Section 13(1) of the Income Tax Act

The decision most relied on for Section 13(1) is Anil Jaggi v. ACIT (89 Taxmann.com 266), cited in 26 of the 37 judgments on BharatTax that turn on this section.

Leading authorities on Section 13(1)

Anil Jaggi v. ACIT
89 Taxmann.com 266 · 2018 · Reported
26
citing judgments

Additions made on account of alleged on-money payments for property purchases are invalid if not supported by adequate material, especially when based on seized electronic data without corroboration.

Gem and Jewellery Export Promotion Council v. 6th ITO
68 ITD 95 · 1999 · ITAT
18
citing judgments
Malik Hasmullah Islamic Educational and Welfare Society v. CIT
24 Taxmann.com 93 · 2012 · ITAT
17
citing judgments
St. Joseph Academy v. DIT (Exemption)
50 Taxmann.com 216 · 2014 · ITAT
16
citing judgments
Jamsetji Tata Trust v. Jt. DIT (Exemption)
148 ITD 388 · 2014 · ITAT
14
citing judgments
CIT v. State Bank of India
261 ITR 82 · 1988 · Reported
14
citing judgments
Jamiatul Banaat Tankaria v. CIT (Exemption)
160 Taxmann.com 358 · 2024 · ITAT
13
citing judgments
Bhojalram Leuva Patel Seva Samaj Trust v. CIT (Exemptions)
162 Taxmann.com 270 · 2024 · Reported
8
citing judgments
C. Similarly, Hon‟ble Andhra Pradesh High Courtin CWT v. Trustees of the Nizam‟s Religious Endowment Trustreported
108 ITR 229 · 1977 · Reported
5
citing judgments
PCIT(E) v. Servants of People Society
147 Taxmann.com 79 · 2023 · Supreme Court
5
citing judgments

Judgments on Section 13(1)

HYDERABAD SCIENCE SOCIETY,HYDERABAD vs. DCIT., EXEMPTION CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1128/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1128/Hyd/2024 Assessment Year 2015-2016 Hyderabad Science Society, Hyderabad. The Dcit, Vs. Pin - 500 028. Exemption Circle-1(1), Telangana. Hyderabad. Pan Aaath3789F (Appellant) (Respondent) For Assessee : Sri P Murali Mohan Rao, Ca For Revenue : Dr. Narendra Kumar Naik, Cit-Dr Date Of Hearing : 12.02.2026 Date Of Pronouncement : 11.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 12ASection 143Section 143(3)

AMIT SHANTARAM BAGADE MITED ,MUMBAI vs. INCOME TAX OFFICER INT TAXATION WARD 1(2), MUMBAI

In the result, both the appeals filed by the assessee are partly allowed

ITA 832/MUM/2025[2019-20]Status: DisposedITAT Mumbai04 Mar 2026AY 2019-20

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rohan Despande &For Respondent: Shri Krishna Kumar, Sr.DR
Section 132Section 142(1)Section 147Section 148Section 148ASection 151ASection 69

AMIT SHANTARAM BAGADE,THANE vs. ITO (INT TAX) WARD-1(2)(1), MUMBAI

In the result, both the appeals filed by the assessee are partly allowed

ITA 6286/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Mar 2026AY 2020-21

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Rohan Despande &For Respondent: Shri Krishna Kumar, Sr.DR
Section 132Section 142(1)Section 147Section 148Section 148ASection 151ASection 69

SWANAND SOCIAL FEDERATION,PUNE vs. EXEMPTION, CIRCLE, PUNE, PUNE

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

ITA 2679/PUN/2025[-]Status: DisposedITAT Pune03 Feb 2026

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2679 & 2678/Pun/2025 निर्धारण वषा / Assessment Years: - Swanand Social Federation, Vs. Exemption Circle, R-4, Kohinoor Estate, Pune Pune. City, Mula Road, Khadki, Pune – 411003. Pan: Abncs9104J Appellant / Assessee Respondent / Revenue Assessee By Shri Suhas Bora, Ca Sampada Ingale, Riya Oswal Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 02/02/2026 Date Of Pronouncement 03/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting Assessee‟S Application For Grant Of Registration U/S.12A R.W.S 12A & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 18.09.2025. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 12ASection 12A(1)(ac)Section 13(1)Section 185

