← All Phrases

“application of income for charitable purposes”

Charitable TrustsSection 11Section 1197 judgments

The decision most relied on for application of income for charitable purposes is CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (211 ITR 293), cited in 204 judgments on BharatTax.

Leading authorities on application of income for charitable purposes

CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal
211 ITR 293 · 1995 · High Court
204
citing judgments

A charitable trust can carry forward its excess expenditure from previous years and adjust it against the income of subsequent years, which qualifies as an application of income under Section 11. Additionally, voluntary contributions received for a specific purpose are treated as corpus funds and are not taxable.

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.

Lissie Medical Institutions v. CIT
348 ITR 344 · 2012 · High Court
164
citing judgments

The Kerala High Court held that charitable institutions claiming exemption under Section 11 are not entitled to claim depreciation on assets used for charitable purposes, taking a view contrary to most other High Courts.

CIT v. Maharana of Mewar Charitable Foundation
164 ITR 439 · 1987 · High Court
153
citing judgments

For charitable trusts, the set-off of excess expenditure from prior years against the income of a subsequent year is considered an application of income for charitable purposes. Similarly, the repayment of loans borrowed for legitimate charitable activities is also treated as an application of income.

ACIT v. Surat City Gymkhana
300 ITR 214 · 2008 · Supreme Court
125
citing judgments

Once an institution receives registration under Section 12AA, the Assessing Officer must compute its income as per Section 11, focusing only on the application of income and not re-examining the charitable nature of its activities. The Supreme Court also clarified the meaning and scope of 'general public utility' under Section 2(15).

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.

CIT v. Andhra Pradesh State Road Transport Corporation
159 ITR 1 · 1986 · Supreme Court
102
citing judgments

An organization qualifies as charitable under Section 2(15) only if its income and property are solely applied for its charitable objects and, upon dissolution, its residual assets are restricted for utilization exclusively for charitable purposes, not for distribution to members or as general state revenue.

Judgments citing application of income for charitable purposes

Rohilkhand Educational Charitable Trust, Bareilly vs. DCIT, Central Circle, Bareilly

ITA 182/LKW/2024[2018-19]Status: DisposedITAT Lucknow22 Sept 2025AY 2018-19

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

same to purchase fixed assets, for the purposes of earning further profits. The ld. AR submitted, that capital expenditure also allowed as application of income for charitable purposes during the year under consideration. It was pointed out that in the remand report, the ld. AO had pointed out, that

Rohilkhand Educational Charitable Trust, Bareilly vs. DCIT, Central Circle, Bareilly

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11Section 11(1)Section 11(2)Section 12ASection 13(3)Section 143(3)Section 250Section 80GSection 80G(5)

same to purchase fixed assets, for the purposes of earning further profits. The ld. AR submitted, that capital expenditure also allowed as application of income for charitable purposes during the year under consideration. It was pointed out that in the remand report, the ld. AO had pointed out, that

The Bombay Society of the Franciscan Clarist Sisters of the Most Blessed Sacrament, Mumbai vs. ITO Exem Ward 2(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2501/MUM/2025[2023-24]Status: DisposedITAT Mumbai22 Sept 2025AY 2023-24

Bench: Shri Pawan Singh & Smt. Renu Jauhriआयकर अपील सुं./Ita No.2501/Mum/2025 (धििाारण वर्ा / Assessment Year: 2023-2024) The Bombay Society Of V/S. Income Tax Officer, The Franciscan Clarist बिाम Ward 2(4), Mumbai Sisters Of The Most 6Th Floor, Mtnl Tel. Ex. Blessed Sacrament Building, Cumballa Hills, St. Anthony’S Home For The Pedder Road, Mumbai Aged, 51, Chapel Road, 400026 Bandra (West), Mumbai 400050 स्थायी लेखा सुं./जीआइआर सुं./Pan/Gir No: Aaatt0738Q Appellant/अपीलाथी .. Respondent/प्रधिवादी धििााररिी की ओर से /Assessee By: Shri Prashant Ghumare, Adv. राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat, Sr. Dr (Virtually Present) स िवाई की िारीख / Date Of Hearing 03.09.2025 घोर्णा की िारीख/Date Of Pronouncement 22.09.2025 आदेश / O R D E R Per Renu Jauhri [A.M.] :- This Appeal Is Filed By The Assessee Against The Order Of The Addl/Jcit (A)-2 Delhi, [Cit(A)] Dated 28.02.2025 Passed U/S. 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “Act”] For Assessment Year 2023-2024. 2. The Assessee Has Raised The Following Grounds In This Appeal.

