“Section 13(1)(b)”

Section References (mined)Section 13Section 13(1)(b)140 judgments

The decision most relied on for Section 13(1)(b) is CIT v. Siemens Aktiongesellschaft (310 ITR 320), cited in 259 judgments on BharatTax.

Leading authorities on Section 13(1)(b)

CIT v. Siemens Aktiongesellschaft

310 ITR 320 · 2009 · High Court

259

citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Verizon Communications Singapore Pte Ltd. v. ITO

361 ITR 575 · 2014 · High Court

156

citing judgments

Payments for the use of equipment or copyrighted articles constitute royalty income under section 9(1)(vi) of the Income-tax Act, necessitating TDS deduction under section 195 and attracting disallowance under section 40(a)(i) for non-compliance.

CIT v. K.G. Rukminiamma

331 ITR 211 · 2011 · High Court

104

citing judgments

For capital gains exemption under Sections 54 and 54F of the Income Tax Act (prior to the 2015 amendment), the expression "a residential house" includes multiple residential units and should not be construed in the singular, by applying Section 13 of the General Clauses Act.

CIT v. Havells India Ltd.

352 ITR 376 · 2013 · High Court

citing judgments

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

CIT v. Dawoodi Bohra Jamat

364 ITR 31 · 2014 · Supreme Court

citing judgments

A trust's objects, even if based on religious tenets, can qualify as charitable for tax exemptions if its benefits are not exclusively restricted to a particular religious community or caste.

CIT v. Ahmedabad Rana Caste Association

140 ITR 1 · 1983 · Supreme Court

citing judgments

An object beneficial to a section of the public, as distinguished from an individual or group of individuals, qualifies as an object of general public utility under Section 2(15) and hence a charitable purpose. This applies even if the benefits are restricted to a specific caste, community, or professional group.

DCIT v. Welspun Corporation Ltd.

77 Taxmann.com 165 · 2017 · ITAT

citing judgments

Subscription fees received by a non-resident for information access do not constitute 'royalty' for the use of copyright under the Income-tax Act, 1961. The case also elaborates on the scheme of taxability for non-residents under Section 5(2) of the Act, especially concerning income deemed to accrue or arise in India.

CIT v. Dawoodi Bohara Jamat

43 Taxmann.com 243 · 2014 · Supreme Court

citing judgments

Section 13(1)(b) of the Income-tax Act applies to composite trusts that engage in both religious and charitable activities, meaning such trusts may be excluded from exemption under Section 11.

Judgments citing Section 13(1)(b)

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)

students and ur students from Marwari community without restricting the benefit exclusively to such community and therefore, it does not constitute violation of section 13(1)(b) of the Act. e. The activities of developmental programs, workshops, seminars, webinars etc. are also an extension of the main activity of 'education ... presume and allege that the activities of the trust are restricted are to particular religious community. A plain reading of Section 13(1)(b) of the Act which reads as under: - “13. (1) Nothing contained in section 11 or section 12 shall operate so as to exclude from the total

Hatkeshwar Mahadev Trust, Mahisagar vs. The CIT(Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 300/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Sept 2025

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR

Section 12ASection 12A(1)(ac)Section 13(1)(b)

appellant are restricted to benefit of a particular religious community or caste i.e., “Lunawada Nagar caste” even when the provisions of section 13(1)(b) of the Act will be applicable to the appellant. 3. In law and on the facts and in the circumstances of the case of appellant

Shree Kutchi Jain Gurjar Mandal, Mumbai vs. CIT (Exemption)-, Mumbai

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

ITA 3551/MUM/2025[-]Status: DisposedITAT Mumbai20 Aug 2025

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.3551/Mum/2025 निर्धारण वर्ष / Assessment Year :2025-26 Shree Kutchi Jain Gurjar Mandal Flat No.3, Plot No.08, Aakash Bldg. Mumbai, Rajawadi, Mumbai-400 077 Pan : Aapts7890H ........अपीलार्थी / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption), Mumbai ......प्रत्यर्थी / Respondent Assessee By : Shri K Gopal A/W. Ms. Neha Paranjpe Revenue By : Shri Ritesh Mishra, Cit-Dr सुनवाई की तारीख / Date Of Hearing :14.08.2025 घोषणा की तारीख / Date Of Pronouncement : 20.08.2025 2 Shree Kutchi Jain Gurjar Mandal Vs. Cit(Exemption)

