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“Section 11(1)(c)(ii)”

Section References (mined)Section 11Section 11(1)(c)(ii)7 judgments

The decision most relied on for Section 11(1)(c)(ii) is Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona (89 Taxmann.com 127), cited in 130 judgments on BharatTax.

Leading authorities on Section 11(1)(c)(ii)

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'.

GSI India v. DGIT (Exemption)
360 ITR 138 · 2014 · High Court
51
citing judgments

Charging fees, even when having regard to the economic status of beneficiaries, is permissible for the sustenance of charitable activities, provided it is necessary for operation and running expenses and does not amount to carrying on trade or commerce. This applies even after the introduction of the proviso to Section 2(15) of the Income Tax Act, 1961.

CIT v. Gujrati Samaj
349 ITR 559 · 2012 · High Court
47
citing judgments

Expenditure incurred by a charitable trust in an earlier year can be set off against income of the current year as application of income. Excess expenditure by a trust can be set off against its income.

Tranvancore Cements Ltd. v. Asst. CIT
305 ITR 170 · 2008 · High Court
37
citing judgments

Once an Assessing Officer forms a reason to believe that income has escaped assessment and issues a notice under section 148, they can assess or reassess income related to other issues not originally included in the reasons recorded.

Surat City Gymkhana v. Dy.CIT
254 ITR 733 · 2002 · High Court
37
citing judgments

The burden of proof lies on the Assessing Officer (AO) to establish that a trust or charitable institution is hit by the provisions of Section 13. General allegations or mere transactions with interested persons are insufficient unless concrete benefit is proven.

CIT v. Nirbheram Deluram
91 Taxmann 181 · 1997 · Supreme Court
35
citing judgments

The Commissioner of Income Tax (Appeals) can make enhancements to an assessment during appellate proceedings, provided such enhancements do not amount to introducing an entirely new head of income.

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.

Deputy Director of Income Tax v. All India Football Federation
62 Taxmann.com 362 · 2015 · High Court
27
citing judgments

The proviso to section 2(15) should not be invoked to deny exemption to a sports organization if its activities are not predominantly in the nature of trade, commerce, or business.

Judgments citing Section 11(1)(c)(ii)

R. Mangaldas Charitable Trust, Mumbai vs. CIT(Exemption), Mumbai

In the result, the appeal of assessee is allowed

ITA 17/MUM/2025[N.A ]Status: DisposedITAT Mumbai31 Oct 2025

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyr. Mangaldas Charitable Trust, Cit (Exemptions), A-82, Vishnu Baug, Room No. 601, 137, S.V. Road, Vs. 6Th Floor, Andheri (W), Cumballa Hills, Mumbai-400058. Mtnl Te Building, Pedder Road, Pan : Aaatr0606H Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

Mitra Parivar, Mumbai vs. CIT(Exemption), Mumbai

In the result, the appeal of assessee is allowed

ITA 16/MUM/2025[N.A]Status: DisposedITAT Mumbai31 Oct 2025

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharymitra Parivar, Cit (Exemptions), 301, Maganlal Kala, Room No. 601, Gulmohar Road No.1, Vs. 6Th Floor, Jvpd Extn. Cumballa Hills, Andheri (West), Mtnl Te Building, Pedder Road, Mumbai-400049. Dr.Gopalrao Deshmukh Marg, Pan : Aaatm5059M Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

Pandhi Charitable Trust, Mumbai vs. CIT(Exemption), Mumbai

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

ITA 562/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Jul 2025

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanpandhi Charitable Trust Vs. Cit (Exemption) 303, Mint Chambers, 45/47, Mint R. No. 601, 6Th Floor, Cumballa Road, Fort, Mumbai-400 001 Hill, Mtnl Te Building, Pan: Aaatp9226F Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026

Section 11Section 12ASection 80G

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1- 4-1952 subject

K M & S K Trivedi Charitable Trust, Mumbai vs. CIT(Exemption), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical

ITA 409/MUM/2025[AY-2021-2022 to AY-2024-2025]Status: DisposedITAT Mumbai21 Mar 2025

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 11Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

Discover Urjaa Charitable Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

The appeal is allowed

ITA 5538/MUM/2024[-]Status: DisposedITAT Mumbai11 Dec 2024

Bench: Justice (Retd.) C.V. Bhadang & Shri B R Baskaran: A.Y. : -

For Appellant: Shri Haridas BhattFor Respondent: Shri R.R. Makwana, Sr. DR
Section 11Section 80G

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1st April, 1952 subject

Income Tax Officer Exemptions Ward 1 4, Mumbai vs. J N Tata Endowment for the Higher Education of Indians, Mumbai

In the result, the appeal of the Revenue is dismissed”

ITA 3573/MUM/2024[2011-12]Status: DisposedITAT Mumbai22 Aug 2024AY 2011-12

Bench: Shri Pavan Kumar Gadale, Judicialmember & Smt. Renu Jauhriito(Exemptions) Ward -14, Jn Tata Endowment Vs. Room No. 612, 6Th Floor, For The Higher Mtnl Telephone Exchange Education Of Indians, Buillding, Peddar Road, 2Nd Floor, Bombay Mumbai -400026. House, 24 Homi Mody Street, Fort, Mumbai-400001. Pan/Gir No. Aaatc0085C (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11Section 11(1)Section 11(1)(c)Section 260A

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c) (ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject ... from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4-1952 subject

ITO(E)-1(4), Mumbai vs. J N Tata Endowment for the Higher Education of Indians, Fort

In the result, the appeal of the Revenue is dismissed

ITA 2188/MUM/2024[2012-13]Status: DisposedITAT Mumbai24 Jul 2024AY 2012-13
For Appellant: Mr. Sukhsagar Syal/Atual SuraiyaFor Respondent: Ms. Rajeshwari Menon, Sr. DR
Section 11Section 11(1)(c)Section 12ASection 260A

from the money being spent in India even the purpose must be carried out in India. The section itself contradicts this contention. Section 11(1)(c)(ii) provides that income applied to such purposes outside India is exempt in the case of trust created before 1-4- 1952 subject