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“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
97
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
83
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
82
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
69
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
57
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)

Rama Shanker Pareek, Jaipur vs. Income Tax Officer, Ward No. 7(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 253/JPR/2025[2010-11]Status: DisposedITAT Jaipur24 Jun 2025AY 2010-11
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT
Section 142(1)Section 147Section 148Section 234ASection 250Section 69CSection 80C

taxed separately at Maximum Marginal Rate in terms of proviso to Section 164(2)—Total amount was treated as income by invoking Section 13(1)(b) read with Section 11(5)—Amount said to have received as donation was added back to income of assessee under Section

Dawat E Islami Anantnag, Anantnag vs. CIT(Exemption) Chandigarh, Chandigarh

In the result the appeal of the assessee is allowed for statistical purpose

ITA 252/ASR/2024[NA]Status: DisposedITAT Amritsar19 Jun 2025

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

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

filed in form 10AB, on 27th September, 2023, alleged to be in violation of the provisions of section 13(1)(b) of the Act 61. 2. The grounds of appeal taken by the assessee in Form 36 are as follows: I.T.A. No. 252/Asr/2024 2 Assessment Year: N/A “1 ... whole , cutting across all religious barriers . 7. As such the Ld. CIT ( E ) concluded that the same is hit by the provisions of section 13(1)(b) of the Act 61, and is not eligible for registration u/s 12A of the Act. The assessee is now in appeal before

Leuva Patidar Samaj Seva Trust Ode, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 1082/AHD/2024[NA]Status: DisposedITAT Ahmedabad06 Jun 2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokarasstt.Year : - Na Leuva Patidar Samaj Seva Trust Ode Cit(Exemption) C/O. Divyan Shah & Co., Cas. Vs. Vejalpur 201, 2Nd Floor, Devashish Complex Ahmedabad. Nr.Regenta Central Atarim Hotel Off Cg Road Ahmedabad. Pan : Aabtl 8344 D (Applicant) (Responent) Assessee By : Shri Divyang Shah, Ar : Shri Durga Dutt, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 04/06/2025 घोषणा क" तारीख /Date Of Pronouncement: 06/06/2025 आदेश/O R D E R आदेश आदेश आदेश

For Appellant: Shri Divyang Shah, AR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

concluded that the trust was created for the benefit of a particular religious community or caste—viz., “Leuva Patidar Samaj”—and therefore invoked section 13(1)(b) to reject the application. The CIT(E) also cancelled the provisional registration, stating that the trust was not created for the general public ... Exemption) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust [(2016) 74 taxmann.com 199 (Guj.)], to submit that the provisions of section 13(1)(b) of the Act are not applicable at the stage of granting registration under section 12AB, and that such issues may only be examined during assessment when

The Northern India Zonal, Assembly of the Mar Thoma Church, New Delhi vs. Income Tax Officer, National Faceless Assessment Centre, New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 3000/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

appreciate that the AO has passed the order in blatant ignorance and disregard of the statutory provisions; the AO misapplied the provision of section 13(1)(b) which cannot be invoked even if the assessee is engaged in religious activity as section 13(1)(b) applies only to charitable activities ... income to the extent of Rs. 1.49 crore towards capital expenditure which is bad in law in the light of non applicability of section 13(1)(b) and validity of 12AA registration merely on the basis of allegation. The CIT Appeal further erred on facts

The Northern India Zonal, Assembly of the Mar Thoma Church, New Delhi vs. Income Tax Officer, National Faceless Assessment Centre, Delhi, New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2999/DEL/2023[2013-14]Status: DisposedITAT Delhi29 May 2025AY 2013-14

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

appreciate that the AO has passed the order in blatant ignorance and disregard of the statutory provisions; the AO misapplied the provision of section 13(1)(b) which cannot be invoked even if the assessee is engaged in religious activity as section 13(1)(b) applies only to charitable activities ... income to the extent of Rs. 1.49 crore towards capital expenditure which is bad in law in the light of non applicability of section 13(1)(b) and validity of 12AA registration merely on the basis of allegation. The CIT Appeal further erred on facts

The Northern India Zonal, Assembly of the Mar Thoma Church, New Delhi vs. Income Tax Officer (Exemptions.) Ward 2(3), New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2998/DEL/2023[2012-13]Status: DisposedITAT Delhi29 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

appreciate that the AO has passed the order in blatant ignorance and disregard of the statutory provisions; the AO misapplied the provision of section 13(1)(b) which cannot be invoked even if the assessee is engaged in religious activity as section 13(1)(b) applies only to charitable activities ... income to the extent of Rs. 1.49 crore towards capital expenditure which is bad in law in the light of non applicability of section 13(1)(b) and validity of 12AA registration merely on the basis of allegation. The CIT Appeal further erred on facts