For Appellant: Shri K Gopal a/wFor Respondent: Shri Ritesh Mishra, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 44A

deed/MOA, the trust is involved in activities which is favoring a particular religious community "Kutchi Gurjar Jain Community". This is in violation of Section 13(1)(b) of the Income tax Act ('the Act' hereafter) and is also defined as violation as per clause (d) of explanation to Section 12AB

Shri Sajisavai Moxdham Seva Trust, Savarkundla, Dist. Amreli vs. The CIT(Exemption), Ahmedabad

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

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR

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

benefit of particular religious community or caste only but it is to be established for the benefit of general public at large. Further, section 13(1)(b) as the trust object is limited to benefiting specified religious community or caste can only be invoked at the time of association

Shri Sajisavai Moxdham Seva Trust, Savarkundla, Dist. Amreli vs. The CIT(Exemption), Ahmedabad

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

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR

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

Dasha Shrimali Kandoi Gnati, Rajkot vs. Commissioner of Income Tax (Exemption), Ahmedabad

The appeal of the assessee is allowed, for statistical purpose

ITA 96/RJT/2025[NA]Status: DisposedITAT Rajkot18 Aug 2025

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

For Appellant: Shri Kamal Bhambhani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR

Section 12ASection 12A(1)Section 12A(1)(ac)Section 13Section 2(15)

commencement of the Act are as per Annexure 8 and all the details are also in filed Form 10AB. Therefore, the provision of section 13(1)(b) of the Income Tax Act, 1961 is not applicable to our trust even though the trust created or established for the benefit ... assessee Trust. registered since 1962entry no. 1141/61 dt. 13.02.62. prior to the coming into force of Income-tax Act, 1961. The provisions of section 13(1)(b) are therefore not applicable to the assessee-trust. Documentary evidence with regard to incorporation of the assessee-trust on 13

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)

Gujarat such as Ahmedabad, Gandhinagar, and Surendranagar. The assessee was required to explain how such restriction did not violate the bar contained in section 13(1)(b) of the Act and why its application should not be rejected. In reply dated 21.03.2024, the assessee submitted that while the area ... Leuva Patel Seva Samaj Trust [(2014) 221 Taxman 75 (Guj)], to support the contention that the question of applicability of section 13(1)(b) was to be examined only at the stage of assessment and not at the time of grant of registration under section 12AB. 3.4 The CIT(Exemption

Shri Dasalad Gyati Samast Kalol, Panchmahal vs. The CIT(Exemption), Ahmedabad

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

ITA 915/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R Senthil Kumar

For Appellant: Shri SN Divatia with Shri Samir Vora, ARsFor Respondent: Shri Sher Singh CIT. DR

Section 12ASection 12A(1)(ac)Section 2(15)

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI T.R SENTHIL KUMAR, JUDICIAL

Shree Sanand Jamaliya Patidar Panch, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is dismissed

ITA 1884/AHD/2024[NA]Status: DisposedITAT Ahmedabad31 Jul 2025

Bench: DR. BRR KUMAR (Vice President), Shri T.R. SENTHIL KUMAR (Judicial Member)

Section 12A

Jain" caste which is a specific violation under clauses [c] and (d) to Explanation to Section 12AB(4) of the Act. 7.2. Further section 13[1][b] of the Act exclude the benefit of section 11 and 12 to a charitable institution created or established after commencement ... Supreme Court in the case of CIT vs Dawoodi Bohara Jamat reported in 43 taxmann.com 243, held that the provision of section 13(1)(b) of the Act is applicable even to a composite trust/ institution having both religious and charitable objects, by observing as follows: "… 45. From the phraseology

Bombay South Kanara Brahmins Association, Mumbai vs. CIT (Exemption)_, Mumbai

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

ITA 2515/MUM/2025[-]Status: DisposedITAT Mumbai28 Jul 2025

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: [-]

For Appellant: Shri Haridas Bhatt, Ld. A.RFor Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr. A.R

Section 13(1)(b)Section 80GSection 80G(5)

clause 3A or other such clauses (viz. 3(b), 3(d) and 3(f) which are in violation of the provision of section 13(1)(b) of the Act.” 3. The Assessee before us has filed a duly sworn affidavit for making necessary amendments in the trust deed to ensure

Shri Vidhyasagar Sant Nivas Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 243/SRT/2025[2025-26]Status: DisposedITAT Surat24 Jul 2025AY 2025-26