For Appellant: Shri Prashant Ghumare, AdvFor Respondent: Shri Bhagirath Ramawat, Sr. DR
Section 11Section 11(2)Section 115BSection 12ASection 143Section 143(1)Section 143(1)(a)Section 250

attention to the fact that the assessee had spent a sum of Rs. 1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed

Aditya Birla Education Trust, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

Mumbai - Trib). The headnotes of the above decision reads as under: “The requirement under section 11 is for application of income for charitable purposes in India and its does 12 Aditya Birla Education Trust not restrict the application of income within the territory of India. The charitable purpose for which ... Indians [2024] 166 taxmann.com 126 (Mumbai - Trib.) held that Disbursal of loan scholarships to students in India for study overseas was application of income for charitable purposes in India, and, thus, would qualify for exemption under section 11. b. Proposition 2: Incurring expenditure outside India is 'no bar' for denying

Chaitanya Bhrathi, Vizianagaram vs. Commissioner of Income Tax (Exemptions), Hyderabad

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

ITA 179/VIZ/2025[NA]Status: DisposedITAT Visakhapatnam28 Aug 2025

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.179/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2025-26) Vs. Chaitanya Bharathi Commissioner Of Income Tax Exemptions Ward Plot No. 02, Naidu Residency Hyderabad C.B. Colony, Cantonment Vizianagaram – 535003 Andhra Pradesh [Pan:Aaatc4803D] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C.Subrahmanyam, Ca : Shri Badicala Yadagiri, Cit(Dr) राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 14.08.2025 घोर्णध की तधरीख/Date Of Pronouncement : 28.08.2025

Section 12ASection 12A(1)(ac)

certificate issued. 3. That the appellant has at all times complied with the substantive conditions of section 12A of the Act, including application of income for charitable purposes and maintenance of proper books of account; the default, if any, was merely procedural and not intentional. 4. That no prejudice

Roman Catholic Church of St. Paul, Mumbai vs. ITO Exem.Ward 2(2), Mumbai

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

ITA 3396/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Aug 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2023-24 Roman Catholic Church Of St. Income Tax Officer (Exem.), Paul Ward 2(2) St Paul Church, Vs. Dr. Ambedkar Road, Dadar, Mumbai - 400014 (Pan : Aaatr2742L) (Appellant) (Respondent)

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Annavaram Kosuri, CIT DR
Section 10Section 11Section 11(2)Section 11(2)(a)Section 115BSection 12ASection 143Section 143(1)Section 143(3)

attention to the fact that the assessee had spent a sum of Rs. 1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed

Sri S L Dugar Charitable Trust, Kolkata vs. ITO, Ward 1(3), Exempt, Kolkata

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

ITA 1006/KOL/2025[2021-2022]Status: DisposedITAT Kolkata25 Aug 2025AY 2021-2022

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 11Section 11(1)Section 11(1)(d)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250

these forms within the extended due and delete the additions made as the assessee is entitled to exemption on account of application of income for charitable purposes. Hence, the grounds of appeal raised by the assessee are allowed. 7. In the result, the appeal filed by the assessee is allowed

Council of Architecture, New Delhi vs. ITO (Exemption), Ward-1(3), New Delhi

In the result, the appeal of the assessee for Assessment Year 2012-

ITA 955/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Aug 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 11Section 12ASection 143(3)

income and expenditure Balance 91,42,842 7. This balance of 91,42,842/- was treated as shortfall of application of income for charitable purposes and assessed to tax. The assessee preferred an appeal before the ld CIT(A) and could not succeed. It was submitted that the receipt ... acceptable. The ld AO is hereby directed to ignore the said sum of ₹1,56,45,000/- while computing the application of income for charitable purposes and while computing the exemption u/s 11 of the Act. The ld AO is hereby directed to compute accordingly and grounds raised

Council of Architecture, New Delhi vs. ITO (Exemption), Ward-1(3), New Delhi

In the result, the appeal of the assessee for Assessment Year 2012-

ITA 952/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Aug 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Sushil Kumar, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 11Section 12ASection 143(3)

income and expenditure Balance 91,42,842 7. This balance of 91,42,842/- was treated as shortfall of application of income for charitable purposes and assessed to tax. The assessee preferred an appeal before the ld CIT(A) and could not succeed. It was submitted that the receipt ... acceptable. The ld AO is hereby directed to ignore the said sum of ₹1,56,45,000/- while computing the application of income for charitable purposes and while computing the exemption u/s 11 of the Act. The ld AO is hereby directed to compute accordingly and grounds raised

Shree Aath Paragana Gurjar Prajapati Samaj Trust, Ahmedabad vs. CIT(Exemption), Ahmedabad, Vejalpur

