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“section 11 exemption”

Charitable TrustsSection 11Section 1170 judgments

The decision most relied on for section 11 exemption is CIT v. Institute of Banking Personnel Selection (264 ITR 110), cited in 398 judgments on BharatTax.

Leading authorities on section 11 exemption

CIT v. Institute of Banking Personnel Selection
264 ITR 110 · 2003 · High Court
398
citing judgments

Depreciation is allowable on assets for which the cost has been fully allowed as an application of income under Section 11 in previous years, when computing the income of a charitable trust. Charitable trusts are also entitled to carry forward their deficit.

ACIT v. Ahmedabad Urban Development Authority
143 Taxmann.com 278 · 2022 · Supreme Court
390
citing judgments

If activities for the advancement of general public utility are carried on as a business, income from such activities is not exempt under Section 11, even if the profits are utilized for the main charitable object. The argument that profits from general public utility activities can be ploughed back to charity to maintain exemption is not a good law.

Redington (India) Ltd. v. Addl. CIT
77 Taxmann.com 257 · 2017 · High Court
370
citing judgments

No disallowance under Section 14A can be made in the absence of actual exempt income, as Section 14A relates to the earning of actual income, not notional or anticipated income, thereby declining to apply the CBDT Circular dated 11th May 2014 in such cases.

Sole Trustee, Loka Shikshana Trust v. CIT
101 ITR 234 · 1975 · Supreme Court
323
citing judgments

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

CIT v. Gujarat Oil & Allied Industries
201 ITR 325 · 1993 · High Court
195
citing judgments

The requirement to file an audit report along with the income tax return, as specified in provisions like Section 80J(6A) or 80-IA(7), is directory and not mandatory. Substantial compliance is achieved if the audit report is submitted at any time before the assessment is framed or completed, and benefits should not be denied merely due to a delay in furnishing it.

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.

PCIT v. Wipro Ltd.
140 Taxmann.com 223 · 2022 · Supreme Court
192
citing judgments

Exemption provisions under Chapter III, such as Section 10B(8), must be interpreted strictly, and any claim for such exemptions must be made in the return of income. The principles governing Chapter III (incomes not forming part of total income) differ from those for Chapter VIA (deductions in computing total income).

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.

Judgments citing section 11 exemption

Sant Shri Asaramji Ashram Trust, Delhi vs. ITO Ward Exemp.-2(1), Delhi

Appeal is allowed

ITA 2270/DEL/2025[2021-22]Status: DisposedITAT Delhi03 Jun 2025AY 2021-22

Bench: Shri Satbeer Singh Godaraassessment Year: 2021-22 Vs. Income Tax Officer, Sant Shri Asaramji Ashram Trust, Ward- Exemption 2(1), C/O- Rakesh Khiwani & Co, Delhi Ca, E-8, Kirti Nagar, New Delhi Pan :Aaats1560M (Appellant) (Respondent) Assessee By None Department By Sh. Akhilesh Kumar Yadav, Sr. Dr

Section 11Section 11(1)Section 139(1)Section 143(1)

appeal.” 3. A perusal of the assessee’s above extracted pleadings indicates that both the learned lower authorities have refused to its section 11 exemption claim for the sole reason of belated filing of tax audit report Form 10B, on or before the due date of filing of section

Lord Krishna Uchya Shiksha Prasar Samiti, Datia vs. ACIT, Datia

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

ITA 128/AGR/2022[2015-16]Status: DisposedITAT Agra29 May 2025AY 2015-16

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

length. Case file perused. 3. It emerges during the course of hearing that both the lower authorities have rejected the assessee's section 11 exemption claimed for the A.Y. 2017-18 in the precise reason that the Id.CIT(Exemption) granted Section 12AA registration on 30.09.2020 which could not be extended

