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“Section 11(5)(x)”

Section References (mined)Section 11Section 11(5)(x)11 judgments

The decision most relied on for Section 11(5)(x) is Bombay in Bajaj Auto Finance Ltd. v. CIT (93 Taxmann.com 63), cited in 53 judgments on BharatTax.

Leading authorities on Section 11(5)(x)

Bombay in Bajaj Auto Finance Ltd. v. CIT
93 Taxmann.com 63 · 2018 · High Court
53
citing judgments

The Assessing Officer cannot make a prima facie adjustment to the total income under Section 143(1)(a) if the adjustment involves a debatable issue.

Judgments citing Section 11(5)(x)

Scholars Education Trust of India, Jaipur vs. CIT Exemption, Jaipur

In the result, appeal of the assessee is allowed

ITA 1225/JPR/2025[2013-14]Status: DisposedITAT Jaipur12 Nov 2025AY 2013-14
For Appellant: Shri Mahesh Kumar, C.AFor Respondent: Shri Rajesh Ojha, CIT
Section 10Section 10(23)(vi)Section 11(5)Section 13(1)Section 13(3)Section 153(5)Section 2(41)

prescribed modes of investment of funds in compliance with the 3rd proviso of section 10(23C)(vi) read with section 11(5)(x) of the Act and the subject investment in purchase of a flat at Safdarjung Enclave, New Delhi is thus in compliance with the said provisions. We have ... towards its charitable and educational purposes and hence cannot be doubted to be as a valid mode of investment as per Section 11(5)(x) of the Act. 56. Per Contra, the Ld. CIT DR submitted that the Ld. CIT(E) was justified in observing that Society is purchasing luxurious

Dy. Commissioner of Income Tax- Central-Circle-2 (1), Nagpur vs. Jaymahakali Shikshan Sanstha, Wardha

In the result, Revenue’s appeal for A

ITA 337/NAG/2023[2019-20]Status: DisposedITAT Nagpur03 Apr 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

purchase of property. The assessee also submitted agreement to sale before authorities below. The said investment in immovable property is allowable as per section 11(5)(x) of the Act. Even otherwise also, if the view of the Assessing Officer is considered that the trust has given loan

Dy. Commissioner of Income Tax- Central-Circle-2(1), Nagpur vs. Jaymahakali Shikshan Sanstha, Wardha

In the result, Revenue’s appeal for A

ITA 336/NAG/2023[2018-19]Status: DisposedITAT Nagpur03 Apr 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

purchase of property. The assessee also submitted agreement to sale before authorities below. The said investment in immovable property is allowable as per section 11(5)(x) of the Act. Even otherwise also, if the view of the Assessing Officer is considered that the trust has given loan

Dy. Commissioner of Income Tax- Central-Circle-2(1), Nagpur vs. Jaymahakali Shikshan Sanstha, Wardha

In the result, Revenue’s appeal for A

ITA 335/NAG/2023[2017-18]Status: DisposedITAT Nagpur03 Apr 2025AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mahavir AtalFor Respondent: Shri Sandipkumar Salunke
Section 11Section 12ASection 13(1)(c)Section 13(3)Section 132Section 133ASection 143(3)Section 164(2)Section 69A

purchase of property. The assessee also submitted agreement to sale before authorities below. The said investment in immovable property is allowable as per section 11(5)(x) of the Act. Even otherwise also, if the view of the Assessing Officer is considered that the trust has given loan

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 306/HYD/2022[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 305/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 304/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Feb 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 303/HYD/2022[2015-16]Status: DisposedITAT Hyderabad24 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 302/HYD/2022[2014-15]Status: DisposedITAT Hyderabad24 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 301/HYD/2022[2013-14]Status: DisposedITAT Hyderabad24 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further

Assistant Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Ravi Rishi Educational Society, Hyderabad

In the result, the appeal of the revenue in ITA

ITA 300/HYD/2022[2012-13]Status: DisposedITAT Hyderabad24 Feb 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

u/s.11 of the Act, which are to the following effect : C.O. Nos.19 to 24/Hyd/2022 15.1 We have also gone through the provisions of section 11(5)(x) of the Act, where the statute has allowed the investment in immovable property as one of the specified mode of investment. Further