Section 11(1)(c) of the Income Tax Act

The decision most relied on for Section 11(1)(c) is CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal (211 ITR 293), cited in 204 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 11(1)(c)

CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal
211 ITR 293 · 1995 · High Court
204
citing judgments

A charitable trust can carry forward its excess expenditure from previous years and adjust it against the income of subsequent years, which qualifies as an application of income under Section 11. Additionally, voluntary contributions received for a specific purpose are treated as corpus funds and are not taxable.

CIT v. Maharana of Mewar Charitable Foundation
164 ITR 439 · 1987 · High Court
153
citing judgments

For charitable trusts, the set-off of excess expenditure from prior years against the income of a subsequent year is considered an application of income for charitable purposes. Similarly, the repayment of loans borrowed for legitimate charitable activities is also treated as an application of income.

CIT v. Matriseva Trust
242 ITR 20 · 2000 · High Court
91
citing judgments

An excess of expenditure incurred by a charitable trust in previous years can be adjusted against the income of a subsequent year, and this adjustment is considered an application of income for charitable purposes under Section 11.

Govindu Naicker Estate v. ADIT
248 ITR 368 · 2001 · High Court
89
citing judgments

A charitable trust may adjust expenditure incurred for religious or charitable purposes in an earlier year against the income of a subsequent year, which is considered an application of income for the subsequent year under Section 11. This principle is guided by commercial considerations and the benevolent intent of Section 11.

CIT v. National Association of Software & Services Companies
345 ITR 362 · 2012 · High Court
40
citing judgments

A one-time fee paid by members, with the understanding that it can only be used for capital purposes, is considered a corpus donation and is not taxable as income. This is especially true when separate fees are collected for services rendered.

CIT v. Calcutta Stock Exchange Association Ltd.
36 ITR 222 · 1959 · Supreme Court
37
citing judgments

Receipts derived from services rendered by an association to its members, which fall outside the scope of its primary mutual purpose, can be charged to income tax. Such services might otherwise be considered business income, but taxability depends on whether the assessee is brought within the specific terms of the relevant tax provision.

DIT v. Raghuvanshi Charitable Trust
197 Taxmann 170 · 2011 · High Court
32
citing judgments

A trust can carry forward a deficit from the current year and set it off against the income of a subsequent year, which is considered an application of income for charitable purposes within the meaning of Section 11(1)(a).

Deputy Director of Income-tax v. Jyothy Charitable Trust
60 Taxmann.com 165 · 2015 · ITAT
20
citing judgments
Govindu Naicker Estate v. Asstt. DIT
105 Taxmann 719 · 1999 · High Court
12
citing judgments
Jamsetji Tata Trust v. Joint Director of Income-tax (Exemption) Range-II
44 Taxmann.com 447 · 2014 · ITAT
11
citing judgments

Judgments on Section 11(1)(c)

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

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

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R
Section 11(1)Section 12ASection 143(1)Section 250

JHAVERBHAI PATEL RESERCH CENTRE ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

ITA 7359/MUM/2025[N.A ]Status: DisposedITAT Mumbai27 Jan 2026

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

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

SHILA ASHOK SHAH FOUNDATION,MUMBAI vs. CIT EXEMPTIOM, MUMBAI

In the result, appeal of the assessee stands allowed

ITA 6764/MUM/2025[2025-26]Status: DisposedITAT Mumbai19 Jan 2026AY 2025-26

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

Section 11Section 11(1)(c)Section 12ASection 2

MUMBAI CRICKET ASSOCIATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI, MUMBAI

In the result, appeal filed by the appellant stands allowed for statistical purposes

ITA 1257/MUM/2025[2024-2025]Status: DisposedITAT Mumbai02 Dec 2025AY 2024-2025

Bench: Shri Sandeep Gosain& Shri Prabhash Shankar

Section 11(1)(c)Section 12ASection 12A(1)(ac)Section 2(15)

R. MANGALDAS CHARITABLE TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, the appeal of assessee is allowed

ITA 17/MUM/2025[N.A ]Status: DisposedITAT Mumbai31 Oct 2025

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyr. Mangaldas Charitable Trust, Cit (Exemptions), A-82, Vishnu Baug, Room No. 601, 137, S.V. Road, Vs. 6Th Floor, Andheri (W), Cumballa Hills, Mumbai-400058. Mtnl Te Building, Pedder Road, Pan : Aaatr0606H Dr.Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