Lord Krishn A Uchya Shiksha Prasar Samiti, Datia vs. ACIT, Datia

In the result, both appeals of the assessee are allowed for statistical purposes

ITA 122/AGR/2022[2016-17]Status: DisposedITAT Agra29 May 2025AY 2016-17

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal[Through Video Conferencing]

Section 10Section 10(23)(C)Section 11Section 12ASection 142Section 147Section 148Section 250

length. Case file perused. 3. It emerges during the course of hearing that both the lower authorities have rejected the assessee’s section 11 exemption claimed for the A.Y. 2017-18 herein for the precise reason that the ld.CIT(Exemption) granted Section 12AA registration on 30.09.2020 which could

Daulat Ram Khan Charitable Trust, Delhi vs. ITO, Ward Exemption-1(3), New Delhi

Appeal is allowed

ITA 5963/DEL/2024[2022-23]Status: DisposedITAT Delhi29 May 2025AY 2022-23

Bench: Sh. Satbeer Singh Godaraita No. 5963/Del/2024 : Asstt. Year : 2022-23 Daulat Ram Khan Charitable Trust Vs Income Tax Officer, A-87, Okhla Industrial Area, Phase- Exemption Ward-1(3), Ii, Tehkhand, South East Delhi, New Delhi-110001 Okhla Industrial Esate, New Delhi-110020 (Appellant) (Respondent) Pan No. Aaatd5991M Assessee By: None Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 29.05.2025 Date Of Pronouncement: 29.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Manoj Kumar, Sr. DR
Section 11Section 143(1)

perusal of the instant assessee’s appeal file indicates at the outset that both the learned lower authorities have denied it section 11 exemption for the precise reason that it had failed to file/upload the prescribed Form 10B tax audit report on or before the “due” date of filing such

Haldiram Charitable Society, Delhi vs. Income Tax Officer, Exemption 1(2), Delhi

Appeal is allowed

ITA 2459/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi26 May 2025

Bench: Shri Satbeer Singh Godara

Section 11Section 11(1)Section 143(3)

Assessing Officer in his order dated 24.09.2022 since representing a mere corpus donation than application of income, for the purpose of claiming section 11 exemption. 4. Both the parties vehemently reiterate their respective stands. The Revenue draws strong support from the CIT(A)/NFAC’s detailed discussion holding the assessee

Delhi Brotherhood Society, Court Lane, Delhi vs. ITO, Exmp 1(3), Delhi

Appeal is allowed in above terms

ITA 3382/DEL/2024[2017-2018]Status: DisposedITAT Delhi16 May 2025AY 2017-2018

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2017-18 Vs. Appellate Tribunal, Delhi Brotherhood Society, 7, Court Lane, Income Tax Office, Delhi New Delhi Pan:Aaatd0880H (Appellant) (Respondent) Assessee By None Department By Sh. Rajesh Kumar Dhanesta, Sr. Dr

Section 11Section 139(1)Section 143(1)

parte. 3. Mr. Dhanesta vehemently argues during the course of hearing that both the learned lower authorities have rightly rejected the assessee’s section 11 exemption claim thereby making addition of Rs. 2,74,70,165/- for want of timely compliance of uploading of Form 10B tax audit report ... come the basic relevant facts. A perusal of the case file indicates that the assessee had filed its return on 03.11.2017 claiming section 11 exemption and thereafter; its form 10B tax audit report was belatedly uploaded on 23rd November, 2018 i.e. much before the CPC’s processing in its case

Sri Guru Singh Sabha, Nainital vs. ITO (Exemption), Dehradun

ITA 209/DDN/2024[2021-22]Status: DisposedITAT Dehradun23 Apr 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 139(1)Section 143(1)Section 154

hearing with the able assistance coming from both the parties that learned lower authorities have held the assessee as not entitled for claiming section 11 exemption for having not filed its prescribed tax audit report in Form 10B on or before the due date of filing section 139(1) return ... This leaves the assessee aggrieved. 3. Both the learned representatives reiterate their respective stands against and in support of the correctness of impugned section 11 exemption disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation from claiming section 11 exemption

