

Indian Molasses Co. Pvt. Ltd. v. CIT
37 ITR 66 · 1959 · Supreme Court
206
citing judgments

Expenditure is defined as money paid out or away, which is gone irretrievably. To be deductible under Section 37(1), expenditure must be wholly and exclusively for business, not capital or personal, and not fall under specific provisions of Sections 30 to 36, often justifiable on grounds of commercial expediency.

CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal
211 ITR 293 · 1995 · High Court
204
citing judgments

A charitable trust can carry forward its excess expenditure from previous years and adjust it against the income of subsequent years, which qualifies as an application of income under Section 11. Additionally, voluntary contributions received for a specific purpose are treated as corpus funds and are not taxable.

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.

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.

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.

Pr. CIT v. Kusum Health Care Pvt. Ltd.
398 ITR 66 · 2017 · High Court
100
citing judgments

Not every item of receivables appearing in the accounts of an entity dealing with foreign associated enterprises automatically constitutes an international transaction under Section 92B. A separate adjustment for interest on outstanding receivables is not permissible if the working capital adjustment has already factored in their impact.

CIT v. Sheth Manilal Ranchhoddas Vishram Bhavan Trust
198 ITR 598 · 1992 · High Court
98
citing judgments

When computing the income of a charitable trust for exemption under Section 11, depreciation must be allowed as an application of income based on commercial principles. This does not constitute a double deduction.

U.P.Pollution Control Board v. Kanoria Industrial Limited
2 SCC 549 · 2001 · Reported
69
citing judgments

The State Government's power to levy Forest Development Tax (FDT) under Section 98-A of the Act is limited to specific bodies. Notifying 'lease holders of mines and quarries situated in forest area' as such a body may be ultra vires the section.

Judgments citing Section 13(2)(c)

M/S Sadhu Singh Hamdard Trust, Jalandhar vs. The Addl. Commissioner of Income Tax, Jalandhar

ITA 129/ASR/2002[1998-99]Status: DisposedITAT Amritsar07 Dec 2023AY 1998-99

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

author of the trust. [Refer Page 239 of the paperbook] 2. It is submitted that under section 13(1)(c) read with section 13(2)(c) there is no bar on payment of salary etc., to the persons mentioned in section 13(3) of the Act for the services rendered ... ignoring its own finding that excessive remuneration was paid to specified persons, in violation of section 13(l)(c)(ii) read with section 13(2)(c) of the Income Tax Act, 1961?” ii “Whether, on the facts and in the circumstances of the case, the Ld. IT AT was right

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 186/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

author of the trust. [Refer Page 239 of the paperbook] 2. It is submitted that under section 13(1)(c) read with section 13(2)(c) there is no bar on payment of salary etc., to the persons mentioned in section 13(3) of the Act for the services rendered ... ignoring its own finding that excessive remuneration was paid to specified persons, in violation of section 13(l)(c)(ii) read with section 13(2)(c) of the Income Tax Act, 1961?” ii “Whether, on the facts and in the circumstances of the case, the Ld. IT AT was right

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 185/ASR/2001[1994-95]Status: DisposedITAT Amritsar07 Dec 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

author of the trust. [Refer Page 239 of the paperbook] 2. It is submitted that under section 13(1)(c) read with section 13(2)(c) there is no bar on payment of salary etc., to the persons mentioned in section 13(3) of the Act for the services rendered ... ignoring its own finding that excessive remuneration was paid to specified persons, in violation of section 13(l)(c)(ii) read with section 13(2)(c) of the Income Tax Act, 1961?” ii “Whether, on the facts and in the circumstances of the case, the Ld. IT AT was right

M/S. Sadhu Singh Hamdard Trust, Jalandhar vs. The Assistant Commissioner of Income Tax, Jalandhar

ITA 184/ASR/2001[1993-94]Status: DisposedITAT Amritsar07 Dec 2023AY 1993-94

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Gunjeet Singh Syal, AdvFor Respondent: Sh. S. M. Surendranath, Sr. D. R
Section 11Section 11(1)(a)Section 13Section 13(1)Section 13(3)Section 13(3)(c)Section 2(15)

author of the trust. [Refer Page 239 of the paperbook] 2. It is submitted that under section 13(1)(c) read with section 13(2)(c) there is no bar on payment of salary etc., to the persons mentioned in section 13(3) of the Act for the services rendered ... ignoring its own finding that excessive remuneration was paid to specified persons, in violation of section 13(l)(c)(ii) read with section 13(2)(c) of the Income Tax Act, 1961?” ii “Whether, on the facts and in the circumstances of the case, the Ld. IT AT was right

Central Academy Jodhpur Education Society, Jodhpur vs. Circle(Exemp.), Jaipur

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

ITA 543/JPR/2023[2017-18]Status: DisposedITAT Jaipur30 Oct 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Anoop Singh (Addl. CIT)
Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(3)Section 142(1)Section 143(1)Section 143(2)Section 164(2)Section 2

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U

Worldwelfare Health Federation, Jaipur vs. Commissioner of Income Tax(Exemption), Jaipur

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

ITA 350/JPR/2023[2022-23]Status: DisposedITAT Jaipur12 Sept 2023AY 2022-23

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

For Appellant: Sh. Praveen Saraswat (CA)For Respondent: Sh. Ajay Malik (CIT)
Section 12ASection 133(6)

receipts for `Medical Research Studies’ went up to Rs. 49.91 Lacs in 2021-22 from the NIL receipts in earlier years. Further the Section 13(2)(c) permits the payment of `what may be reasonably paid for such services’. Dr. Bhandari who is Trustee-director was paid Rs. 360000/- during