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

ITA 2025/AHD/2024[N.A.]Status: DisposedITAT Ahmedabad12 Aug 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Shree Aath Paragana Gurjar Prajapati The Cit(Exemption) Samaj Trust Vs. Vejalpur Prajapati Bhavan Chatrala Ahmedabad. Sola Railway Over Bridge Naittar Chede, Sola Ghatlodia. Pan : Abfts 9086 E (Applicant) (Responent) : Assessee By Shri Prakash D. Shah & Shri Saiyam Shah, Ar : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 30/07/2025 घोषणा क" तारीख /Date Of Pronouncement: 12/08/2025

Section 12ASection 12A(1)(ac)

bank account from the said period. Further, the assessee has furnished audited financial statements for the years ended 31.03.2023 and 31.03.2024, evidencing application of income for charitable purposes. These facts were brought to the notice of the CIT(Exemption) but were not independently verified nor discussed in the impugned order

Jana Seva Samruddi Education and Rural Development Society R, Bangalore vs. Income Tax Officer, Ward-7(2)(5), Bangalore

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

ITA 312/BANG/2025[2021-22]Status: DisposedITAT Bangalore29 Jul 2025AY 2021-22

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2021-22 Jana Seva Samruddi Education & Rural Vs. Ito, Development Society, Ward – 7(2)(5), No.26/34, 50 Feet Road, T G Layout, Bangalore. Kathriguppes.O Bangalore South, Bangalore – 560 085. Pan : Aabtj 7431 M Appellant Respondent Assessee By : Shri. G. Shiva Kumar, Ca Revenue By : Shri.Ganesh R. Ghale, Advocate, Standing Counsel For Revenue. Date Of Hearing : 16.07.2025 Date Of Pronouncement : 29.07.2025

For Appellant: Shri. G. Shiva Kumar, CAFor Respondent: Shri.Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 12A

having registration under section 12AA of the Act vide No.CIT(Exemptions) Bangalore 12AA/2018-19/A/10403 dated 18.09.2018. The assessee filed return of income claiming application of income for charitable purposes for the objects of the Trust as claimed by the assessee and the CPC while processing the return Page

Koshambh Charitable Trust, Vadodara vs. The ITO, Ward-Exemption, Vadodara

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

ITA 741/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad28 Jul 2025AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, ARFor Respondent: Smt. Malarkodi R., Sr. DR
Section 11Section 11(1)(a)Section 12A

held that since such donations were not authorized by the trust deed itself and, therefore, could not be considered as an application of income, for charitable purposes under Section 11 of the Act. 4. In appeal, the Commissioner (Appeals) agreed with this view, noting that the legal provisions under Section ... Delhi)] has held that a donation made by a registered charitable trust to another registered charitable trust constitutes application of income for charitable purposes. The Hon’ble Court clarified that the restriction introduced by way of Explanation to Section 11(2) applies only to accumulated income governed by Section

Akhil Bharatvarshiya Ch Ksh Mahasabha, Kolkata vs. Centralized Processing Centre (CPC), Bengaluru

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

ITA 380/KOL/2025[2022-23]Status: DisposedITAT Kolkata28 Jul 2025AY 2022-23

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 380/Kol/2025 Assessment Year: 2022-2023 Akhil Bharatvarshiya Ch Ksh Mahasabha,..Appellant C/O. Agarwal Vishwanath & Associates, 133/1/1A, S.N. Banerjee Road, Pushkal Bhawan, 3Rd Floor, Kolkata-700013, West Bengal [Pan:Aaaaa8373R] -Vs.- Centralized Processing Centre (Cpc),……...Respondent Bengaluru, Income Tax Department, Post Box No. 1, Electronic City Post Office, Bengaluru-560100 Appearances By: Shri Deep Agrawal, A.R. & Shri Subhankar Ghosh, A.R., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 19, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 11Section 12Section 12ASection 143(1)

with all substantive requirements under the Act for claiming exemptions under Sections 11 and 12, including maintenance of proper books of account, application of income for charitable purposes, and filing of income tax returns within the prescribed time limits. For the assessment year 2022-23, the appellant filed its return

Shri Vasupujya Swami Maharaj Temple Trust, Pune vs. ITO (Exemption) Ward 1(2), Pune

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

ITA 1288/PUN/2025[2023-24]Status: DisposedITAT Pune22 Jul 2025AY 2023-24

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S. ShingteFor Respondent: Date of hearing
Section 11Section 11(2)Section 11(3)Section 12ASection 143(1)Section 143(1)(a)Section 250

assessee had spent a sum of Rs.1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed u/s. 143(3) of the Act. 11. The ld. DR while

Shri Ishwarlal Gulabchand Vardhamantap Ayambil Trust, Pune vs. ITO Ward 7(1), Pune