Sri Guru Singh Sabha, Nainital vs. ITO(Exem), Dehradun

ITA 208/DDN/2024[2020-21]Status: DisposedITAT Dehradun23 Apr 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

Section 11Section 139(1)Section 143(1)Section 154

hearing with the able assistance coming from both the parties that learned lower authorities have held the assessee as not entitled for claiming section 11 exemption for having not filed its prescribed tax audit report in Form 10B on or before the due date of filing section 139(1) return ... This leaves the assessee aggrieved. 3. Both the learned representatives reiterate their respective stands against and in support of the correctness of impugned section 11 exemption disallowance. The Revenue’s case, more particularly, is that the assessee is barred by the principle of stricter interpretation from claiming section 11 exemption

Insolvency Professinal Aagency of Institute of Cost Accountants of India, Delhi vs. ITO, Ward Exemption, Delhi

Appeal is allowed

ITA 4605/DEL/2024[2019-20]Status: DisposedITAT Delhi22 Apr 2025AY 2019-20

Bench: Sh. Satbeer Singh Godaraita No. 4605/Del/2024 : Asstt. Year : 2019-20 Insolvency Professional Agency Of Vs Income Tax Officer, Institute Of Cost Accountants Of Ward Exemption, India, 4Th Floor, 3Rd Institutional E-2 Block, Civic Centre, Area, Lodhi Road, New Delhi-110003 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeci3186J Assessee By: Sh. Ruchesh Sinha, Adv. Revenue By : Sh. Sanjay Kumar, Sr. Dr Date Of Hearing: 22.04.2025 Date Of Pronouncement: 22.04.2025 Order

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 11Section 139(1)Section 154

perusal of the instant case file at the outset reveals that both the learned lower authorities have rejected the assessee’s section 11 exemption claim on the ground that it had not uploaded the corresponding relevant Form 9A, on or before the “due” date of filing section 139(1) return ... issue in assessee’s favour and against the department that such a compliance is directory than mandatory provision for the purpose of claiming section 11 exemption. The assessee instant sole substantive ground is accepted in principle therefore subject to a rider that the learned Assessing Officer shall re-compute

Servants of the People Society, New Delhi vs. DCIT (Exemption) Circle 2(1), New Delhi

Appeals are allowed for statistical purposes in above terms

ITA 3182/DEL/2023[2016-17]Status: DisposedITAT Delhi01 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri M. Balaganeshassessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2017-18 With Assessment Year: 2018-19 Vs. Dcit (Exemption), Servants Of The People Society, Lajpat Bhawan, Circle-2, Lajpat Nagar-Iv, Delhi New Delhi Pan:Aaats1730M (Appellant) (Respondent) Assessee By Sh. Aseem Chawla, Sr. Adv. Ms. Pratishtha Chaudhary, Adv. Ms. Sejal Garg, Proxy Counsel Department By Ms. Jaya Chaudhary, Cit(Dr) Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 01.04.2025 Date Of Pronouncement 01.04.2025 Order Per Satbeer Singh Godara, Jm The Assessee Has Filed Its Instant Four Appeals I.E. Ita No. 3181, 3182, 919 & 3109/Del/2023 Against The Commissioner Of

Section 11Section 143(3)Section 2(15)

length. Case files perused. 3. Learned senior counsel very fairly submits at the outset that both the lower authorities herein have denied section 11 exemption benefit to the assessee/appellant in their respective identical findings that it’s case in fact is covered under section 2(15) 1st proviso since falling ... perusal of their lordships detailed discussion dated 31st January, 2023 indicates that the very issue of assessee’s entitlement to claim section 11 exemption stand restored back to the Assessing Officer in light of CIT Vs. Ahmedabad Urban Development Authority - [2022] 143 taxmann.com 278 (SC). Coupled with this learned senior