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)

eligible for the benefit of include trustees, the assessee will not be eligible for the benefit of section 11 of the Act. The Section 13(2)(c) prescribe that if any section 11 of the Act. The Section 13(2)(c) prescribe that if any section ... Section 13(2)(c) prescribe that if any amount paid by the salary or allowance otherwise to the specified amount paid by the salary or allowance otherwise to the specified amount paid by the salary or allowance otherwise to the specified persons ( i.e. which include trustees) persons ( i.e. which include

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)

eligible for the benefit of include trustees, the assessee will not be eligible for the benefit of section 11 of the Act. The Section 13(2)(c) prescribe that if any section 11 of the Act. The Section 13(2)(c) prescribe that if any section ... Section 13(2)(c) prescribe that if any amount paid by the salary or allowance otherwise to the specified amount paid by the salary or allowance otherwise to the specified amount paid by the salary or allowance otherwise to the specified persons ( i.e. which include trustees) persons ( i.e. which include

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)

eligible for the benefit of include trustees, the assessee will not be eligible for the benefit of section 11 of the Act. The Section 13(2)(c) prescribe that if any section 11 of the Act. The Section 13(2)(c) prescribe that if any section ... Section 13(2)(c) prescribe that if any amount paid by the salary or allowance otherwise to the specified amount paid by the salary or allowance otherwise to the specified amount paid by the salary or allowance otherwise to the specified persons ( i.e. which include trustees) persons ( i.e. which include

Vidhyasagar Charitable Trust, Rajkot vs. The ITO Ward-1, Rajkot

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

ITA 77/RJT/2023[2011-12]Status: HeardITAT Rajkot09 Jun 2023AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. M. Manek, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 13(2)(c)Section 13(3)Section 147Section 250Section 271(1)(c)

facts though the rent was paid by Trust and was not excessive and the same does not fall under the provision of section 13(2)(c) of I.T.Act. 1961. (4) The Learned C.I.T.(A) and L.I.T.O. had without application of mind, and affording opportunity confirmed the order of I.T.O.by dismissing

DCIT(Exemp), Circle-1(1), New Delhi vs. Institute of Marketing & Management, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7074/DEL/2018[2014-15]Status: DisposedITAT Delhi24 May 2023AY 2014-15
Section 11Section 13(1)(c)Section 2(15)

clarified that they have been occupying this in their capacity as the Executive President of the Society. In items of provisions of Section 13(2)(c) salary allowance or otherwise can be paid to such person for services rendered by such person. The only condition is that the amount ... unreasonable. The AO has just made the allegation and has not even bothered to examine the same in the context of section 13(2)(c) of the Act. Accordingly I found that finding of the AO is not justified” 14. In this regard, Section 13(2)(c) specifically provides regarding

DDIT, Chennai vs. Sri Vekkaliamman Educational and Charitable Trust, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 970/CHNY/2014[2010-11]Status: DisposedITAT Chennai14 Dec 2022AY 2010-11

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 970/Chny/2014 िनधा"रण वष" / Assessment Year: 2010-11 Deputy Director Of Income- M/S. Sri Vekkaliamman Tax (Exemptions)-Ii, V. Educational & Charitable Trust, Chennai – 34. No. 108, East Madha Street, Royapuram, Chennai – 600 013. [Pan: Aafts-7863-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. P. Sajit Kumar, Jcit ""यथ" क" ओर से/Respondent By : Shri. G. Seetharaman, Ca सुनवाई क" तारीख/Date Of Hearing : 01.12.2022 घोषणा क" तारीख/Date Of Pronouncement : 14.12.2022

For Appellant: Shri. P. Sajit Kumar, JCITFor Respondent: Shri. G. Seetharaman, CA
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक

Media Research Users Council, Mumbai vs. ADIT (E) 1(1), Mumbai

Appeal of the revenue is dismissed

ITA 6459/MUM/2012[2006-07]Status: DisposedITAT Mumbai29 Mar 2022AY 2006-07

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble & Media Research Users Council V. Addl. Dit(E)– 1(1) 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent) Media Research Users Council V. Addl. Dit(E)– Range 1 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri C.T. Mathews
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)(e)Section 25

same time frame, it is seen that the assessee is making EXCESS PAYMENT FOR SERVICES TO EXCLUDEDPERSONS (persons covered u/s 133 read with Section 13(2)(c). The assessee has also given huge sum of advance to the said company. Section 13 of the Income Tax Act, specifies the circumstances ... Users Council As regards the amount of ₹.4,80,13,895 paid to Hansa as its share of the subscription revenues — Applicability of Section 13(2)(c) The agreement with Hansa was to share fees in the agreed ratio based on slabs, the first slab being

Media Research Users Council, Mumbai vs. Addl DIT (E) RG 1, Mumbai

Appeal of the revenue is dismissed

ITA 7108/MUM/2010[2007-08]Status: DisposedITAT Mumbai29 Mar 2022AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble & Media Research Users Council V. Addl. Dit(E)– 1(1) 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent) Media Research Users Council V. Addl. Dit(E)– Range 1 128, Tv Industrial Estate Piramal Chambers, Lalbaug S.K. Ahire Marg, Worli Mumbai – 400 012 Mumbai – 400012 Pan: Aaatm5433F (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri C.T. Mathews
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)(e)Section 25

same time frame, it is seen that the assessee is making EXCESS PAYMENT FOR SERVICES TO EXCLUDEDPERSONS (persons covered u/s 133 read with Section 13(2)(c). The assessee has also given huge sum of advance to the said company. Section 13 of the Income Tax Act, specifies the circumstances ... Users Council As regards the amount of ₹.4,80,13,895 paid to Hansa as its share of the subscription revenues — Applicability of Section 13(2)(c) The agreement with Hansa was to share fees in the agreed ratio based on slabs, the first slab being