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“Section 13(10)”

Section References (mined)Section 13Section 13(10)12 judgments

The decision most relied on for Section 13(10) is Addl. CIT v. Surat Art Silk Cloth Manufacturers Association (121 ITR 1), cited in 328 judgments on BharatTax.

Leading authorities on Section 13(10)

Addl. CIT v. Surat Art Silk Cloth Manufacturers Association
121 ITR 1 · 1980 · Supreme Court
328
citing judgments

A charitable institution, whose predominant object is general public utility, can engage in non-charitable activities yielding incidental profits, provided these profits are deployed to achieve the dominant charitable object. A subsidiary object, if ancillary to the primary charitable purpose, does not negate the institution's charitable character.

CIT v. Society of the Sisters of St. Anne
146 ITR 28 · 1984 · High Court
195
citing judgments

Depreciation claimed by a charitable trust on its assets is an allowable application of income for computing exemption under Section 11, and this does not constitute a double deduction.

Director of Income-tax (Exemption) v. Framjee Cawasjee Institute
109 CTR 463 · 1993 · High Court
191
citing judgments

A charitable trust is allowed to claim depreciation on its assets for computing its income, even if the capital expenditure incurred on acquiring those assets was treated as an application of income in the year of acquisition.

CIT v. Rajasthan & Gujarati Charitable Foundation Poona
402 ITR 441 · 2018 · Supreme Court
187
citing judgments

Depreciation is allowable as a deduction even if the expenditure for acquiring the capital asset was treated as application of income for charitable purposes. This does not constitute a double benefit.

India Trade Promotion Organization v. DGIT(Exemption)
371 ITR 333 · 2015 · High Court
128
citing judgments

An institution engaged in the advancement of general public utility retains its charitable character and eligibility for exemptions under Section 11 or approval under Section 10(23C)(iv) provided profit is not its predominant motive, even if it generates incidental surpluses or collects fees.

CIT v. Market Committee, Pipli
330 ITR 16 · 2011 · High Court
113
citing judgments

A charitable trust can claim depreciation on assets when computing the income applied for charitable or religious purposes under Section 11 of the Income Tax Act, for assessment years prior to the introduction of Section 11(6). The restriction on claiming depreciation, as introduced by Section 11(6), is prospective from AY 2015-16.

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.

Ahmedabad Urban Development Authority v. ACIT
396 ITR 323 · 2017 · High Court
108
citing judgments

Development authorities can continue to be regarded as existing for a 'Charitable Purpose' under Section 2(15) of the Income Tax Act, even after the introduction of the proviso to that section. The contention that such authorities automatically lose their charitable status due to the proviso is incorrect.

Judgments citing Section 13(10)

St. Thomas High School, Mumbai vs. ITO Exemption Ward 2(3), Mumbai

In the result, the appeal by the assessee is dismissed as withdrawn

ITA 6931/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Mar 2026AY 2023-24

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan PatelFor Respondent: Shri Hemanshu Joshi SR. DR
Section 11Section 119(2)(b)Section 13(10)Section 250

Meanwhile the CPC-ITD processed the Return of Income for Assessment Year 2023-24 by recomputing the Income as per the provision of Section 13(10) of the Act, 1961. The Appellant had filed a condonation petition with the Jurisdiction Commissioner of Income Tax (Exemption) Mumbai

V S K Charitable and Educational Trust, Pudukkottai vs. Income Tax Officer, Pudukkottai

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

ITA 1006/CHNY/2025[2024-2025]Status: DisposedITAT Chennai28 Oct 2025AY 2024-2025

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1006/Chny/2025 ननिाारण वर्ा/Assessment Year: 2024-25 V. V.S.K.Charitable & Educational Income Tax Officer, Ward-1, Trust, Pudukkottai. No.7/66, Vasantha Illam,Mullainagar, Thirumayam Po, Thirumayam Taluk, Pudukkottai, Tamil Nadu-622 507. [Pan: Aactv1459L] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.V.Alagappan, C.A. प्रत्यर्थी की ओर से /Respondent By : Ms.R.Anitha, Addl.Cit सुनवाईकीतारीख/Date Of Hearing : 31.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 28.10.2025