SWANANAD SOCIAL FEDERATION,PUNE vs. EXEMPTION, CIRCLE, PUNE, PUNE

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

ITA 2678/PUN/2025[-]Status: DisposedITAT Pune03 Feb 2026

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.2679 & 2678/Pun/2025 निर्धारण वषा / Assessment Years: - Swanand Social Federation, Vs. Exemption Circle, R-4, Kohinoor Estate, Pune Pune. City, Mula Road, Khadki, Pune – 411003. Pan: Abncs9104J Appellant / Assessee Respondent / Revenue Assessee By Shri Suhas Bora, Ca Sampada Ingale, Riya Oswal Revenue By Shri Amit Bobde – Cit(Dr) Date Of Hearing 02/02/2026 Date Of Pronouncement 03/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting Assessee‟S Application For Grant Of Registration U/S.12A R.W.S 12A & 80G(5) Of The Income Tax Act, 1961(Hereinafter Referred To As „The Act‟) Both Dated 18.09.2025. For The Sake Of Convenience, These Two Appeals Were Heard Together & Are Being

Section 12ASection 12A(1)(ac)Section 13(1)Section 185

POOJA PRABHAKAR,CHENNAI vs. INCOME TAX OFFICER, NON CORPORATE WARD 15(1), CHENNAI , CHENNAI

ITA 3046/CHNY/2025[2015-16]Status: DisposedITAT Chennai01 Jan 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:3046, 3047 & 3048/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Pooja Prabhakar, 17 Kingston Apartments, M G Ramachandran Road Kalakshetra Colony, Chennai - 600 090. [Pan: Bcgpp-8061-H] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By Ito, Vs. Non-Corp Ward -15(1), Chennai. (प्रत्यर्थी/Respondent) : Mr. R. Venkataraman, Fca & Mr. K. Vishwa Padmanabhan, Fca. प्रत्यर्थी की ओर से/Respondent By : Shri. Arv Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing : 16.12.2025 घोषणा की तारीख/Date Of Pronouncement : 01.01.2026 आदेश /Order Per S. R. Raghunatha, Am : These Three Appeals Preferred By The Assessee Are Directed Against The Separate Orders, Each Dated 25.08.2025, Passed By The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As “Ld. Cit(A)”). The Impugned Orders Arise Out Of The Assessments Framed By The National Faceless Assessment Centre (Hereinafter Referred To As The "Ao”) U/S.147 R.W.S 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As "The Act"), Pertaining To Assessment Years 2015-16, 2016-17 & 2017-18 :-2-:

For Respondent: Shri. ARV Sreenivasan, CIT
Section 144Section 147Section 148Section 148ASection 69A

SHRI CHANDRA MOHAN JHA ,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG , SHILLONG

Appeals are partly allowed

ITA 62/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Dec 2025AY 2013-14

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 69Section 69A

THRISSUR VANITHA CO-OPERATIVE SOCIETY LTD,PUNKUNNAM vs. ITO WARD 2(1), THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 727/COCH/2025[2019-20]Status: DisposedITAT Cochin20 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Varghese John, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 119(2)(b)Section 13Section 139(1)Section 147Section 148Section 148ASection 80ASection 80P

THRISSUR VANITHA CO-OPERATIVE SOCIETY LTD NO. R 1189,THIRUVAMBADY vs. INCOME TAX OFFICER, WARD-2(1), THRISSUR

In the result, the appeals filed by the assessee stand partly allowed for statistical purposes

ITA 721/COCH/2025[2019-20]Status: DisposedITAT Cochin20 Nov 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am

For Appellant: Shri Varghese John, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 119(2)(b)Section 13Section 139(1)Section 147Section 148Section 148ASection 80ASection 80P