MITRA PARIVAR ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

In the result, the appeal of assessee is allowed

ITA 16/MUM/2025[N.A]Status: DisposedITAT Mumbai31 Oct 2025

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharymitra Parivar, Cit (Exemptions), 301, Maganlal Kala, Room No. 601, Gulmohar Road No.1, Vs. 6Th Floor, Jvpd Extn. Cumballa Hills, Andheri (West), Mtnl Te Building, Pedder Road, Mumbai-400049. Dr.Gopalrao Deshmukh Marg, Pan : Aaatm5059M Cumballa Hill, Mumbai-400026. (Appellant) (Respondent) For Assessee : Mr. Niraj Seth For Revenue : Shri Umashankar Prasad, Cit-Dr Date Of Hearing : 01-10-2025 Date Of Pronouncement : 31-10-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Exemptions)-Mumbai [„Ld.Cit(E)‟], Dated 19-11-2024, Rejecting The Assessee‟S Application Moved U/S. 80G(5)(Iii) Of The Income Tax Act, 1961 („The Act‟).

For Appellant: Mr. Niraj SethFor Respondent: Shri Umashankar Prasad, CIT-DR
Section 11Section 80GSection 80G(5)Section 80G(5)(iii)

ITO(E) WARD-2 AHMEDABAD, AHMEDABAD vs. SHREE ASANDAS B MURJANI EDUCATION TRUST, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 1224/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad10 Oct 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 1223 & 1224/Ahd/2025 Assessment Year 2019-20

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 11(1)(c)Section 12ASection 142(1)Section 143(2)Section 270A

ITO (EXEMPTIONS) WARD-2 AHMEDABAD, AHMEDABAD vs. SHREE ASANDAS B MURJANI EDUCATION TRUST, AHMEDABAD

In the result, both the appeals of the Revenue are dismissed

ITA 1223/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad10 Oct 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 1223 & 1224/Ahd/2025 Assessment Year 2019-20

For Appellant: Shri Jaimin Shah, A.RFor Respondent: Shri R.P. Rastogi, CIT-D.R
Section 11(1)(c)Section 12ASection 142(1)Section 143(2)Section 270A

HERD EDUCATIONAL & MEDICAL RESEARCH FOUNDATION,NAGPUR vs. INCOME TAX OFFICER 4(3), NAGPUR

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

ITA 323/NAG/2025[2023-24]Status: DisposedITAT Nagpur24 Sept 2025AY 2023-24

Bench: Shri Narender Kumar Choudhryassessment Year: 2023-24

For Appellant: Shri Shikha Loya, Ld. Amicus CuriaeFor Respondent: Shri Surjit Kumar Saha, Ld. Sr. D.R
Section 11Section 11(1)(c)Section 119(2)(b)Section 12ASection 139(4)Section 143Section 143(1)Section 154Section 250

SARANGPUR TALIAS POLE PUNCH TRUST,AHMEDABAD vs. THE ITO, WARD-2, EXEMPTION, AHMEDABAD

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

ITA 929/AHD/2025[2023-24]Status: DisposedITAT Ahmedabad16 Sept 2025AY 2023-24

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S N Divetia & Shri Samir Vora, ARsFor Respondent: Shri Rajenkumar M Vasavda, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 11(2)Section 11(3)Section 115BSection 119(2)(b)Section 143(1)

JINSEVA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, both the appe

ITA 3531/MUM/2025[2025-2026]Status: DisposedITAT Mumbai29 Aug 2025AY 2025-2026

Bench: Ms. Kavitha Rajagopal () & Smt. Renu Jauhri ()

For Appellant: Mr. Margav Shukla
Section 11Section 12A

ROMAN CATHOLIC CHURCH OF ST. PAUL,MUMBAI vs. ITO EXEM.WARD 2(2), MUMBAI

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

ITA 3396/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Aug 2025AY 2023-24

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2023-24 Roman Catholic Church Of St. Income Tax Officer (Exem.), Paul Ward 2(2) St Paul Church, Vs. Dr. Ambedkar Road, Dadar, Mumbai - 400014 (Pan : Aaatr2742L) (Appellant) (Respondent)

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Annavaram Kosuri, CIT DR
Section 10Section 11Section 11(2)Section 11(2)(a)Section 115BSection 12ASection 143Section 143(1)Section 143(3)