For Appellant: Mr.V.Alagappan, C.AFor Respondent: Ms.R.Anitha, Addl.CIT
Section 10Section 10(230)Section 11Section 13(10)

claimed section 11. 2) The CPC having rejected the claim of exemption under section 11, should have calculated the tax as per section 13(10) and should have computed income chargeable to tax after allowing deduction for the expenditure (other than capital expenditure) incurred in India for the objects ... Trust or Institution. The order of the AO not following section 13(10) should be set aside. The AO should have charged tax on the income so arrived at normal rates applicable to AOP as the assessee is a Charitable Trust (As held in 2023 (5) TMI 1170 ITAT BANGALORE

Roshni Homi Daji Bahu Uddeshiya Shiksha Avm Sarvajanik Nyas, Indore vs. CPC, Bengluru

Appeal is allowed for statistical purposes

ITA 142/IND/2025[2023-24]Status: DisposedITAT Indore25 Sept 2025AY 2023-24

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2023-24 Roshni Homi Daji Bahu Cpc, Bengaluru Uddeshiya Shiksha Avm Sarvajanik Nyas, बनाम/ 119, Kanlindi Kunj, Vs. Pipliyahana Square, Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aaetr9004R Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 25.09.2025

Section 11Section 11(1)(a)Section 11(2)Section 12ASection 12A(1)(b)Section 13(10)Section 139Section 139(1)Section 143(1)

Paper-Book. (vi) On 18.11.2024, the AO processed assessee’s return u/s 143(1) observing that there was a violation of section 13(10) which, according to Ld. AR, means the assessee had not filed Audit Report [Form No. Page 3 of 12 Roshni Homi Daji Bahu Uddeshiya Shiksha

Gu-Pier Foundation, Gujarat vs. Income Tax Officer, Ward-1(Exemption), Gujarat

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

ITA 4910/MUM/2025[2023-24]Status: DisposedITAT Mumbai18 Sept 2025AY 2023-24

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24 M/S. Gu-Pier Foundation, Income Tax Officer, Gusec West Wing, Ward -1 (Exemption), Nr. Department Of Boyany Income Tax Office, University Vejalpur, School Of Science, Vs. Ahmedabad, Ahmedabad, Gujarat – 380015 Gujarat University S.O. Ahmedabad Gujarat – 380 009 Pan: Aahcg6715C (Appellant) (Respondent) Present For: Assessee By : Shri Jainish Parikh, Ld. A.R. (Virtually) Revenue By : Shri Kiran K. Chhatrapati, Ld. Sr. Dr Date Of Hearing : 18.09.2025 Date Of Pronouncement : 18.09.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.02.2025, Impugned Herein, Passed By The Ld. Addl./Joint Commissioner Of Income Tax (Appeals) (In Short “Ld. Commissioner”) Under Section 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2023-24. 2. At The Outset, It Is Observed That There Is A Delay Of 96 Days In Filing The Present Appeal. The Assessee In Support Of Its Claim Qua Condonation Of Delay Of 96 Days, Has Claimed As Under:

For Appellant: Shri Jainish Parikh, Ld. A.RFor Respondent: Shri Kiran K. Chhatrapati, Ld. Sr. DR
Section 10Section 13(10)Section 143(1)Section 250

whereby addition of Rs.47,73,760/- has been made on account of non- allowing the benefit claimed u/s 10(23c) or section 13(10) of the Act, sent 6 notices, however the Assessee made no compliance and/or filed no submissions/document. During the hearing of this appeal also, the Assessee

St. Sebastians Church, Mumbai vs. Income Tax Officer Exemption Ward 2(3), Mumbai

In the result, the appeal filed by the assesse bearing

ITA 3398/MUM/2025[2023-24]Status: DisposedITAT Mumbai01 Aug 2025AY 2023-24

Bench: Shri Narendra Kumar Billaiya, Account Member & Shri Anikesh Banerjeest. Sebastians Church Vs Centralized Processing Center, Marouli Road, Marouli, Income-Tax Department, Chembur, Mumbai-400 074 Bengaluru / Income-Tax Officer Pan : Aaats0534R Exemption Ward 2(3), Mumbai 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400 026 Appellant Respondent