A-ONE CHILDREN SHIKSHAN SANSTHAN,KOTA, RAJASTHAN vs. CIT(EXEMPTION)-JAIPUR, JAIPUR

ITA 1180/JPR/2025[2026-27]Status: DisposedITAT Jaipur04 Nov 2025AY 2026-27

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Neeraj Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)Section 80G(5)(iii)

A-ONE CHILDREN SHIKSHAN SANSTHAN,KOTA RAJASTHAN vs. CIT(EXEMPTION)-JAIPUR, JAIPUR

ITA 1179/JPR/2025[2026-2027]Status: DisposedITAT Jaipur03 Nov 2025AY 2026-2027

Bench: Learned CIT(Exemption). One application was filed seeking its registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act").

For Appellant: Shri Neeraj Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)Section 80G(5)(iii)

SHREE MAHYAVANSHI SAMAJ BOMBAY TRUST,MUMBAI vs. CIT EXEMPTION, MUMBAI

In the result, assessee’s appeal is allowed

ITA 4920/MUM/2025[2026-27]Status: DisposedITAT Mumbai31 Oct 2025AY 2026-27

Bench: Shri Beena Pillai & Smt.Renu Jauhrishree Mahyavanshi Samaj Vs. Cit Exemption Bombay Trust Pratishita Bhavan, New 91E, Madhav Bhuvan, Marine Lines, 21/22, N M Joshi Marg, Mumbai-400020. Mumbai-400013. "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aakpb0134E Appellant .. Respondent

For Appellant: Shri Ashok MehtaFor Respondent: Shri Umashankar Prasad- CIT DR
Section 12ASection 12A(1)(ac)Section 13Section 13(1)(b)Section 80G

SBI LIFE INSURANCE COMPANY LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1 , MUMBAI

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

ITA 3364/MUM/2025[2019-20]Status: DisposedITAT Mumbai31 Oct 2025AY 2019-20

Bench: Shri Pawan Singh& Smt. Renu Jauhri

Section 143Section 143(3)Section 254(1)Section 263

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 48/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Oct 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 47/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Oct 2025AY 2015-16

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

INCOME TAX OFFICER EXEMPTIONS 2(4), MUMBAI, MUMBAI vs. THE CHEMBUR GYMKHANA, MUMBAI

Appeals of the revenue are allowed for

ITA 46/MUM/2025[2013-14]Status: DisposedITAT Mumbai16 Oct 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Smt.Renu Jauhriआयकरअपीलसं./Ita No. 46, 47, 48 & 491/Mum/2025 ("नधा"रणवष" / Assessment Year: 2013-14, 2015-16,2016-17 & 2018-19) Income Tax Officer V/S. The Chembur Exemptions 2(4), Gymkhana बनाम Mumbai 16Th Road Chembur, Room No. 609, 6Th Floor, Mumbai 40071 Mtnl Building, Cumballa Hill, Mumbai 400026 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatt4163F .. Appellant/अपीलाथ" Respondent/""तवाद"

For Appellant: Shri Vipul JoshiFor Respondent: 26.09.2025
Section 1Section 11Section 12ASection 13Section 13(1)Section 2(15)Section 250

HOLYFAITH TRIBAL W AND D TRUST ,RANCHI vs. ITO EXEMPTION WARD, RANCHI

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

ITA 69/RAN/2024[2016-17]Status: DisposedITAT Ranchi29 Sept 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Before Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahayshri Ratnesh Nandan Sahay(Virtual Hearing) Holyfaith Tribal W & D Trust, Ranchi, Holyfaith Tribal W & D Trust, Ranchi, I.T.O., 406, Midland East Apartment, 406, Midland East Apartment, Exemption Ward, Exemption Ward, Vs. Anantpur, Chutia, Doranda, Anantpur, Chutia, Doranda, Ranchi. Ranchi-834002 (Jharkhand) 834002 (Jharkhand) Pan No. Aaath 5200 R Aaath 5200 R Appellant/ Assessee Appellant/ Assessee Respondent/ Revenue Respondent/ Revenue

Section 11Section 13(1)Section 133(6)Section 17

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

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)

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