ST. ANTHONYS CHURCH,MUMBAI vs. ITO WARD 2(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 3011/MUM/2025[2023-24]Status: DisposedITAT Mumbai28 Aug 2025AY 2023-24

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2023-24 St. Anthony’S Church Ito Exem, Ward 2(3), Mumbai St. Anthony’S Church, Marve Road, Malwani, Vs. Malad, Mumbai – 400094. (Pan: Aacts6737L) (Appellant) (Respondent) Present For:

For Appellant: Shri Haridas Bhat, CAFor Respondent: Shri Aditya M. Rai, Sr. DR
Section 10Section 11Section 11(2)Section 11(2)(a)Section 11(3)Section 115Section 115BSection 12ASection 143Section 143(1)

NUTRICA FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 2253/MUM/2025[2025-26]Status: DisposedITAT Mumbai30 Jul 2025AY 2025-26

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2025-26 & Assessment Year: 2025-26

For Appellant: Shri M.M. Agarwal, Ld. C.A. &For Respondent: Shri Satyaprakash R. Singh, Ld. D.R
Section 11Section 11(1)(c)Section 12ASection 80G

NUTRICA FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 2252/MUM/2025[2025-26]Status: DisposedITAT Mumbai30 Jul 2025AY 2025-26

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2025-26 & Assessment Year: 2025-26

For Appellant: Shri M.M. Agarwal, Ld. C.A. &For Respondent: Shri Satyaprakash R. Singh, Ld. D.R
Section 11Section 11(1)(c)Section 12ASection 80G

PANDHI CHARITABLE TRUST ,MUMBAI vs. CIT(EXEMPTION), MUMBAI

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

ITA 562/MUM/2025[N.A ]Status: DisposedITAT Mumbai10 Jul 2025

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhanpandhi Charitable Trust Vs. Cit (Exemption) 303, Mint Chambers, 45/47, Mint R. No. 601, 6Th Floor, Cumballa Road, Fort, Mumbai-400 001 Hill, Mtnl Te Building, Pan: Aaatp9226F Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400 026

Section 11Section 12ASection 80G

UMAKANT GAJANAN FOUNDATION,PUNE vs. ITO, WARD-1(1), PUNE, PUNE

Appeal of the assessee is partly allowed

ITA 863/PUN/2025[2023-24]Status: DisposedITAT Pune30 May 2025AY 2023-24

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.863/Pun/2025 िनधा"रण वष" / Assessment Year: 2023-24 Umakant Gajanan Foundation, V The Income Tax Officer, E-3/5, Shirine Garden, Opp.Iti, S Ward-1(1), Pune. Aundh, Pune – 411007. Maharashtra. Pan: Aaatu5190M Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Madhan Thirmanpallil – Addl.Cit(Dr) – Date Of Hearing 15/05/2025 Date Of Pronouncement 30/05/2025

Section 11Section 12ASection 143(1)Section 250

OISCA NORTH INDIA,NEW DELHI vs. CIT(A), NFAC

The appeal is allowed for statistical purposes

ITA 3865/DEL/2023[2018-19]Status: DisposedITAT Delhi21 May 2025AY 2018-19

Bench: Ms. Madhumita Royoisca North India Vs. Cit(A) Nfac A-22, Okhla Industrial Ito, Ward Exemption Area, Phase-I, 2(4) Delhi New Delhi- 110020 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaao0549D Appellant .. Respondent

For Appellant: Sh. V.K. Tulsian, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 11(1)(c)Section 12ASection 143(3)Section 250(6)

DCIT(EXEMP)-2(1), MUMBAI vs. TATA EDUCATION AND DEVELOPMENT TRUST, MUMBAI

ITA 5954/MUM/2024[2013-14]Status: DisposedITAT Mumbai30 Apr 2025AY 2013-14

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Sukhsagar SyalFor Respondent: Shri Biswanath Das
Section 11(1)(c)Section 143(3)Section 147Section 250

DR . KIRAN PATEL EDUCATION TRUST ,MUMBAI vs. ITO EXEMPTION WARD 1(2), MUMBAI

In the result, the appeal filed by the Assessee stands allowed for statistical purposes

ITA 949/MUM/2025[2013-14]Status: DisposedITAT Mumbai29 Apr 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2013-14

For Appellant: Ms. Dinkle Hariya, Ld. A.RFor Respondent: Ms. Kavitha Kaushik, Ld. Sr. D.R
Section 11Section 11(1)Section 11(1)(c)Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250

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