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

ITA 1287/PUN/2025[2023-24]Status: DisposedITAT Pune22 Jul 2025AY 2023-24

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S. ShingteFor Respondent: Date of hearing
Section 11Section 11(2)Section 11(3)Section 12ASection 143(1)Section 143(1)(a)Section 250

assessee had spent a sum of Rs.1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed u/s. 143(3) of the Act. 11. The ld. DR while

Shree Dadar Digamer Jain Mumuksho Mandal, Mumbai vs. CIT(Exemption) Ward 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2446/MUM/2025[2023-24]Status: DisposedITAT Mumbai15 Jul 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2023-24 Shri Dadar Digamber Jain The Cit (Exemption), Mumukshu Mandal, Ward-2(3), 271/293, 271/293, Vs. Mumbai. N.C. Kelkar Road, Opp: Shivaji Park, P.O. Dadar (West) Mumbai-400028. Pan : Aacts8044A (Appellant) (Respondent) For Assessee : Shri A.N. Shah For Revenue : Shri Annavaram Kosuri Date Of Hearing : 11-06-2025 Date Of Pronouncement : 15-07-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Ld.Addl/Jcit(A)-2, Delhi [„Ld.Cit(A)‟], Dated 05-03-2025, Pertaining To Assessment Year (Ay) 2023-24, Wherein The Assessee Has Taken The Following Grounds Of Appeal:

For Appellant: Shri A.N. ShahFor Respondent: Shri Annavaram Kosuri
Section 11(2)Section 11(3)Section 11(3)(c)Section 143(1)

attention to the fact that the assessee had spent a sum of Rs.1,67,47,400 and to this extent, the application of income for charitable purposes has been accepted by the AO in AY 2014-15 in the order of assessment dated 26.12.2016 passed

Rao Bahadur Dharmaparavartha Gubbi Thotadappas Charities, Bengaluru vs. ITO(Exemptions) Ward-2, Bangalore

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

ITA 285/BANG/2025[2018-19]Status: DisposedITAT Bangalore02 Jul 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2018-19

For Appellant: Dr. N Suresh, CAFor Respondent: Shri Subramanian S, JCIT(DR)
Section 11Section 11(2)Section 11(3)Section 11(3)(a)

provisions of law. As per the ld. AR, the impugned amount representing the reversal of interest income cannot be equated with the application of income for charitable purposes. However, the ld. AR for quantification purpose of the impugned amount . Page 6 of 8 on reversal of interest income requested

District Probation & After Care Association Satara, Satara vs. ITO, Exemption Ward1(1), Pune

In the result, appeal of the assessee is allowed

ITA 2607/PUN/2024[2020-21]Status: DisposedITAT Pune26 Jun 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar CIT-DR
Section 11Section 12ASection 139(4)Section 143(1)Section 143(1)(a)Section 250

Audit Report in Form 10B on 30.03.2021, in the return processed u/s.143(1)(a) of the Act on 30.11.2021 the benefit of application of income for charitable purposes at Rs.1,72,07,533/- was denied and added in the hands of assessee on the ground of non-submission of Audit

The Uttar Gujarat Muslim Education Society, Visnagar, Mehsana vs. Income Tax Officer, (Exempt), Palanpur

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

ITA 291/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2020-21

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Vipul Gohil, C.AFor Respondent: Ms. Bhavnasingh Gupta, Sr. DR
Section 11Section 11(1)Section 143(1)Section 154

claim for such expenditure is contrary to the previsions of the Income Tax Act, 1961, and established legal principles regarding the application of income for charitable purposes. 5. The Lrd, CIT(A) has erred in holding that no claim for deduction under Section 11(1) was made in the return

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune, Swargate vs. National Institute of Opthalmology, Pune

In the result both revenue’s appeal as well as assessee’s cross objection are dismissed

ITA 423/PUN/2025[2017-2018]Status: DisposedITAT Pune09 Jun 2025AY 2017-2018

Bench: Dr. Manish Borad & Ms Astha Chandraआयकर अपील सं. / Ita No.423/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-2018 Dy. Commissioner Of National Institute Of Income Tax (Exemption), Opthalmology, Pune Vs. 1187/30 Shivajinagar, Off Ghole Road, Near Phule Museum, Pune-411005 Pan-Aaatn2580Q

For Appellant: Shri Sharad A VazeFor Respondent: Shri Vishwas S. Munde
Section 10Section 11Section 12ASection 143(1)Section 154Section 250

Form 10BB, he is entitled to claim the exemption under Section 11 of the Income Tax Act, which governs the application of income for charitable purposes. As the appellant has met the statutory requirements and has provided the necessary documentation, the Assessing Officer (AO) is hereby directed to allow