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“Section 13(1)(e)(ii)”

Section References (mined)Section 13Section 13(1)(e)(ii)1 judgments

The decision most relied on for Section 13(1)(e)(ii) is DIT(E) v. Charanjiv Charitable Trust (43 Taxmann.com 300), cited in 28 judgments on BharatTax.

Leading authorities on Section 13(1)(e)(ii)

DIT(E) v. Charanjiv Charitable Trust
43 Taxmann.com 300 · 2014 · High Court
28
citing judgments

A charitable trust can claim depreciation on a capital asset even if its cost was treated as application of income for charitable purposes. Allowing depreciation does not constitute double allowance.

Judgments citing Section 13(1)(e)(ii)

ITO(E)-1(3), Mumbai vs. Indian Rugby Footbal Union, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 5298/MUM/2025[2020]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethito(E)-1(3) Vs. Indian Rugby Football Union R. No. 6Th Floor, Mtnl 2Nd Floor, Nawab House, M K Road, Bldg, Cumballa Hill, Dr. G D Marine Lines, Deshmukh Marg, Pedder Mumbai-400002. Road, Mumbai-400026. Pan/Gir No: Aaat11523Q (Appellant) (Respondent)

Section 13(1)(c)Section 13(3)Section 250

about 55% for the same period. The Ld. AR also submitted that the AO was not correct invoking the provisions of Section 13(1)(e)(ii) r.w.s 13(2)(c) for deny exemption u/s 11 of the Act. While Mr. Husain is admittedly being a specified person (being