Social Educational and Welfare Association, Haldwani vs. ITO, Haldwani

Appeal is partly allowed for statistical purposes

ITA 184/DDN/2024[2021-22]Status: DisposedITAT Dehradun21 Mar 2025AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: Sh. Taran Deep Singh, AdvFor Respondent: Sh. Amar Pal Singh, Sr. DR
Section 11Section 12ASection 154Section 68

parties at length. Case file perused. 3. It emerges during the course of hearing that both the learned lower authorities have denied section 11 exemption to the assessee, in the course of assessment framed in it’s case dated 07.03.2023, and upheld in the CIT(A)/NFAC lower appellate discussion ... fact that once the assessee could not plead and prove it’s registration u/s 12AA in the new regime, the impugned denial of section 11 exemption deserves to be upheld in the instant case. 5. Faced with this situation, Mr. Singh firstly invited our attention to the assessee’s paper

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

No.1372 & 2006/Chny/2024 (AYs 20 2010-11 & 2011-12) The Gate of Hope Charitable Trust The Gate of Hope Charitable Trust ::20 :: mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions

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

No.1372 & 2006/Chny/2024 (AYs 20 2010-11 & 2011-12) The Gate of Hope Charitable Trust The Gate of Hope Charitable Trust ::20 :: mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions can be claimed by both Pub mind that, Section 11 exemptions

Agra Public Institutional Welfare Society, Agra vs. ITO Ward Exemption, Agra

Appeal is allowed

ITA 100/AGR/2024[2020-21]Status: DisposedITAT Agra17 Feb 2025AY 2020-21

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2020-21

Section 11Section 12ASection 139Section 143(1)Section 154

file perused. 3. Suffice to say, the sole substantive issue between the parties is regarding the correctness of learned lower authorities’ action denying section 11 exemption to the assessee on the ground of belated filing of Form-10B tax audit report beyond the “due” date of filing of return ... filing a valid Form-10B tax audit report within the prescribed time period of filing of the return, it is not entitled for section 11 exemption. We find in this backdrop that case law CIT vs. Xavier Kalavani Mandal (P.) Ltd. (2014) 41 taxmann.com 184 (Guj.) has already settled

Laxmi Foundation, Firozabad vs. ITO Exemption Agra (CPC), Agra

The appeal is dismissed

ITA 40/AGR/2024[2018-19]Status: DisposedITAT Agra13 Feb 2025AY 2018-19

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2018-19

Section 11Section 119(2)(b)Section 12Section 12A(1)(b)Section 139(1)Section 143(1)

length. Case file perused. 3. It transpires at the outset that both the learned lower authorities have disallowed the assessee’s claim of section 11 exemption; in the course of section 143(1) processing dated 20.03.2020 as upheld in the impugned lower appellate discussion reading as follows : “5. Decision: After

Ehsaas, Gwalior vs. CIT (Appeals), NFAC (Delhi)

Appeal is allowed

ITA 5/AGR/2023[2015-16]Status: DisposedITAT Agra12 Feb 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwal

For Respondent: Sh. Shailender Shrivastava, Sr. DR
Section 11Section 139(1)Section 143(1)Section 154

length. Case file perused. - 3. It emerges during the course of hearing that both the lower authorities have rejected the assessee's section 11 exemption claim on account of it's failure in filing/uploading the prescribed tax audit report in Form 10B on or before the "due" date of filing ... indeed incumbent for the assessee to file it's above tax audit report within the prescribed time so as to treated as eligible section 11 exemption. - 4. We have given our thoughtful consideration to the assessee's and Revenue's respective stands against and in support of the impugned disallowance

Lord Krishna Uchya Shiksha Prasar Samiti, Datia vs. ITO, Datia

Appeal is allowed

ITA 129/AGR/2022[2017-18]Status: DisposedITAT Agra10 Feb 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwallord Krishna Uchya Vs. Cit(A)/Nfac, Shiksha Prasar Samiti, Delhi House Of Ram Kishoare Rawat, Holipura, Datia, M.P.-475661 "ायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaal3677K Appellant .. Respondent