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

Trust created before 01-04-2021 can be denied registration under section 12AB of the Act and by invoking the provisions of Section 13(1)(b) of the Act? This issue is no more res integra since the Jurisdictional High Court Judgment in the case of CIT(E) vs. Jamiatul ... Supreme Court in Dawoodi Bohara Jamaat (supra) and has wrongly noted that the Hon'ble Supreme Court has held that Section 13(1)(b) would apply only at the time of grant of exemption u/s 11 and not at the time of grant of registration

Shri Vidhyasagar Sant Nivas Trust, Surat vs. CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 242/SRT/2025[2024-25]Status: DisposedITAT Surat24 Jul 2025AY 2024-25

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Bijayananda Pruseth (Accountant Member)

Section 12ASection 13(1)Section 2(15)Section 80G(5)

Shri Kadva Patidar Samaj Ishvariya Mahadev, Ishwariya, Dist. Amreli vs. The CIT(Exemption), Ahmedabad

Appeals of the assessees are treated as allowed

ITA 852/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini. & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 846/Rjt/2024 (िनधा"रण वष" / Assessment Year: (N.A.) (Hybrid Hearing) Shri Leuva Patel Samaj Nani Kunkavav The Cit (Exemption), Ahmedabad Room No.609, 6Th Floor, Aayakar Nani Kunkavav, Moti Kunkavav Vs. Dist. Amreli-365450 Bhawan (Vejalpur) 100 Foot Road, Pan No.: Aavts 8719 H Anandnagar-Prahaladnagar Road, Ahmedabad-380 015 (Appellant) (Respondent)

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

said that the trust is 'created or established' for the benefit of any particular religious community or caste. Further, the provisions of section 13(1)(b) of the Act, as to trust's objects being limited to benefitting a specific religious community or caste, can be invoked/attracted only

Shri Leuva Patel Samaj Nani Kunkavav, Amreli vs. The CIT(Exemption), Ahmedabad

Appeals of the assessees are treated as allowed

ITA 846/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT (DR)

Section 12(1)(ac)Section 12ASection 12A(1)(ac)

Satyay Mataji Mandir Mangroliya Parivar Trust- Pithvajal, Amreli vs. The CIT(Exemption), Ahmedabad

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

ITA 845/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.844 & 845/Rjt/2024 "नधा"रणवष"/ Assessment Year: N.A. Shree Satyay Mataji Mandir The Cit(Exemption), बनाम Mangroliya Parivar Trust-Pithvajal Ahmedabad Jisignpara Street No.2, Amreli, Vs. Gujarat-365601 Pan : Abits4939F (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr

For Appellant: Shri D. M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR

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

trust is 'created or established for the benefit of any particular religious community or caste. The ld. Counsel further, stated that provisions of Section 13(1)(b), as to trust's objects being limited to benefitting a specific religious community or caste, can be invoked/attracted only at the time

Shree Satyay Mataji Mandir Mangroliya Parivar Trust Pithvajal, Amreli vs. The CIT(Exemption), Ahmedabad

ITA 844/RJT/2024[2024-25]Status: DisposedITAT Rajkot21 Jul 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं/.Ita No.844 & 845/Rjt/2024 निर्धारणवर्ष/Assessment Year: N.A. Shree Satyay Mataji Mandir Mangroliya Parivar Trust-Pithvajal Jisignpara Street No.2, Amreli, Gujarat-365601 Pan : Abits4939F (अपीलार्थी/Appellant) The Cit(Exemption), Ahmedabad Vs. (प्रत्यर्थी/Respondent) निर्धारिती की ओर से/Assessee By : Shri D. M. Rindani, Ld.Ar राजस्व की ओर से/Revenue By : Shri Sanjay Punglia, Cit-Dr सुनवाई की तारीख /Date Of Hearing : 08/07/2025 घोषणा की तारीख/Date Of Pronouncement : 21/07/2025 Order Per, Dr. Arjun Lal Saini: Captioned Two Appeals Filed By The Same Assessee, Against The Separate Orders Passed By The Ld. Commissioner Of Income-Tax(Exemption), Ahmedabad [In Short 'Ld.Cit(E)' Wherein The Ld.Cit(E) Has Rejected The Assessee'S Application In Form 10Ab U/S. 12(1)(Ac)(Vi) Of The Income-Tax Act, 1961(Hereinafter Referred To As 'The Act') & The Ld. Cit(E) Also Rejected The Assessee'S Application In Form 10Ab, U/S. 80G(5)(Iv)(B) Of The Act Dated 30.08.2024. Shree Satyay Mataji Mandir Mangroliya Parivar Trust

