“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)

Tejas C. Joshi, Ahmedabad vs. The Income Tax Officer, Ward-5(3)(3), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 712/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad20 Dec 2024AY 2011-12

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 143(3)Section 148Section 64

Assessing Officer proceeded to pass a reassessment order making additions on account of said amount to income of assessee by invoking section 13(1)(b) read with section 11(5)- Assessing Officer also held that assessee was not carrying out its activities as per objects of trust, accordingly, amount said

Porwal Yuvak Sangh Kota, Kota vs. CIT Exemption, Jaipur

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

ITA 708/JPR/2024[2023-24 ]Status: DisposedITAT Jaipur20 Dec 2024

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 12ASection 13

below were justified in coming to the conclusion that the assessee-trust is a public religious trust and therefore, outside the purview of section 13(1) (b) and eligible for exemption under section 11. [Para 27] The objects of the assessee-trust are not indicative of a wholly religious purpose ... under such objects would therefore be entitled to exemption accordingly. [Para 41] Further, one has to examine the objects under the provisions of section 13(1)(b) of the Act. It becomes amply clear from the language employed in the provisions that section 13 is in the nature

Brahmakshatriya Kanji Damji Hindu Sarvajanik Dharamshala Palitana, Bhavnagar vs. The CIT(Exemption), Ahmedabad

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

ITA 744/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Dec 2024

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Mohit Balani, ARFor Respondent: Shri Aarsi Prasad, CIT-DR

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

Asst. Year : - - 2– particular religious community. He accordingly, held that the assessee was not entitled to exemption in terms of Section 13(1)(b) of the Act, and therefore for this reason, he denied the grant of registration to the assessee- trust under section ... therefore the trust is not entitled for exemption u/s 11 of the Act. Therefore, in this case there is clear violation of section 13(1)(b)) of Income Tax Act, 1961. 9. Hon'ble Supreme Court in the case of CIT vs Dawoodi Bohara Jamat, reported in 43 taxmann.com

Sree Dharma Sastha Harihara Seva Charitable Temple Trust, Erumely vs. CIT (Exemption), Kochi

In the result, the appeal of the assessee is allowed

ITA 62/COCH/2024[Not Applicable]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

both charitable and religious were not exclusively meant for a particular religious community, then it would not fall under the provisions of section 13(1)(b) of the Act and it was further held that where the assessee was charitable and religious trust, which did not benefit any specific religious ... community and hence, it could not be held that the provisions of section 13(1)(b) of the Act would be attracted to the assessee trust and therefore, it would be eligible to claim exemption under section 11 of the Act. The relevant observations of the Hon'ble Supreme Court

Sree Dharma Sastha Harihara Seva Charitable Temple Trust, Erumely vs. CIT (Exemption), Kochi

In the result, the appeal of the assessee is allowed

ITA 61/COCH/2024[2023-24 to 2027-28]Status: DisposedITAT Cochin09 Dec 2024

Bench: Shri Inturi Rama Rao, Am & Shri Soundrarajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)

Lakhmi Chand Yadav, Faridabad vs. ITO, Ward-1(4), Faridabad

In the result, the appeal filed by the revenue is dismissed and the substantial questions of law are answered against the revenue

ITA 516/DEL/2020[2011-12]Status: DisposedITAT Delhi03 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 516/Del/2020 : Asstt. Year : 2011-12 Lakhmi Chand Yadav, Vs Income Tax Officer, Village Mirzapur Hardet Haveli Ward-1(4), Mujehri, Faridabad, Haryana-121004 Faridabad-121001 (Appellant) (Respondent) Pan No. Aaepy4744P Assessee By : Sh. M. K. Gupta, Ca Revenue By : Sh. B. S. Anand, Sr. Dr Date Of Hearing: 25.11.2024 Date Of Pronouncement: 03.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Faridabad Dated 28.11.2019 In Case No. 10339/2018-19 In Proceedings U/S 143(3)/147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. M. K. Gupta, CAFor Respondent: Sh. B. S. Anand, Sr. Dr