For Appellant: Sh. Ashok Vijayawargiya, CAFor Respondent: Sh. Shalendra Shrivastava, Sr. DR
Section 11Section 12ASection 147

length. Case file perused. 3. It emerges during the course of hearing that both the lower authorities have rejected the assessee’s section 11 exemption claimed for the A.Y. 2017-18 herein for the precise reason that the ld. CIT(Exemption) granted Section 12AA registration on 30.09.2020 which could

M/S. Alternative India for Development, Chennai vs. ITO, Exemption Ward-4, Chennai

In the result, the appeal of the assessee is allowed

ITA 2114/CHNY/2024[2016-17]Status: DisposedITAT Chennai22 Jan 2025AY 2016-17

Bench: Shri Ss Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./Ita No. 2114/Chny/2024 निर्ाारण वर्ा /Assessment Years: 2016-17 M/S.Alternative India For Development The Income Tax Officer, No.1, Vgn Nagar, Iyyappanthangal, Exemption Ward(4), Kattupakkam Post, Chennai. Chennai-600 056. [Pan: Aaata4184H] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri D.Anand & Mr.P.Hari, Advocates. प्रत्यर्थी की ओर से /Revenue By : Ms.E.Pavuna Sundari, Addl.Cit सुिवाई की तारीख/Date Of Hearing : 07.01.2025 घोर्णा की तारीख /Date Of Pronouncement : 22.01.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri D.Anand & Mr.P.Hari, AdvocatesFor Respondent: Ms.E.Pavuna Sundari, Addl.CIT
Section 11Section 11(2)Section 250

substantive issue between the parties herein appears to be that of correctness of learned lower authorities’ action in disallowing the assessee section 11 exemption claim on the ground that it had belatedly filed its form 10B audit report dated 22.09.2022 than the due date of filing return ... Revenue’s case is that this tax audit report compliance is a mandatory provision for an assessee who claims section 11 exemption. 4. We note in this factual backdrop that the instant issue is no more res- integra in light of ACIT v. Xavier Kelvani Mandal Pvt. Ltd. (Gujarat), wherein

Sandeep Mohanraj Singhi, Ahmedabad vs. ACIT, Circle4(2), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 769/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 11Section 12ASection 143(3)Section 147Section 68

during the previous year, used or applied directly or indirectly for the benefits of any such person, in relation to such income, section 11 exemption would not apply.” 23. The Hon’ble Gujarat High Court held in that case that Section 13(1)(c) of the Act does not prohibit

Indian Fellowship of Former Scouts and Guides, Mahatma Gandhi Marg vs. Assistant Director of Income Tax, CPC, Ward Exemption

Appeal is allowed for statistical purposes in above terms

ITA 4632/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godaraassessment Year: 2016-17 Indian Fellowship Of Former Vs. Assistant Director Of Income Scouts & Guides, Tax, Cpc, Ward- 16 Mahatma Gandhi Marg, Exemption, Post Bag No.7003 Ip Estate, Delhi New Delhi Pan :Aaati0204L (Appellant) (Respondent) Assessee By Sh. Prakul Khurana, Adv. & Sh. Mukesh Soni, Adv. Department By Sh. Sanjay Kumar, Sr. Dr Date Of Hearing 06.01.2025 Date Of Pronouncement 06.01.2025 Order

Section 11Section 12ASection 143(1)Section 154Section 193(1)

rectification application after the CPC’s above processing, which was rejected on the ground that CPC had rightly disallowed the assessee’s section 11 exemption claim on account of belated filing of its tax audit report in Form 10B, followed by Covid-19 pandemic period which has already been directed ... report 2 | P a g e within the “due” date of filing section 193(1) return; and, therefore, it is not entitled for section 11 exemption as disallowed in the CPC’s processing herein. 6. It is in this factual backdrop and in the light of assessee’s explanation