For Appellant: Shri D. M. Rindani, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR

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

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

Gaud Brahman Sabha, Mumbai vs. CIT (Exemption), Mumbai

In the result the appeal filed by the assessee is allowed

ITA 3256/MUM/2025[2024-25]Status: DisposedITAT Mumbai18 Jul 2025AY 2024-25

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 12ASection 80GSection 80G(5)(iii)Section 80G(5)(iv)

that the trust is involved in activities which is favouring a particular religious community "Kudaleshkar Gaud Brahman Community" which is in violation of section 13(1)(b) of the Income tax Act ('the Act' hereafter) and is also defined as violation as per clause (d) of explanation to section 12AB ... application in Form 10AB should not be rejected on the grounds of application filed beyond permissible time limit and violation of section 13(1)(b) and other information like proof of activities and expenses on the objects of the trust was called for. In response, the applicant vide letter dated

Shri Visha Oswal Mahajan Kharoi, Bhachau - Kutchh - Gujarat., Bhachau-Kutch-Gujarat vs. The CIT (Exemption), Ahmedabad

ITA 325/RJT/2023[2022-23]Status: DisposedITAT Rajkot09 Jul 2025AY 2022-23

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.325/Rjt/2023 "नधा"रणवष" / Assessment Year: (2022-23) (Hybrid Hearing) Shri Visha Oswal Mahajan Kharoi, Vs. Cit(Exemption), Room No: 609, 6Th Floor, Aaykar Bhachau – Kutch 370140 Bhuvan, (Vejalpur), 100 Feet Road, Anandnagar Prahladnagar Road, Ahmedabad 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapts3740J (Appellant) (Respondent) Appellant By : Shri Darshak Thakkar, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. Dr Date Of Hearing : 02 / 06 /2025 Date Of Pronouncement : 09 / 07 /2025

For Appellant: Shri Darshak Thakkar, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR

Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(b)

Learned CIT(Exemption) has erred in law as well as on fact in denying claim of the appellant that the provisions of section 13(1)(b) of the income-Tax 1961 are not applicable to the appellant trust. Since the trust was created before 1.4.1962. Hence the impugned order ... benefit of all persons irrespective of caste or religion. That Our Trust is created on 13/02/1962(i.e. before 01/04/1961) and hence provision of section 13(1)(b) is not applicable to our Trust." However, vide his letter dated 07/07/2023, the applicant has pointed out following activities of the Trust being

Dawoodi Bohra Jamat Committee Anjuman E Ezzi, Takhatpur, Bilaspur vs. CIT(Exemption), Bhopal

ITA 130/RPR/2025[2025-26]Status: DisposedITAT Raipur25 Jun 2025AY 2025-26

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 130/Rpr/2025 (िनधा"रण वष" Assessment Year: 2025-26)

For Appellant: None (Adjournment Application)For Respondent: Shri S. L. Anuragi, CIT-DR

Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

that the appellant trust is for benefit of particular religious community. And that the activities and the sole objects of the Trust attracts section 13{1)(b). For the kind information the Dawoodi Bohra Jamaat Committee Anjuman e Ezzi is a Religious Trust and section 13(1)(b) is applicable ... channel the benefits to any community if not the Dawoodi Bohra Community and thus would not fall under the provisions of section 13(1)(b) of the Act. lt serves Public at large and not a specific religious community (Ahmedabad Rana caste). Therefore, the order passed

Annapurna Charitable Trust, Banaskantha vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 2214/AHD/2024[NA]Status: DisposedITAT Ahmedabad25 Jun 2025

Bench: Us Raising The Following Grounds Of Appeal:

Section 12ASection 800(5)Section 80G(5)Section 80G(58)

Trust created before 01-04-2021 can be denied registration under section 12AB of the Act and by invoking the provisions of Section 13(1)(b) of the Act? This issue is no more res- integra since the Jurisdictional High Court Judgment in the case of CIT(E) vs. Jamiatul ... Supreme Court in Dawoodi Bohara Jamaat (supra) and has wrongly noted that the Hon'ble Supreme Court has held that Section 13(1)(b) would apply only at the time of grant of exemption u/s 11 and not at the time of grant of registration