Section 133ASection 143Section 143(3)Section 147Section 148Section 260A

same address. In that view of the matter the total amount of Rs. 4,24,39,709/- was treated as income by invoking Section 13(1)(b) read with Section 11(5) of the Act. The next aspect which was enquired into/ discussed was with regard to the genuineness

Kizhakke Kovilakom Trust, Malappuram vs. The CIT (Exemption), Kochi

In the result, the appeal of the assessee is allowed

ITA 474/COCH/2023[2023-24]Status: DisposedITAT Cochin02 Dec 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2023-24

For Appellant: Shri Suresh Kumar Varma, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR

Section 12ASection 80G(5)(vi)

charitable and religious were not exclusively meant for a particular religious community, then it would not fall under the provisions of section 13(1)(b) of the Act and it was further held that where the assessee was charitable and religious trust, which did not benefit any specific religious community ... hence, it could not be held that the provisions of section 13(1)(b) of the Act would be attracted to the assessee trust and therefore, it would be eligible to claim exemption under section 11 of the Act. The relevant observations of the Hon'ble Supreme Court

Bisa Neema Panchayat Bhawan Trust, M.G Road vs. Commissioner of Income Tax (Exemption) Bhopal

Appeal is allowed for statistical purpose

ITA 480/IND/2024[2023-24]Status: DisposedITAT Indore29 Nov 2024AY 2023-24

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaa.Y. : 2023-24 Bisa Neema Panchayat Commissioner Of Income- Bhawan Trust, Tax (Exemption), बनाम/ 285, M.G. Road, Bhopal Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aactb4287E Assessee By Shri S.S.Deshpande, C.A. & Ar Revenue By Shri V.K. Singh, Cit-Dr Date Of Hearing 27.11.2024 Date Of Pronouncement 29.11.2024

Section 12ASection 13(1)(b)Section 253(5)

erred in holding that the activity of the assessee trust is related to the benefit of a particular caste in violation of section 13(1)(b) and as such it is not entitled for registration. 4. The Ld. CIT(E) has erred in concluding that the assessee’s object clause ... sole footing that the assessee is created/established for the benefit of particular community/ caste which is a violation of restriction imposed in section 13(1)(b). Ld. AR then drew us to the provision of section 13(1)(b) reading as under: “13(1) Nothing contained in section

Rotary International District 3054 Charitable Trust, Ahmedabad vs. The CIT(Exemption), Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 844/AHD/2023[NA]Status: DisposedITAT Ahmedabad26 Nov 2024

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

Section 12A

Charitable Trust. vs. CIT(E) Leuva Patel Seva Samaj Trust [2024] 162 taxmann.com 270 (Ahmedabad - Trib.), the ITAT held that provisions of section 13(1)(b) can be invoked only at the time of assessment and not at the time of grant of registration under section 12A. Again ... primarily charitable rather than favouring any specific religious community, Ld. CIT(E) was not justified in denying registration under Section 12A, by invoking Section 13(1)(b) as said provision would be attracted only at the time of assessment and not at the time of grant of registration

Shree Kalol Sthanakvasi Jain Mitra Mandal, Ahmedabad vs. The CIT(Exemption), Ahmedabad

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

ITA 947/AHD/2024[NA]Status: DisposedITAT Ahmedabad18 Nov 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Vinit N. Shah, ARFor Respondent: Shri A.P. Singh, CIT-DR

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

trust appeared to be restricted to benefit of a particular religious community or caste, which was Khoja Shia Ishna Ashari Samaj and thus, section 13(1)(b) would be applicable and dismissed application for grant of final registration. The Ahmedabad Tribunal held that provisions of section 13(1)(b ... case of Bhojalram Leuva Patel Seva Samaj Trust v. CIT (Exemptions) [2024] 162 taxmann.com 270 (Ahmedabad - Trib.) , the ITAT held that provisions of section 13(1)(b) can be invoked only at the time of assessment and not at the time of grant of registration under section 12A. 8. Again

Shri Samasta Kutchi Dasa Oswal Jain Mahajan, Mumbai vs. Commissioner of Income Tax (Exemption), Mumbai

