Section 11(6) of the Income Tax Act

The decision most relied on for Section 11(6) is CIT v. Institute of Banking Personnel Selection (264 ITR 110), cited in 398 of the 68 judgments on BharatTax that turn on this section.

Leading authorities on Section 11(6)

CIT v. Institute of Banking Personnel Selection
264 ITR 110 · 2003 · High Court
398
citing judgments

Depreciation is allowable on assets for which the cost has been fully allowed as an application of income under Section 11 in previous years, when computing the income of a charitable trust. Charitable trusts are also entitled to carry forward their deficit.

CIT v. Society of the Sisters of St. Anne
146 ITR 28 · 1984 · High Court
195
citing judgments

Depreciation claimed by a charitable trust on its assets is an allowable application of income for computing exemption under Section 11, and this does not constitute a double deduction.

Director of Income-tax (Exemption) v. Framjee Cawasjee Institute
109 CTR 463 · 1993 · High Court
191
citing judgments

A charitable trust is allowed to claim depreciation on its assets for computing its income, even if the capital expenditure incurred on acquiring those assets was treated as an application of income in the year of acquisition.

CIT v. Rajasthan & Gujarati Charitable Foundation Poona
402 ITR 441 · 2018 · Supreme Court
187
citing judgments

The amendment related to claiming depreciation for charitable trusts under Section 11(6) is prospectively applicable. This means depreciation on the opening balance of fixed assets cannot be denied if their cost was previously claimed as an application of income.

Lissie Medical Institutions v. CIT
348 ITR 344 · 2012 · High Court
164
citing judgments

The Kerala High Court held that charitable institutions claiming exemption under Section 11 are not entitled to claim depreciation on assets used for charitable purposes, taking a view contrary to most other High Courts.

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. Raipur Pallottine Society
180 ITR 579 · 1989 · High Court
79
citing judgments

Depreciation is deductible when computing the income of a charitable trust under Section 11, and treating both depreciation and capital expenditure as an application of income for charitable purposes does not amount to a double deduction.

JRD Tata Trust v. DCIT
122 Taxmann.com 275 · 2020 · ITAT
31
citing judgments
CIT v. Amit Corporation
21 Taxmann.com 64 · 2012 · High Court
31
citing judgments

The case is cited for the proposition that various other decisions, including those concerning software consultants, Anil Corporation, and Sunbeam Auto Ltd., are relevant in a tax matter.

Judgments on Section 11(6)

SACRED HEART CHURCH,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 2(3), MUMBAI., MUMBAI

In the result, grounds of appeal raised by assessee are allowed for statistical purpose

ITA 449/MUM/2026[2023-24]Status: DisposedITAT Mumbai10 Apr 2026AY 2023-24

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Vasanti PatelFor Respondent: Shri Anurag Tripathi, SR. DR
Section 11Section 11(1)Section 11(1)(a)Section 11(6)Section 12ASection 143(1)Section 143(1)(a)Section 250

DURGADEVI SHARMA CHARITABLE TRUST,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX - EXEMPTION, CIRCLE - 1 , MUMBAI, MUMBAI

In the result, Assessee’s appeal is allowed for statistical purposes

ITA 1115/MUM/2025[2020-2021]Status: DisposedITAT Mumbai10 Apr 2026AY 2020-2021

Bench: Shri Narender Kumar Choudhryassessment Year: 2020-21 Durgadevi Sharma Dy. Commissioner Of Charitable Trust, Income Tax Exemption, 3Rd Floor, Millenium Tower, Circle – 1, Vs. Behind Ioc Petrol Pump, Powai, 6Th Floor, Mtnl Telephone Mumbai - 400076 Exchange Cumballa Hills, Pan – Aaaad0367L Peder Road, Mumbai – 400026. (Appellant) (Respondent) Present For: Assessee By : Shri Satyaprakash Singh, Ld. A.R. Revenue By : Shri Suni Mathews, Ld. Sr. Dr.

