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“Section 13(2)(b)”

Section References (mined)Section 13Section 13(2)(b)37 judgments

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

ITA 4779/DEL/2025[2024-25]Status: DisposedITAT Delhi11 Mar 2026AY 2024-25
For Respondent: \nShri Gaurav Jain, Adv
Section 12ASection 132Section 143(3)Section 2(15)

held that\nwhere funds of assessee trust were utilized for purchase of car in name of\nits trustee, there was violation of section 13(2)(b) read with section 13(3);\nhowever, denial of exemption under section 11 should be limited only to\namount which was diverted in violation ... section 13(2)(b). The Learned\nAR also placed reliance on the Co-ordinate Bench of Mumbai Tribunal in\nthe case of Lilavati Kirtilal Mehta vs CIT reported in 178 ITD 338 (Mum\nTrib). The relevant operative portion of the said order of the Tribunal is\nreproduced below

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

ITA 709/HYD/2012[1995-96]Status: DisposedITAT Hyderabad13 Feb 2026AY 1995-96

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Ms. U. Mini Chandran, CIT-DR
Section 11Section 11(2)Section 11(3)Section 143(3)Section 147

13(2)) no Sce (3) (d) Thus in this assessment year on two occasions the provisions of Sec 13(1) Mit) road wit section 13(2)(b) and Sec 13 (3) (d) were violated. The total receipt which is income as rier

DCIT(EXEMPTIONS)-1(1), MUMBAI, MUMBAI vs. ADITYA BIRLA FOUNDATION, MUMBAI

The appeals of the Revenue are dismissed

ITA 7609/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Feb 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar & Dcit(Exemption)-1(1), Aditya Birla 6Th Floor, Mtnl Foundation, Building, Pedder Road, Vs. C-1, Aditya Birla Cumballa Hills, Centre, S. K. Mumbai-400 026 Ahiremarg, Worli, Mumbai-400 030 Pan/Gir No. Aaata0382P (Applicant) (Respondent) Assessee By Shri Ronak Doshi & Shri Surajsingh Devda, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 05.02.2026

Section 11Section 12ASection 13Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 250

after considering the assessment orders and the submissions of the assessee, held that the assessee had not violated the provisions of section 13(2)(b) read with section 13(3) of the Act. He recorded a finding that Aditya Birla Health Services Ltd. could not be regarded as a concern

DCIT(EXEMPTIONS)-1(1), MUMBAI, MUMBAI vs. ADITYA BIRLA FOUNDATION, MUMBAI

The appeals of the Revenue are dismissed

ITA 7608/MUM/2025[2016-17]Status: DisposedITAT Mumbai05 Feb 2026AY 2016-17

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar & Dcit(Exemption)-1(1), Aditya Birla 6Th Floor, Mtnl Foundation, Building, Pedder Road, Vs. C-1, Aditya Birla Cumballa Hills, Centre, S. K. Mumbai-400 026 Ahiremarg, Worli, Mumbai-400 030 Pan/Gir No. Aaata0382P (Applicant) (Respondent) Assessee By Shri Ronak Doshi & Shri Surajsingh Devda, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 05.02.2026

Section 11Section 12ASection 13Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 250

after considering the assessment orders and the submissions of the assessee, held that the assessee had not violated the provisions of section 13(2)(b) read with section 13(3) of the Act. He recorded a finding that Aditya Birla Health Services Ltd. could not be regarded as a concern

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

held that where funds of assessee-trust were utilized for purchase of car in name of its trustee, there was violation of section 13(2)(b) read with section 13(3); however, denial of exemption under section 11 should be limited only to the amount which was diverted in violation ... section 13(2)(b) of the Act. 17 27. Referring to the decision of Hon’ble Karnataka High Court in the case of CIT and Another vs. Fr. Mullers Charitable Institutions reported in (2014) 363 ITR 230 (Kar), he submitted that Hon’ble High Court in the said decision

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 94/CHNY/2019[2014-15]Status: DisposedITAT Chennai19 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 93/CHNY/2019[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 92/CHNY/2019[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

DCIT, CENTRAL CIR-2(4), CHENNAI vs. D R BALAKRISHNA RAJA, CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 91/CHNY/2019[2011-12]Status: DisposedITAT Chennai19 Jan 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 3344/CHNY/2018[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 3343/CHNY/2018[2012-13]Status: DisposedITAT Chennai19 Jan 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

D R BALAKRISHNA RAJA,CHENNAI vs. ACIT, CENTRAL CIR-3(3), CHENNAI

In the result, all the appeals of the assessee are partly allowed and all the appeals of the revenue are dismissed

ITA 3342/CHNY/2018[2011-12]Status: DisposedITAT Chennai19 Jan 2026AY 2011-12

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.:3342 To 3344/Chny/2018 "नधा%रण वष% / Assessment Years: 2011-12 To 2013-14 Shri. D. R. Balakrishna Raja, Acit, 9/16, Venkatesan Street, Vs. Central Circle -3(3), T.Nagar, Chennai. Chennai – 600 017. [Pan:Agwpd-2354-E] (()यथ'/Respondent) (अपीलाथ'/Appellant) आयकर अपील सं./Ita Nos.:91 To 94/Chny/2019 "नधा%रण वष% / Assessment Years: 2011-12 To 2014-15 Dcit, Shri D. R. Balakrishna Raja, Central Circle -2(4), Vs. 9/16, Venkatesan Street, Chennai. T.Nagar, Chennai – 600 017. [Pan:Agwpd-2354-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) Assessee By : Shri. K.G.Raghunath, Advocate Department By : Shri. A R V Sreenivasan, Cit. सुनवाई क5 तार"ख/Date Of Hearing : 27.10.2025 घोषणा क5 तार"ख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R Per Bench:

For Appellant: Shri. K.G.Raghunath, AdvocateFor Respondent: Shri. A R V Sreenivasan, CIT
Section 144Section 153ASection 56Section 68

denied on the ground that use of refrigerator by the managing trustee was violation of the provisions of section 13(2)(b) of the Act. 4.1 The Id. CIT(A) erred in directing the Assessing Officer to delete the addition made on account of rejection of agricultural income amounting

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 829/PUN/2025[2017-2018]Status: DisposedITAT Pune08 Oct 2025AY 2017-2018

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

For Appellant: Shri V.L. JainFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(2)(b)Section 13(3)Section 143(2)Section 3

disallowed and income may not be assessed as an AOP if violation of the provisions of section 13(1)(c)(ii) and section 13(2)(b) of the Act exists in AY 2017-18 under consideration. The assessee filed its reply to the said show cause notice and contended that

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. SHRI MUKUND BHAVAN TRUST, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 827/PUN/2025[2018-2019]Status: DisposedITAT Pune08 Oct 2025AY 2018-2019

Bench: Shri Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.829 & 827/Pun/2025 धििाारण वर्ा / Assessment Years : 2017-18 & 2018-19 Dy. Commissioner Of Shri Mukund Bhavan Trust, Income Tax (Exemptions), 1105, Ravivar Peth, Pune-411002 Cirlce – Pune Vs. Pan : Aaats5170R अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assesseeby : Shri V.L. Jain Department By : Shri Amol Khairnar Date Of Hearing : 24-07-2025 Date Of 08-10-2025 Pronouncement :

For Appellant: Shri V.L. JainFor Respondent: Shri Amol Khairnar
Section 11Section 12ASection 13Section 13(1)Section 13(1)(c)Section 13(2)(b)Section 13(3)Section 143(2)Section 3

disallowed and income may not be assessed as an AOP if violation of the provisions of section 13(1)(c)(ii) and section 13(2)(b) of the Act exists in AY 2017-18 under consideration. The assessee filed its reply to the said show cause notice and contended that

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH, PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2170/PUN/2024[2014-15]Status: DisposedITAT Pune11 Aug 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

held that where funds of the assessee trust were utilized for purchase of car in name of its trustee, there was violation of section 13(2)(b) r.w.s. 13(3). However, denial of exemption u/s 11 should be limited only to amount which was diverted in violation of section 13

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE, PUNE vs. SHREE CHANAKYA EDUCATION SOCIETY, AUNDH ,PUNE

In the result, both the appeals filed by the Revenue and the Cross Objection filed by the assessee are dismissed

ITA 2155/PUN/2024[2014-2015]Status: DisposedITAT Pune11 Aug 2025AY 2014-2015

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2014-15

For Appellant: S/Shri Neelesh Khandelwal &For Respondent: Shri Ramnath P Murkunde
Section 12ASection 143(1)Section 147Section 271(1)(c)

held that where funds of the assessee trust were utilized for purchase of car in name of its trustee, there was violation of section 13(2)(b) r.w.s. 13(3). However, denial of exemption u/s 11 should be limited only to amount which was diverted in violation of section 13

CENTRE FOR THE STUDY OF SOCIAL CHANGE ,BANDRA MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(2), MUMBAI

In the result, the appeal filed by the assessee stands partly allowed

ITA 2703/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 11Section 142(1)Section 143(2)Section 41Section 56

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT

ITO EXEMPTION 2 4 MUMBAI, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

In the result, the appeal by the Revenue is partly allowed

ITA 5494/MUM/2024[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

For Appellant: S/Shri Ronal Doshi a/w Deep ChouhanFor Respondent: Shri Ashish Heliwal, CIT-DR
Section 11Section 12ASection 13(1)Section 13(2)(a)Section 13(2)(b)Section 13(3)Section 142(1)Section 143(2)Section 145Section 24

fact where the funds of the trust were diverted and used for the benefit of excluded person are covered within the provision of section 13(2)(b) and 13(2)(g)? 3. Whether, on the facts and in the circumstances of the case and in law, the Ld. CITIA ... ABET, the AO concluded that such an interest-free loan to ABET is covered with the provisions of section 13(2)(a), section 13(2)(b) and section 13(2)(g) of the Act, as ABET is a person specified in section 13(3) of the Act. On the contrary

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DCIT-CIRCLE-EXEMPTION, JAIPUR

In the result the appeal of the revenue in ITA no

ITA 296/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Dec 2024AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri Anup Singh, Addl. CIT-DR
Section 11Section 13(1)(c)Section 13(3)

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR Mk0 ,l- lhrky{eh]U;kf

INCOME TAX OFFICER , BIBIKULAM MADURAI vs. D N PUBLIC CHARITABLE TRUST, ARASARADI MADURAI TAMIL NADU

In the result, Cross Objections filed by the assessee are partly

ITA 1304/CHNY/2023[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Arjun Raj, AdvocateFor Respondent: Dr. Samuel Pitta, JCIT
Section 1Section 13(1)(c)Section 13(3)(e)Section 147

benefit of the company without Charging adequate rent or compensation from the company and therefore, he invoked section 13(1)(c) read with section 13(2)(b) and levied tax at maximum marginal rate. 5.4 The assessee contended before the assessing officer that even though the Siemens CT Scanner

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