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

ITA 4894/MUM/2024[2025-26]Status: DisposedITAT Mumbai13 Nov 2024AY 2025-26

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)

situated in Kutch and Halar district. i.e. for a particular community 3. The assessee trust is in violation of the provisions of section 13(1)(b). In view of the same, this application for grant of approval is not maintainable and the same is rejected. 4. For statistical purposes, this ... these documents have been considered properly wherein assessee has duly explained that in the case of the assessee there is no violation of Section 13(1)(b) and it is not for the benefit of particular people, albeit for the welfare of the people at large. 5. Since

Shri Umrala Taluka Sardar Patel Prajapati Samaj Trust, Bhavnagar vs. The CIT(Exemption), Ahmedabad

In the result, in view of the above observations, the matter is restored to the file of CIT

ITA 894/AHD/2023[NA]Status: DisposedITAT Ahmedabad06 Nov 2024

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

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

claim of the applicant cannot be accepted. 9. Provision of sec 13(1)(b) of the Act is applicable to the applicant/ assessee. Section 13(1)(b) of the Act stipulates that provisions of sec 11 and 12 would not apply in the case of a trust for charitable purposes ... squarely covered by various decisions rendered by Co-ordinate Benches of this Tribunal. On similar facts ITAT has held that the provisions of section 13(1)(b) of the Act (which stipulates that the benefit of I.T.A No. 894/Ahd/2023 Page No 5 Shri Umrala Taluka Sardar Patel Prajapati Samaj Trust

Pro-Life Charitable Trust, Irinjalakuda vs. Commissioner of Income Tax Exemptions, Kochi

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

ITA 52/COCH/2024[2023-24]Status: DisposedITAT Cochin29 Oct 2024AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Sri.P.J.Anil Kumar, AdvocateFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 11Section 12ASection 13(1)(b)Section 2(15)

Exemption) ought not have reject the application filed u/s. 12A (1)(ac)(iii) of the act by stating that the appellant has violated section 13(1)(b) of the Act without considering the real facts of the appellant's application of Income. 3 ITA No.52/Coch/2024. Pro-Life Charitable Trust

Shree Dandhavya Chhasath Prajapati Samaj, Kalol vs. The Commissioner of Income Tax (Exemption), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 505/AHD/2022[2022-23]Status: DisposedITAT Ahmedabad16 Oct 2024AY 2022-23

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.505/Ahd/2022 िनधा"रण वष" /Assessment Year : 2022-23 Shree Dandhavya Chhasath The Commissioner Of Income बनाम/ Prajapati Samaj Tax (Exemption) V/S. Sejal Briks Ahmedabad – 380 015 Nr. Ambica Nagar Stand Gandhinagar Kalol 382 721 (Gujarat) "थायी लेखा सं./Pan: Aamts 5972 R अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) ….. Assessee By : Shri Biren Shah, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 14/10/2024 घोषणा की तारीख /Date Of Pronouncement: 16/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Sudhendu Das, CIT-DR

Section 11Section 12ASection 13(1)(b)

rejected the registration application, citing that the objects of the Trust were confined to the "Chhasath Prajapati Community", thus attracting the provisions of section 13(1)(b) of the Act, which disallows exemption for trusts benefiting a particular community. Additionally, it was noted that the assessee failed to provide certain ... judgement of the Hon’ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat [43 taxmann.com 243], which clarified that section 13(1)(b) of the Act applies at the stage of exemption under section 11 of the Act, not at the stage of granting registration under section

Panchayti Dharamshala Kaseran Trust, Jaipur vs. ITO Ward Exemption, Jaipur

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

ITA 1177/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT-DR

Section 12Section 143(1)Section 234Section 234ASection 246

which reads as under:- “Where assessee-trust is not entitled to exemption under section 11 or 12 by virtue of provisions to section 13(1)(b), its income cannot be charged at maximum marginal rate but has to be charged at rates specified for an AOP under-section