For Appellant: Shri Satyaprakash Singh, Ld. A.RFor Respondent: Shri Suni Mathews, Ld. Sr. Dr
Section 11Section 11(16)Section 11(2)Section 11(6)Section 250Section 32

THE BANK OF TOKYO MITSUBISHI UFJ,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

ITA 7212/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Mar 2026AY 2013-14

Bench: Vikas Awasthy & Shri Brajesh Kumar Singh

Section 143(2)Section 143(3)Section 144Section 144C(5)Section 44C

SUMAN EDUCATION TRUST,MUMBAI vs. ITO (EXEMPTION)-2(3), MUMBAI

In the result, the appeal is allowed for statistical purpose

ITA 8998/MUM/2025[2020-21]Status: DisposedITAT Mumbai06 Mar 2026AY 2020-21

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarsuman Educational Trust Income Tax Officer (Exemption)- 39-A, 3Rd Floor, Maker Tower-F, 2(3), 6Th Floor, Mtnl Building, Cuff Parade, Colaba, Vs. Cumballa Hills, Pedder Road, Mumbai-400 005 Mumbai-400 026 Pan/Gir No. Aahts 1944 E (Appellant) : (Respondent) Appellant By : Shri Prakash Jotwani Respondent By : Shri Ankit Tiwari Date Of Hearing : 04.03.2026 Date Of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey:

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Ankit Tiwari
Section 11Section 11(6)Section 12ASection 68

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER INCOME TAX, EXEMPTIONS, CIRCLE-1, , BANGALORE

ITA 355/BANG/2024[2017-18]Status: DisposedITAT Bangalore02 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

KARNATAKA INDUSTRIAL AREAS DEVELOPMENT BOARD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTIONS, CIRCLE-1, BANGALORE

ITA 354/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Mar 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT-DR
Section 11Section 11(1)Section 13(8)Section 143(3)Section 153(1)Section 2(15)Section 250Section 43B

S B MANGHANANI CHARTIABLE,BANGALORE vs. INCOME TAX OFFICER, EXEMPTIONS,WARD-3, BANGALORE

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

ITA 1508/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Mar 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2016-17

For Appellant: Ms. Ema Bindu, AdvocateFor Respondent: Shri Subramanian .S, JCIT-DR
Section 11Section 11(2)Section 139(1)Section 142(1)Section 143(2)Section 234ASection 250

MAHADEVIA CHARITABLE TRUST,GANDHINAGAR vs. COMMISSIONER OF INCOME TAX, UDAIPUR

In the result, both these appeals are allowed for statistical purpose

ITA 803/JODH/2024[2016-17]Status: DisposedITAT Jodhpur17 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 11Section 11(6)Section 13(1)(c)

MAHADEVIA CHARITABLE TRUST,GANDHINAGAR vs. COMMISSIONER OF INCOME TAX, APPEAL UDAIPUR -2 , UDAIPUR

In the result, both these appeals are allowed for statistical purpose

ITA 802/JODH/2024[2015-16]Status: DisposedITAT Jodhpur17 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 11Section 11(6)Section 13(1)(c)

NARROTAM MORARJEE INSTITUTE OF SHIPPING,MUMBAI vs. ITO (EXEMPTION)WARD 2(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 5559/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Feb 2026AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19 Narrotam Morarjee Institute Of National Faceless Shipping, Mumbai Assessment Appeal Centre 76 – Jolly Maker, Chambers – 2, (Nfac) Office Of The Vs. Vivek Shah, Mumbai, Nariman Commissioner Of Income Point S.O.-400021 Tax, Appeal, Addl/Jcit(A) Delhi (Pan : Aaatn0042R) (Appellant) (Respondent) Present For: Assessee : Shri Nishit Gandhi, Advocate Revenue : Shri Leyaqat Ali Afaqui, Sr. Dr Date Of Hearing : 18.11.2025 Date Of Pronouncement : 16.02.2026 O R D E R Per Girish Agrawal: This Appeal Filed By The Assessee Is Against The Order Of Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi Vide Order No. Itba/Nfac/S/250/2025- 26/1078465227(1) Dated 14.07.2025 Passed Against The Penalty Order U/S. 270A Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), For Ay 2018-19. 2. Grounds Taken By The Assessee Are Reproduced As Under: 1. In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeals Centre, Delhi ["The Cit (A)") U/S 250 Of The Income Tax Act, 1961 ["The Act For Short Erred In Confirming The Penalty U/S 270A Of The Act Passed

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Leyaqat Ali Afaqui, Sr. DR
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 250Section 270A

