Section 11(7) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 11(7) falls under section 11 of the Income-tax Act, 1961, which corresponds to sections 332 to 355 of the Income-tax Act, 2025, the provisions on registered non-profit organisations.

Read the 2025 provisions

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

34 judgments on BharatTax turn on Section 11(7).

Judgments on Section 11(7)

Ramkrishna Bajaj Charitable Trust, Mumbai vs. Deputy Commissioner of Income-Tax, Circle 26(1), Mumbai

In the result, the appeal of the assessee is allowed in the aforesaid terms

ITA 66/MUM/2026[2016-17]Status: DisposedITAT Mumbai29 Sept 2026AY 2016-17

Bench: Shri Amit Shukla, Jm & Shri Arun Khodpia, Am

For Appellant: Vasanti B. PatelFor Respondent: Assessee by

Section 10Section 10(34)Section 11Section 11(5)Section 11(7)Section 13(1)(d)Section 143(3)Section 251Section 57Section 80

DCIT(Exemptions)-1(1), Mumbai vs. Bse Investors Protection Fund, Mumbai

In the result, all six appeals filed by the Revenue for AYs 2009-10,

ITA 8890/MUM/2025[2023-24]Status: DisposedITAT Mumbai13 Aug 2026AY 2023-24

Bench: Shri Sandeep Gosain & Shri Jagadish

For Appellant: AAATT3258P

Section 10Section 11Section 11(7)Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(b)

DCIT(Exemptions)-1(1), Mumbai vs. Bse Investors Protection Fund, Mumbai

In the result, all six appeals filed by the Revenue for AYs 2009-10,

ITA 8889/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Aug 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Jagadish

For Appellant: AAATT3258P

Section 10Section 11Section 11(7)Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(b)

DCIT(Exemptions)-1(1), Mumbai vs. Bse Investors Protection Fund, Mumbai

In the result, all six appeals filed by the Revenue for AYs 2009-10,

ITA 8888/MUM/2025[2016-17]Status: DisposedITAT Mumbai13 Aug 2026AY 2016-17

Bench: Shri Sandeep Gosain & Shri Jagadish

For Appellant: AAATT3258P

Section 10Section 11Section 11(7)Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(b)

DCIT(Exemptions)-1(1), Mumbai vs. Bse Investors Protection Fund, Mumbai

In the result, all six appeals filed by the Revenue for AYs 2009-10,

ITA 7630/MUM/2025[2014-15]Status: DisposedITAT Mumbai13 Aug 2026AY 2014-15

Bench: Shri Sandeep Gosain & Shri Jagadish

For Appellant: AAATT3258P

Section 10Section 11Section 11(7)Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(b)

DCIT(Exemptions)-1(1), Mumbai vs. Bse Investors Protection Fund, Mumbai

In the result, all six appeals filed by the Revenue for AYs 2009-10,

ITA 7629/MUM/2025[2012-13]Status: DisposedITAT Mumbai13 Aug 2026AY 2012-13

Bench: Shri Sandeep Gosain & Shri Jagadish

For Appellant: AAATT3258P

Section 10Section 11Section 11(7)Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(b)

DCIT(Exemptions)-1(1), Mumbai vs. Bse Investors Protection Fund, Mumbai

In the result, all six appeals filed by the Revenue for AYs 2009-10,

ITA 7628/MUM/2025[2009-10]Status: DisposedITAT Mumbai13 Aug 2026AY 2009-10

Bench: Shri Sandeep Gosain & Shri Jagadish

For Appellant: AAATT3258P

Section 10Section 11Section 11(7)Section 12ASection 13(1)(c)Section 13(3)Section 13(3)(b)

Chimanlal Modi Charitable Trust, Mehsana vs. CIT (Exemption), Ahmedabad

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

ITA 2521/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

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

Chimanlal Modi Charitable Trust, Mehsana vs. CIT (Exemption), Ahmedabad

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

ITA 2520/AHD/2025[NOT APPLICABLE]Status: DisposedITAT Ahmedabad10 Mar 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06- 2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

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

Shrimand Rajchandra Gyanmandir Trust, Kheda vs. The CIT (Exemption), Ahmedabad

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

ITA 2193/AHD/2025[NA]Status: DisposedITAT Ahmedabad28 Jan 2026

Bench: Six Months From The Date Of Commencement Of The Activities, Which Was Further Extended By Cbdt Circular No. 7 Of 2024 Up To 30-06-2024 But The Assessee Trust Had Not Filed Any Reason For Delay In Filing Such Application. Therefore Ld. Cit(E) Denied The Registration By Observing That The Application Is Filed Belatedly.