The Northern India Zonal, Assembly of the Mar Thoma Church, New Delhi vs. Income Tax Officer (Exemptions.) Ward 2(3), New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2997/DEL/2023[2011-12]Status: DisposedITAT Delhi29 May 2025AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

appreciate that the AO has passed the order in blatant ignorance and disregard of the statutory provisions; the AO misapplied the provision of section 13(1)(b) which cannot be invoked even if the assessee is engaged in religious activity as section 13(1)(b) applies only to charitable activities ... income to the extent of Rs. 1.49 crore towards capital expenditure which is bad in law in the light of non applicability of section 13(1)(b) and validity of 12AA registration merely on the basis of allegation. The CIT Appeal further erred on facts

The Northern India Zonal Assembly of the Mar Thoma Church, New Delhi vs. Income Tax Officer (Exmp.), New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2996/DEL/2023[2010-11]Status: DisposedITAT Delhi29 May 2025AY 2010-11

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

appreciate that the AO has passed the order in blatant ignorance and disregard of the statutory provisions; the AO misapplied the provision of section 13(1)(b) which cannot be invoked even if the assessee is engaged in religious activity as section 13(1)(b) applies only to charitable activities ... income to the extent of Rs. 1.49 crore towards capital expenditure which is bad in law in the light of non applicability of section 13(1)(b) and validity of 12AA registration merely on the basis of allegation. The CIT Appeal further erred on facts

Centre for the Study of Social Change, Bandra Mumbai vs. Income Tax Officer Exemption Ward 1(2), Mumbai

In the result, the appeal filed by the assessee stands partly allowed

ITA 2703/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17

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

Section 11Section 142(1)Section 143(2)Section 41Section 56

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT

Akhil Bharatvarshiya Papeek Ashram Trust, Ajmer vs. CIT Exemption, Jaipur

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

ITA 1185/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 May 2025AY 2024-25

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Nikhilesh Kataria, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

Porwal Yuvak Sangh, Kota vs. CIT Exemption ITA No.708/JPR/2024 dt.20-12- 2024, a copy of which is enclosed herewith. Without prejudice to above Section 13(1)(b) cannot be made basis at the time of registration: In the instant case, the ld. CIT quoted provisions of section 13(1)(b ... specific community as has been discussed above still without prejudice to the same it is submitted that the provisions of section 13(1)(b) will come into picture only when determining issue of allowing exemption u/s 11 r/w 12 of the Act and not at the time of registration. Even

Akhil Bharatvarshiya Papeek Ashram Trust, Ajmer vs. CIT Exemption, Jaipur

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

ITA 1184/JPR/2024[2024-25]Status: DisposedITAT Jaipur26 May 2025AY 2024-25
For Appellant: Sh. Nikhilesh Kataria, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 12ASection 80G

Porwal Yuvak Sangh, Kota vs. CIT Exemption ITA No.708/JPR/2024 dt.20-12- 2024, a copy of which is enclosed herewith. Without prejudice to above Section 13(1)(b) cannot be made basis at the time of registration: In the instant case, the Id. CIT quoted provisions of section 13(1)(b ... still without prejudice to the same it is submitted that the 10 ITA No. 1184 & 1185/JP/2024 Akhil Bharatvarshiya Papeek Ashram Trust provisions of section 13(1)(b) will come into picture only when determining issue of allowing exemption u/s 11 r/w 12 of the Act and not at the time

21 Gam Charotar Kadva Patidar Samaj, Anand vs. The Dy.CIT, Circle-2(Exemption), Ahmedabad

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

ITA 1008/AHD/2023[NA]Status: DisposedITAT Ahmedabad26 May 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin S Shah, A.RFor Respondent: Shri Ashesh R Rewar, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)Section 13(1)(b)

observation, a show-cause notice was issued to the applicant trust highlighting the issue and requesting clarification as to why the provisions of section 13(1)(b) of the Act should not be invoked and why registration under section 12A(1)(ac)(iii) should not be denied. In the said ... trust did not submit any response to the show-cause notice. Given the absence of a reply, CIT(Exemptions) proceeded to examine whether section 13(1)(b) applied in this case. CIT(Exemptions) 21 Gam Charotar Kadva Patidar Samaj (Trust) vs. DCIT(E) Asst.Year –N.A. - 3– noted that