QUALCOMM INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

In the result, appeals of the Assessees are allowed

ITA 537/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Jan 2026AY 2017-18

Bench: Yogesh Kumar U.S. & Shri Krinwant Sahay

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

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

ASSISTANT COMMISSIONER OF INCOME TAX (E), LUCKNOW vs. M/S. INDIAN INSTITUTE OF CARPET TECHNOLOGY , BHADOHI

In the result, the appeal of the Revenue is dismissed

ITA 117/LKW/2020[2016-17]Status: DisposedITAT Lucknow28 Nov 2025AY 2016-17

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2016-17 Asstt. Commissioner Of Vs. M/S Indian Institute Of Carpet Income-Tax (Exemption), Technology, Chauri Road, Srn, Lucknow Bhadohi Pan: Aaaji0124M (Appellant) (Respondent) Assessee By: Sh. Akash Agrawal, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 10.09.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Department Against The Orders Of The Ld. Cit(A), Wherein The Ld. Cit(A) Has Deleted The Addition Of Rs.1,70,77,516/- That Was Made By The Ld. Assessing Officer On Account Of Surplus Above 15% Of Gross Receipts. The Grounds Of Appeal Are As Under: - “1. Ld. Commissioner Of Income Tax (A) Has Erred In Law & Facts By Deleting The Addition Made Of Rs. 1,70,77,516/- On Account Of Amount Surplus Above 15% Without Appreciating The Facts That The Assessee Instead Of Utilizing This Amount Or Crediting This Amount To Income & Expenditure Account, This Sum Was Directly Credited To Balance Sheet. 2. Appellant Craves Leave To Modify/Amend Or Add Any One Or More Grounds Of Appeal.” 2. The Facts Of The Case Are That The Society Is Registered Under Section 12A Of The Income Tax Act, 1961 Vide Order Dated 11.12.2006 Of The Ld. Cit, Varanasi. From A Perusal Of The Papers Submitted By The Assessee As Well As The Data Available Online, The Ld. Assessing Officer Found That There Was A Receipt Of A Grant

For Appellant: Sh. Akash Agrawal, C.AFor Respondent: Sh. Amit Kumar, DR
Section 11Section 11(1)Section 11(6)Section 12A

ST. FRANCIS XAVIER CHURCH,PANVEL vs. INCOME TAX OFFICER (EXEMPTION), THANE

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

ITA 5883/MUM/2025[2024-25]Status: DisposedITAT Mumbai25 Nov 2025AY 2024-25

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadavassessment Year : 2024-25 St. Francis Xavier Church Trust, Income Tax Officer, Plot 379/B, Behind Orion Mall Exemption Ward, Thane & S.T. Depot, Vs. Quershi Mansion, Panvel-410206. Gokhale Road, Pan : Aaets4913N Naupada, Thane-400602. (Appellant) (Respondent) For Assessee : None For Revenue : Smt. B. Brahma Vidya Date Of Hearing : 25-11-2025 Date Of Pronouncement : 25-11-2025 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 Addl/Jcit(A)-Agra, Dated 29-07-2025, Pertaining To Assessment Year (Ay) 2024-25, Wherein The Assessee Has Taken The Following Grounds Of Appeal: “1.1. On The Facts & In Circumstances Of The Case & In Law The Learned Commissioner Of Income-Tax (Appeals) [Cit(A)] Erred In Confirming The Denial Of Exemption/Deductions Under Section 11 Of The Act Resorted To By The Centralized Processing Centre [Cpc), Income Tax Department, Bengaluru (The Learned Assessing Officer) While Processing The Return Of Income Under Section 143(1) Of The Act On The Grounds That The Audit Report In Form 10-Bb Was Filed Belatedly, Though With The Return Of Income Which Was Filed Within The Extended Time Limit Under Section 139(1) Of The Act.