For Appellant: Ms. Vasanti Patel – Advocate &For Respondent: Shri Swapnil Choudhary – Sr AR
Section 10Section 11Section 11(2)Section 12A(1)(b)Section 13(10)Section 143(1)Section 143(1)(a)Section 250

stating that "As per the return of income filed provisions of twenty second proviso to section 10(23C) or section 13(10) are applicable in the case. The assessee is required to fill Part B3 of Schedule Part BTI. Since, assessee has not filled Part B 3, the values

Jan Seva Mandal, Mumbai vs. Income Tax Officer Exemption Ward -1(4), Mumbai

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

ITA 3445/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Jul 2025AY 2023-24

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

For Appellant: Mr. Ketan PatelFor Respondent: Mr. Vivek Perampurna, CIT-DR
Section 11Section 12ASection 143(1)

Income chargeable to tax will be recomputed as per the provision Income chargeable to tax will be recomputed as per the provision of Section 13(10) or twenty second proviso to Section 10(23C) of of Section 13(10) or twenty second proviso to Section 10(23C) of of Section

Ashwinis Sports Foundation, Bengaluru vs. Income Tax Officer, Exemptions, Ward - 1, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 551/BANG/2025[2023-24]Status: DisposedITAT Bangalore25 Jun 2025AY 2023-24

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2023-24

For Appellant: Sri Kirath Singh Marhas and Sri Hemanth PaiFor Respondent: Sri Ganesh R Ghale, D.R., Standing counsel for revenue
Section 11Section 12ASection 13(10)Section 139Section 143(1)Section 143(1)(a)Section 250

filed the audit report in form 10BB. Hence, income chargeable to tax will be recomputed as per the provisions of section 13(10) of the Act as applicable amounting to Rs.32,33,425/-.” 4. Aggrieved by the intimation passed u/s 143(1) of the Act dated 2.12.2024, the assessee

ACIT, Patna vs. New Era Social Development Welfare Society, Patna

Appeal is treated as allowed for statistical purposes

ITA 296/PAT/2023[2017-18]Status: DisposedITAT Patna04 Feb 2025AY 2017-18
Section 10Section 11Section 12Section 12ASection 12A(1)(b)Section 139(1)Section 144Section 2Section 250Section 288

though confirmed the denial of exemption under these sections by the AO, without appreciating the positions of law before the insertion of section 13(10) and the relevant proviso of section 10(23C) which are effective only from 01.04.2023.” 2. Before us, right at the outset, the Ld. DR pointed ... provisions of section 13(10) of the Act and used that to support the action of Ld. AO. The Ld. AR on the other hand stated that the Form 10B could not be filed due to ignorance of Rules and procedures and the same was prepared as a hard copy

Navbharat Cheritable Trust, Bharuch vs. Income Tax Officer, Ward-1, Bharuch

In the result, all these three appeals of the assessee are allowed for statistical purposes

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)

learned NFAC erred in disallowing expenditure incurred towards attainment of objects of the trust whereas Finance Act 2022 clarified by amending provisions of section 13(10) that in case of denial of exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a deduction

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

learned NFAC erred in disallowing expenditure incurred towards attainment of objects of the trust whereas Finance Act 2022 clarified by amending provisions of section 13(10) that in case of denial of exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a charitable

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

learned NFAC erred in disallowing expenditure incurred towards attainment of objects of the trust whereas Finance Act 2022 clarified by amending provisions of section 13(10) that in case of denial of exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a charitable

Navbharat Charitable Trust, Bharuch vs. Income Tax Officer, Ward - 1, Bharuch

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

Section 11Section 12ASection 13(10)Section 254(1)Section 80G

learned NFAC erred in disallowing expenditure incurred towards attainment of objects of the trust whereas Finance Act 2022 clarified by amending provisions of section 13(10) that in case of denial of exemption to a charitable trust, the expenditure incurred towards attainment of object should be allowed as a charitable