Section 10ASection 12ASection 12A(1)(ac)

Babu Jagjivan Ram National Foundation, Delhi vs. Income Tax Officer (E), Ward-1(3), Delhi

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

ITA 223/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Nov 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2016-17] Babu Jagjivan Ram Vs. Ito (E) National Foundation, 8 Ward-1(3) Krishna Menon Marg, Delhi New Delhi Pan No.Aaaab6869M Appellant Respondent Assessee By Sh. Meena Goyal, Ca Ms. Mehak Gupta, Advocate Revenue By Sh. Ajay Kumar Arora, Sr. Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 28.11.2025

Section 10Section 11Section 11(7)Section 12ASection 143(3)Section 154

ACIT 17(1), Mumbai vs. Nawazbhai Ratan Tata Trust, Mumbai

In the result, appeal of the revenue is dismissed

ITA 3581/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Sept 2025AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri Sukhsagar Syal, A/RFor Respondent: Shri Satyaprakash R. Singh, CIT D/R

Section 10(34)Section 11(7)Section 12ASection 80GSection 80G(4)

DCIT, Mumbai vs. Jamsetji Tata Trust, Mumbai

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

ITA 2058/MUM/2025[2016-17]Status: DisposedITAT Mumbai08 Aug 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Suraiya/Sukhsagar Sayal, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R

Section 10(34)Section 11Section 11(7)Section 12ASection 13(1)

DCIT, Kautilya Bhawan vs. Jamsetji Tata Trust, Mumbai

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

ITA 2057/MUM/2025[2015-16]Status: DisposedITAT Mumbai08 Aug 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Suraiya/Sukhsagar Sayal, A/RsFor Respondent: Shri Vivek Perampurna, CIT D/R

Section 10(34)Section 11Section 11(7)Section 12ASection 13(1)

Mumbai Apmc, Mumbai vs. Assistant Commissioner of Income Tax, Exem, Circle 2, Mumbai

The appeal of the assessee is allowed

ITA 5185/MUM/2024[2016-17]Status: DisposedITAT Mumbai11 Mar 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Kapil Harani (Hybrid)For Respondent: 25.02.2025

Section 10Section 11Section 11(7)Section 12A

Dy. Commissioner of Income Tax(E)-2(1), Mumbai vs. Mumbai A P M C, Mumbai

In the result, appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 5613/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Jan 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(20)Section 11Section 131Section 139Section 143(3)Section 2(15)

Dy. Commissioner of Income Tax(E)-2(1), Mumbai vs. Mumbai A P M C, Mumbai

In the result, appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

ITA 5611/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Jan 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 10Section 10(20)Section 11Section 131Section 139Section 143(3)Section 2(15)

Jermel'S Accademy, Kolkata vs. CIT(Exemption), Kolkata

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

ITA 738/KOL/2024[00]Status: DisposedITAT Kolkata22 Jul 2024

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year:

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Subhendu Datta, Sr. DR

Section 10Section 10(46)Section 11(7)Section 12A(1)(ac)

Sanjay Gandhi Nagar Rahivasi Sanghatna, Malad (East) vs. CIT (Exemptions), Mumbai, Cumballa Hill

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

ITA 1090/MUM/2024[2024-2025]Status: DisposedITAT Mumbai21 Jun 2024AY 2024-2025

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Dr. Kishor Dhule, CIT-DR

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

Shia Isna Ashri Momin Jamat (N.G.) Mumbai, Jogeshwari (W) vs. CIT (Exemptions), Mumba, I, Cumballa Hill

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

ITA 1091/MUM/2024[2024-2025]Status: DisposedITAT Mumbai18 Jun 2024AY 2024-2025

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Arvind Bansraj Singh, CA

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