For Appellant: NONEFor Respondent: Smt. B. Brahma Vidya
Section 11Section 11(1)(a)Section 11(2)Section 11(6)Section 12ASection 139(1)Section 143(1)Section 143(1)(a)

PARAMAHAMSA EDUCATION SOCIETY ,BENGALURU vs. INCOME TAX OFFICER, WARD-2, BENGALURU

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

ITA 1176/BANG/2025[2018-19]Status: DisposedITAT Bangalore07 Nov 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Shri Vishal S Rao, CA
Section 11(6)Section 12ASection 142(2)

MITHRA (MADRAS INSTITUTE TO HABILITATE RETARDED AFFLICTED),CHENNAI vs. ITO, WARD 3, CHENNAI, CHENNAI

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

ITA 1839/CHNY/2025[2016-17]Status: DisposedITAT Chennai23 Sept 2025AY 2016-17

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 1839/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 M/S. Mithra (Madras The Income Tax Officer, Institute To Habilitate Vs. Exemptions Ward 3, Retarded Afflicted), Chennai. Plot No.D-171, R V Nagar, Anna Nagar East, S.O, Anna Nagar, Chennai – 600 102. Pan: Aaatm 0481H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri M. Karuppiah, F.C.A ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam,Jcit सुनवाई क" तारीख/Date Of Hearing : 22.09.2025 घोषणा क" तारीख/Date Of Pronouncement : 23.09.2025

For Appellant: Shri M. Karuppiah, F.C.A ""For Respondent: Ms. Gouthami Manivasagam,JCIT
Section 11Section 11(6)Section 12ASection 139Section 143(2)Section 143(3)Section 250

THE TRAINED NURSES ASSOCIATION OF INDIA MAHARASHTRA BRANCH,VASHI vs. INCOME TAX OFFICER, MUMBAI

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

ITA 3276/MUM/2025[2016-2017]Status: DisposedITAT Mumbai28 Aug 2025AY 2016-2017

Bench: Shri Sandeep Singh Karhailshri Girish Agrawalthe Trained Nurses Association Of India Maharashtra Branch C-2/15/03 Geetanjali Co Op Hsg Society, Sector -16 Vashi, ............... Appellant Navi Mumbai-400703. Pan : Aabtt6522B V/S Income Tax Officer ……………… Respondent Exem Ward 2(4), Mumbai-400012. Assessee By : Mrs. Bharti Veer Revenue By : Shri. Bhagirath Ramawat, Sr.Dr

For Appellant: Mrs. Bharti VeerFor Respondent: Shri. Bhagirath Ramawat, Sr.DR
Section 11(6)Section 12ASection 142(1)Section 143(2)Section 144Section 250Section 57

BREACH CANDY MEDICAL RESEARCH CENTRE,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD 1(1), MUMBAI, MUMBAI

ITA 1395/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Aug 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Breach Candy Medical Ito(Exemption)-1(1) Research Centre Room No. 508, 5Th 60-A, Bhulabhai Desai Road Vs. Floor, Pirmal Mumbai-400 026. Chamber, Parel Mumbai-400 012. Pan : Aaatb0045Q Appellant Respondent

For Appellant: Shri Leyaqat ali AafaquiFor Respondent: Shri Paras Savla
Section 11Section 11(2)Section 11(6)Section 12ASection 35(1)(ii)

TATA EDUCATION TRUST ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX 17(3), MUMBAI

In the result, appeal of the assessee in ITA No

ITA 4413/MUM/2024[2009-10]Status: DisposedITAT Mumbai25 Aug 2025AY 2009-10

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Advocate a/wFor Respondent: Shri Ritesh Misra, CIT DR
Section 10Section 10(34)Section 11Section 13(1)(d)Section 13(2)(h)Section 143(3)Section 147Section 148Section 154Section 164(2)

CHILDREN WELFARE TRUST (REGD),FARIDABAD vs. CIT EXEMPTION, CHANDIGARH

In the result, Appeal of the Assessee is allowed

ITA 3637/DEL/2024[2016-17]Status: DisposedITAT Delhi08 Aug 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 3637/Del/2024 (A.Y 2016-17) Children Welfare Trust (Regd) Vs National Faceless C/O. Gita Balniketan Senior Assessment Centre, Secondary School, 3-E, Nit, Delhi (Nafac) Faridabad Delhi Pan: Aabtc6957B Appellant Respondent Assessee By Sh. Pavan Ved, Adv, Shri Mohit Gupta, Ca, Sh. Mirza, Ca & Shri Sarthakkh Aggarwal, Ca Revenue By Ms.Pooja Swaroop, Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 08/08/2025

Section 11(6)Section 139Section 143(3)Section 147Section 148Section 263

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