Section 13(1)(d) — 190 judgments | BharatTax

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR

Section 12ASection 143Section 143(3)

case of any violation under Section 13. The amended Section 12AB(4) does not consider a violation of Section 13(1)(c) and Section 13(1)(d) as specified violations. Consequently, the registration cannot be cancelled on the ground that the assessee has violated Section 13(1)(c) or Section

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)

dated\n6-7-1984 wherein they had stated that the legal precedents that were\nrendered in the context of violation of provisions of section 13(1)(d) of the\nAct shall apply mutatis mutandis to violation of provisions of section 13(1)(c\n) of the Act also. This ... very clear with regard to grant of exemption under section\n11 of the Act in the event of violation of provisions of section 13(1)(d) of the\nAct, wherein only such part of the violation would be denied exemption\nunder section 11 of the Act and not the complete

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 2289/MUM/2025[2015-16]Status: DisposedITAT Mumbai10 Feb 2026AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

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

DCIT CENTRAL CIRCLE 7 (1) , MUMBAI vs. DR D Y PATIL EDUCATIONAL ACADEMY, MUMBAI

In the result, both the appeals filed by the revenue are dismissed

ITA 2251/MUM/2025[2017-18]Status: DisposedITAT Mumbai10 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Girish Agrawal

Section 12ASection 132Section 132(4)Section 153Section 250

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

RAMKRISHNA BAJAJ CHARITABLE TRUST,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 26(1), MUMBAI, MUMBAI

ITA 6544/MUM/2025[2013-14]Status: DisposedITAT Mumbai24 Dec 2025AY 2013-14

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Ms. Vasanti Patel, Adv. & MrFor Respondent: Assessee by

Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(d)Section 143(3)Section 164(2)Section 35ASection 80

donations paid/granted. 2.3. It is submitted that the considering the non-compliance with the provisions of Section 11(5) read with Section 13(1)(d) of the Act, the Appellant did not claim the benefits of Section 11&12 of the Act. Accordingly, the Appellant is fully justified

INCOME TAX OFFICER, EXEMPTIONS WARD-3, BENGALURU vs. SARAKKI EDUCATIONAL SOCIETY, BENGALURU

ITA 1992/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R

Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

ITA Nos.1973, 1974, 1991 & 1992/Bang/2024 M/s. Sarakki Educational Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE

INCOME TAX OFFICER, EXEMPTIONS, WARD-3, BENGALURU vs. SARAKKI EDUCATION SOCIETY, BENGALURU

ITA 1991/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R

Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

ITA Nos.1973, 1974, 1991 & 1992/Bang/2024 M/s. Sarakki Educational Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE

M/S. SARAKKI EDUCATIONAL SOCIETY,BANGALORE vs. INCOME TAX OFFICER, WARD-3(EXEMTIONS), BANGALORE

ITA 1974/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R

Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

ITA Nos.1973, 1974, 1991 & 1992/Bang/2024 M/s. Sarakki Educational Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE

M/S. SARAKKI EDUCATIONAL SOCIETY ,BANGALORE vs. INCOME TAX OFFICER, WARD -3 (EXEMPTIONS), BANGALORE

ITA 1973/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R

Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

ITA Nos.1973, 1974, 1991 & 1992/Bang/2024 M/s. Sarakki Educational Society, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE

SHETH CHIMANLAL GOVINDDAS MEMORIAL TRUST,PUNE vs. CIT(EXEMPTION), PUNE, PUNE

In the result, appeal of the assessee is dismissed

ITA 1224/PUN/2025[2020-21]Status: DisposedITAT Pune16 Dec 2025AY 2020-21

Section 11Section 12ASection 131Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

dated\n10.02.2014 has held as under :\n“11. With regard to second and third substantial questions of law are\nconcerned, reading of Section 13(1)(d) ofthe Act makes it clear that it is\nonly the income from such investment or deposit which has been made\ninviolation of Section ... that is liable to be taxed and that\nviolation under Section 13(1)(d) doesnot tantamount to denial of\nexemption under Section 11 on the total income of the assessee.\nReading of the proviso to Section 142 is very clear that the legislature\nhas clearly contemplated that in a case