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

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

ITA 159/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

section 12AA Commissioner rejected said application holding that trust was for benefit of Leuva Patel Community and, therefore, it would be covered under section 13(1)(b) - Tribunal, however, allowed assessee's application - Whether question as to whether trust is created or established for benefit of any particular religious community ... provided under Explanation 2 to section 13 and, thus it could not be denied registration under section 12AA by invoking restriction imposed under section 13(1)(b) - Held, yes [Para 5] [In favour of assessee] Hon'ble Income Tax Appellate Tribunal, Pune Bench in the case of Ashoka Education Foundation

Icon Foundation, Jaipur vs. CIT Exemption, Jaipur

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

ITA 158/JPR/2025[2025-26]Status: DisposedITAT Jaipur13 May 2025AY 2025-26
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

section 12AA Commissioner rejected said application holding that trust was for benefit of Leuva Patel Community and, therefore, it would be covered under section 13(1)(b) - Tribunal, however, allowed assessee's application - Whether question as to whether trust is created or established for benefit of any particular religious community ... provided under Explanation 2 to section 13 and, thus it could not be denied registration under section 12AA by invoking restriction imposed under section 13(1)(b) - Held, yes [Para 5] [In favour of assessee] Hon'ble Income Tax Appellate Tribunal, Pune Bench in the case of Ashoka Education Foundation

Shri Visnagar Vanik Samaj Vadodara, Vadodara vs. The CIT(Exemption), Ahmedabad

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

ITA 2130/AHD/2024[NA]Status: DisposedITAT Ahmedabad07 May 2025

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year N.A.

For Appellant: Ms. Neeta Ladha, A.RFor Respondent: Shri Alpesh Parmar, CIT-D.R
Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(b)

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before Dr. BRR Kumar, Vice President And Ms. Suchitra Kamble, Judicial Member

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

taxed separately at Maximum Marginal Rate in terms of proviso to Section 164(2)— Total amount was treated as income by invoking Section 13(1)(b) read with Section 11(5)—Amount said to have received as donation was added back to income of assessee under Section

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

taxed separately at Maximum Marginal Rate in terms of proviso to Section 164(2)— Total amount was treated as income by invoking Section 13(1)(b) read with Section 11(5)—Amount said to have received as donation was added back to income of assessee under Section

Shri Mukund Bhavan Trust, Pune vs. CIT(E), Pune

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

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

violation of clause (e) of section 12AB(4) is concerned, he drew the attention of the Bench to provisions of section 13(1)(b) which reads as under: “13(1)… (b) in the case of a trust for charitable purposes or a charitable institution created or established after the commencement ... trust came into being in the year 1930 and was granted approval on 25.08.1975 and again on 24.09.2021. We find the provisions of section 13(1)(b) of the Act read as under: “13(1)… (b) in the case of a trust for charitable purposes or a charitable institution created

Shyam Gupta, Delhi vs. ITO, Ward- 35(2), New Delhi

In the result, the appeal for the assessment year 2010-11 stand allowed for statistical purposes in the aforesaid manner

ITA 2997/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Apr 2025AY 2013-14

Bench: Shri Shamim Yahya & Shri Sudhir Kumar

For Appellant: Sh. R.K. Sharma, AdvFor Respondent: Sh. Dheeraj Kumar Jain, Sr. DR
Section 13(1)(b)Section 143(3)Section 147

appreciate that the AO has passed the order in blatant ignorance and disregard of the statutory provisions; the AO misapplied the provision of section 13(1)(b) which cannot be invoked even if the assessee is engaged in religious activity as section 13(1)(b) applies only to charitable activities ... income to the extent of Rs. 1.49 crore towards capital expenditure which is bad in law in the light of non applicability of section 13(1)(b) and validity of 12AA registration merely on the basis of allegation. The CIT Appeal further erred on facts

Shriya Devi Mata Mandir Prajapat Samaj Seva Sansthan, Rajsamand vs. CIT(Exemption), Jaipur

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

ITA 349/JODH/2024[2024-25]Status: DisposedITAT Jodhpur21 Apr 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

Section 12ASection 2Section 80GSection 80G(5)

Prajapat Samaj who happens to be creator of trust and beneficiaries is society at large. Furthermore, it has been a settled law that section 13(1)(b) is relevant at the stage of assessment and not during registration process. However, whether the activities of the appellant society are charitable