Jito Bhavnagar Chapter Foundation, Bhavnagar vs. The Commissioner of Income Tax(Exemption), Ahmedabad

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

ITA 102/AHD/2024[-]Status: DisposedITAT Ahmedabad03 Oct 2024

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.102/Ahd/2024 िनधा"रण वष" /Assessment Year : - Jito Bhavnagar Chapter The Cit (Exemption) बनाम/ Foundation Ahmedabad V/S. 101, Gold Center, Opp. Dadasaheb Jain Derasar, Kalanala Bhavnagar - 364 001 (Gujarat) "थायी लेखा सं./Pan: Aafcj 2285 C अपीलाथ%/ (Appellant) &' यथ%/ (Respondent) Assessee By : Shri M.S. Chhajed, Ar Revenue By : Shri Prithviraj Meena, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 30/09/2024 घोषणा की तारीख /Date Of Pronouncement: 03/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri M.S. Chhajed, ARFor Respondent: Shri Prithviraj Meena, CIT-DR

Section 1Section 12(1)(ac)Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(3)Section 8

found that the CIT(E)’s rejection of registration on the grounds of benefitting a particular religious community was premature. The provisions of Section 13(1)(b) of the Act were deemed applicable only at the assessment stage, not during registration. Both cases emphasize that registration under Section

Shree Naminath Shwetamber Murtipujak Tapagachh Jain Religious Trust, Vapi vs. The CIT(Exemption), Ahmedabad

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

ITA 874/AHD/2024[NA]Status: DisposedITAT Ahmedabad30 Sept 2024

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik Vora, A.RFor Respondent: Shri R. N. Dsouza, CIT DR

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

case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has erred in invoking the provisions of Section 13(1)(b) of the Act without considering that assessee-trust is religious-cum-charitable trust and section 13(1)(b) of the Act is applicable only ... further specifying that membership was restricted to individuals from the Shri Shwetambar Murtipujak Tapegachcha Jain Samaj. Given this context, CIT (Exemptions) noted that Section 13(1)(b) of the Act applied to the facts of the assessee. Section 13(1)(b) of the Act states that any income from

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 696/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

this ground is unjustified. 2. The Ld. CIT(E) by referring to the constitution dt. 31.03.2008 (PB 26-35) and by referring to section 13(1)(b) of the Act and the decision of Hon’ble Supreme Court in case of CIT Vs. PalghatShadi Mahal Trust ... that the respondent- trust is a public religious trust and its objects are solely religious in nature and being of the opinion that Section 13(1)(b) is solely meant for charitable trust for particular community, negated the possibility of applicability of Section 13(1)(b

Vardhman Sathanakvasi Jain Sravak Sangh, Ajmer vs. CIT(E), Jaipur

ITA 695/JPR/2024[NA]Status: DisposedITAT Jaipur27 Sept 2024

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Ajey Malik (CIT)

Section 12ASection 12A(1)(ab)Section 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ii)Section 80G(5)(iii)

Bharitaya Jain Sanghatana, Kota vs. Commissioner of Income Tax (Exemption), Jaipur

ITA 87/JPR/2024[NOT APPLICABLE ]Status: DisposedITAT Jaipur20 Sept 2024

Bench: this Appellate Tribunal. 3. Arguments heard. File perused. 4. It may be mentioned here that earlier on 07.08.2024 on behalf of the appellant, a paper book was submitted with Index depicting 21 documents. Today, fresh Index to the said paper book consisting of only 20 documents has been furnished. Copy supplied to Ld. DR for the Department.

For Appellant: Shri Sidhartha Ranka, Adv &For Respondent: Ms. Alka Gautam (CIT)

Section 12A

charitable, and further that it was a case of specific violation of clause (d) of Explanation available u/s 12AB and also violation of section 13(1)(b) of the Act. 7. Clause (d) available in the Explanation to section 12AB provides that in case any trust or institution established ... trust was indulging in any specific violation or that cancellation of its provisional registration was called for. As regards violation of provisions of Section 13(1)(b) of the Act, observed by Learned CIT(E), in the impugned order, said provision would come into application at the time of computation