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“Section 13(1)(a)”

Section References (mined)Section 13Section 13(1)(a)42 judgments

VYASA VIDYA MANDIRAM,COIMBATORE vs. CIT, EXEMPTIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

ITA 1287/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

trusts/endowments too will be entitled to the\nexemption provided by section 11 of the Act. A religious trust could\nbe 'public' or 'private'. Section 13(1)(a) bars exemption to any private\nreligious trust, which does not enure for the benefit of the public.\nSection 80G(5)(iii) makes

VYASA VIDYA MANDIRAM,COIMBATORE vs. CIT, EXEMPTIIONS,, CHENNAI

In the result, both the appeals of the assessee are allowed

ITA 1286/CHNY/2025[-]Status: DisposedITAT Chennai09 Mar 2026

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

trusts/endowments too will be entitled to the\nexemption provided by section 11 of the Act. A religious trust could\nbe 'public' or 'private'. Section 13(1)(a) bars exemption to any private\nreligious trust, which does not enure for the benefit of the public.\nSection 80G(5)(iii) makes

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1(4), BENGALURU, BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD), KOLAR

ITA 903/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Sept 2025AY 2020-21

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

M/S. SRI. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES(REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed

ITA 1561/BANG/2024[2019-20]Status: DisposedITAT Bangalore08 Sept 2025AY 2019-20

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES (REGD),KOLAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed

ITA 1559/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Sept 2025AY 2017-18

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

In the result, the appeal of the assessee is hereby partly allowed

ITA 1549/BANG/2024[2019-20]Status: DisposedITAT Bangalore08 Sept 2025AY 2019-20

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

DCIT, CENTRAL CIRCLE-1(4), BENGALURU, BENGALURU vs. DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

In the result, the appeal of the assessee is hereby partly allowed

ITA 1548/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Sept 2025AY 2018-19

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

DCIT, CENTRAL CIRCLE-1(4), BENGALURU vs. SRI DEVARAJ URS EDUCATIONAL TRUST FOR BACKWARD CLASSES, KOLAR

In the result, the appeal of the assessee is hereby partly allowed

ITA 1547/BANG/2024[2017-18]Status: DisposedITAT Bangalore08 Sept 2025AY 2017-18

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

M/S. SRI DEVARAJ URS EDUCATIONAL TRUST ,KOLAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BANGALORE

In the result, the appeal of the assessee is hereby partly allowed

ITA 1060/BANG/2024[2020-21]Status: DisposedITAT Bangalore08 Sept 2025AY 2020-21

For Appellant: Shri Sandeep, C.AFor Respondent: Shri Murali Mohan, CIT (DR)

Section 132Section 132(4)

running it activity for charitable\npurposes and further by diverting the capitation fee to the trustee has\nviolated the provisions of section 13(1)(a) and 13(1)(c)(ii) of the Act.\nThe AO further found that in consequence to earlier search proceeding\nand materials found therein, the registration ... material on record, the Id. CIT(A)\nupheld the AO's finding that the assessee Trust had received capitation\nfees in violation of section 13(1)(c) of the Act and the Karnataka\nEducation Institution (Prohibition of Capitation Fees) Act, 1984.\n21.1 The Id. CIT(A) further held that

SHREEJI EDUCATION AND CHARITABLE TRUST,JAM KANDORANA vs. ITO EXEMPTION WD 1, RAJKOT, RAJKOT

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

ITA 107/RJT/2025[2025-26]Status: DisposedITAT Rajkot21 Jul 2025AY 2025-26

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.107/Rjt/2025 ("नधा"रण वष" / Assessment Year: N.A.) Shreeji Education & Charitable Vs. Income Tax Officer (Exemption), Trust, Ta Jamkanodrana, At Ward-1, Rajkot, Race Course, Ring Jamkanodrana, Gujarat-360405 Road, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqts 3244 L (Appellant) (Respondent)

For Appellant: Shri Rajendra Singhal, ARFor Respondent: Shri Sanjay Punglia, CIT DR

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

trusts/endowments too will be entitled to the exemption provided by section 11 of the Act. A religious trust could be 'public' or 'private'. Section 13(1)(a) bars exemption to any private religious trust, which does not enure for the benefit of the public. Section 80G(5)(iii) makes

INFANT JESUS CHURCH,KOCHI vs. CIT(EXEMPTION), ERNAKULAM

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

ITA 898/COCH/2024[2023-24]Status: DisposedITAT Cochin09 Jun 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J

Section 11Section 12ASection 12A(1)Section 13(1)(a)

Ld.CIT(E) had rejected the said application because the trust is established for the private religious purpose and therefore violates the provision of section 13(1)(a) of the Act and also section 12AB(4)(c). 5. As against the said rejection order, the assessee is in appeal before this

CHRIST THE KING CHURCH,KOCHI vs. CIT(EXEMPTION), KOCHI

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

ITA 897/COCH/2024[2023-24]Status: DisposedITAT Cochin28 May 2025AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : Na

For Respondent: Shri Anil Kumar P J

Section 12ASection 13(1)(a)

said application because the trust is established for the private Page 3 of 5 religious purpose and therefore violates the provision of section 13(1)(a) of the Act and also section 12AB(4)(c). 4. As against the said rejection order, the assessee is in appeal before this Tribunal

KERALA MUSLIM JAMA-ATH COUNCIL,THIRUVANANTHAPURAM vs. CIT(EXEMPTIONS), KOCHI

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

ITA 1068/COCH/2024[2024-25]Status: DisposedITAT Cochin26 May 2025AY 2024-25

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadavkerala Muslim Jama-Ath The Commissioner Of Council, Tc 16/458-11, V. Income-Tax (Exemption) Sceond Floor, India Tower Kochi. Edapazhanji, Thycaud So Trivandrum – 695 014. Pan : Aajak3205D. (Appellant) (Respondent) Appellant By : Smt.Divya Ravindran, Advocate Respondent By : Sri.Sundarasan S, Cit-Dr Date Of Pronouncement : 26.05.2025 Date Of Hearing : 22.05.2025. O R D E R Per Prakash Chand Yadav, Jm : The Present Appeal Of The Assessee Is Arising From The Order Of The Learned Commissioner Of Income-Tax (Exemption) [“Cit(E)” For Short] Dated 25.09.2024, Having Din & Order No.Itba/Exm/F/Exm45/2024-25/1069099633(1).

For Appellant: Smt.Divya Ravindran, AdvocateFor Respondent: Sri.Sundarasan S, CIT-DR

Section 12ASection 13(1)(a)

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Inturi Rama Rao, Accountant Member & Shri Prakash Chand Yadav

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT

Section 12ASection 13(1)(a)

private trust established for the benefit of a particular caste / community. Therefore, he was of the opinion that prima facie the provisions of section 13(1)(a) and 13(1)(b) of the Act applies to the case of the assessee. 4. He, therefore, issued a show cause notice asking ... record that substantial amounts have expended for the above purposes. 5 4 In view of the above, it appears that the provisions of section 13(1)(a) and 13(1)(b) of the Income-tax Act, 1961 applies to your case. For ready reference, said provisions are reproduced hereunder “13

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 147Section 80G

aiding” of the work of a particular ” of the work of a particular religion, then it may fall under the mischief of Section 13(1)(a) which religion, then it may fall under the mischief of Section 13(1)(a) which religion, then it may fall under the mischief ... Section 13(1)(a) which provides that nothing contained in Section 11 shall operate to exempt provides that nothing contained in Section 11 shall operate to exempt provides that nothing contained in Section 11 shall operate to exempt “any part of income” from the property held under a Trust

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT

Section 11Section 12ASection 147Section 80G

aiding” of the work of a particular ” of the work of a particular religion, then it may fall under the mischief of Section 13(1)(a) which religion, then it may fall under the mischief of Section 13(1)(a) which religion, then it may fall under the mischief ... Section 13(1)(a) which provides that nothing contained in Section 11 shall operate to exempt provides that nothing contained in Section 11 shall operate to exempt provides that nothing contained in Section 11 shall operate to exempt “any part of income” from the property held under a Trust

SHRI S S JAIN SABHA,FATEHABAD vs. ACIT EXEMPTION, CHANDIGARH

In the result, appeal is allowed

ITA 442/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh28 Oct 2024AY 2017-18

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 442/Chd/2024 "नधा"रण वष" / Assessment Year : 2017-18 Shri S.S. Jain Sabha, Vs. The Acit बनाम S.S.Jain Sabha Samadhi, Exemption, Tohana Chandigarh Haryana 125120 "थायी लेखा सं./Pan No: Aacts1019B अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Shaantanu Jain, Advocate & Shri Gurjit Singh, Ca राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 25.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 28.10.2024

For Appellant: Shri Shaantanu Jain, Advocate and Shri Gurjit Singh, CAFor Respondent: Dr. Ranjit Kaur, Sr. DR

Section 11Section 12ASection 13Section 13(1)(a)Section 142(1)Section 143(1)Section 143(2)Section 143(3)

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH

ARYAGRAM VIRASAT FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 1103/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Oct 2024

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: Na Aryagram Virasat Foundation, Vs. Commissioner Of Income- P No. 300/23, Kanya Gurukul, Tax (Exemption), Nr. Sent Ann School, Nr. Hira Ahmedabad Jain Society, Ramnagar, Sabarmati, Ahmedabad-380005 Pan : Aaqca 9818 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Devan Kapadia, Ar Revenue By : Shri V. Nandakumar, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement: 25.10.2024

For Appellant: Shri Devan Kapadia, ARFor Respondent: Shri V. Nandakumar, CIT-DR

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

trusts/endowments too will be entitled to the exemption provided by section 11 of the Act. A religious trust could be 'public' or 'private'. Section 13(1)(a) bars exemption to any private religious trust, which does not enure for the benefit of the public. Section 80G(5) (iii) makes

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

ITA 261/JPR/2024[2017-18]Status: DisposedITAT Jaipur05 Aug 2024AY 2017-18

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 11Section 13(1)(c)Section 13(3)Section 164(2)

CIRCLE (EXEMPTION), JAIPUR assessee has made payment to specified persons covered u/s 13(3) of the Act and thus there is violation of section 13(1)(c) r.w.s 13(2)(g) of the Act and therefore, benefit of exemption u/s 11 is not allowable to the assessee ignoring that under ... proviso to section 164(2) only the part of income not exempt u/s 11 due to applicability of section 13(1)(c) can be charged to tax at MMR but exemption u/s 11 cannot be denied in toto. 2. The Ld. CIT(A), NFAC has erred on facts

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR

Section 10Section 12ASection 133ASection 80G(5)

inference is drawn on an alleged receipt of donation and consequently, the allegation is made that there is a violation of section 13(1)(d) of the Act. A hypothetical finding is given that because capitation fee is charged, it is not an income in terms of section ... therefore, there is a violation of section 13(1)(d) of the Act. The Tribunal held that such a reasoning cannot be accepted because if the donations are offered for income and if the department wants to disprove the nature of income on the basis of material, as has been

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