Section 13(1)(b) of the Income Tax Act

The decision most relied on for Section 13(1)(b) is CIT v. Dawoodi Bohra Jamat (364 ITR 31), cited in 83 of the 74 judgments on BharatTax that turn on this section.

Leading authorities on Section 13(1)(b)

CIT v. Dawoodi Bohra Jamat
364 ITR 31 · 2014 · Supreme Court
83
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
82
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.

CIT v. Dawoodi Bohara Jamat
43 Taxmann.com 243 · 2014 · Supreme Court
57
citing judgments

A religious trust is entitled to exemption under sections 11 and 12 of the Income Tax Act, which are substantive provisions for exemption available to a religious or charitable trust.

Tranvancore Cements Ltd. v. Asst. CIT
305 ITR 170 · 2008 · High Court
37
citing judgments

An Assessing Officer who initiates reassessment proceedings under section 148 based on specific reasons cannot reassess income on issues unrelated to those reasons.

CIT (Exemptions) v. Bayath Kutchhi Dasha Oswal Jain Mahajan Trust
74 Taxmann.com 199 · 2016 · High Court
35
citing judgments
CIT v. Palghat Shadi Mahal Trust
254 ITR 212 · 2002 · Supreme Court
24
citing judgments
CIT(E) v. Jamiatul Banaat Tankaria
168 Taxmann.com 35 · 2024 · High Court
20
citing judgments
CIT v. Bayath Kutchhi Dasa Oswal Jain Mahajan Trust
8 ITR-OL 494 · 2017 · High Court
19
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

Judgments on Section 13(1)(b)

SHRI SURTI MODH VANIK JAGRUTI MANDAL,MUMBAI vs. CIT EXEMPTION, MUMBAI

ITA 8229/MUM/2025[2026-27]Status: DisposedITAT Mumbai06 Mar 2026AY 2026-27

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Arun Kanti Datta, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80G

SHRI SURTI MODH VANIK JAGRUTI MANDAL,MUMBAI vs. CIT EXEMPTION, MUMBAI

ITA 8227/MUM/2025[2026-27]Status: DisposedITAT Mumbai06 Mar 2026AY 2026-27

Bench: Shri Anikesh Banerjee, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Arun Kanti Datta, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80G

GLOBAL COUNCIL OF ZOROASTRIANS TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

ITA 4930/MUM/2025[N.A.]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Shri Saktijit Dey & Shri Jagadish

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)

GLOBAL COUNCIL OF ZOROASTRIANS TRUST,MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

ITA 4928/MUM/2025[N.A.]Status: DisposedITAT Mumbai06 Feb 2026

Bench: Shri Saktijit Dey & Shri Jagadish

Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)Section 80GSection 80G(5)

SHRI BHAVNAGAR DASHASHRIMALI KANTHIBANDH (VAISHNAV) VANIK GNATI,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal in ITA No

ITA 135/AHD/2025[NA]Status: DisposedITAT Ahmedabad17 Nov 2025

Bench: Ms. Suchitra R. Kamble & Shri Makarand V.Mahadeokar

For Appellant: Shri Mohit Balani, AR
Section 12ASection 14Section 253(5)

ARHAMGACHCHH STHANAKVASI JAIN SAMPRADAY TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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

ITA 409/AHD/2025[NA]Status: DisposedITAT Ahmedabad04 Nov 2025

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.409/Ahd/2025 िनधा"रण वष" /Assessment Year : Na Arhamgachchh Sthanakvasi The Cit (Exemption) बनाम/ Jain Sampraday Trust Vejalpur 380 015 V/S. 1, Paras Chambers, Opp. Sagar Hotel Nr. Ujala Circle, Sarkhej Ahmedabad – 382 210 "थायी लेखा सं./Pan: Aaeta 9012 C (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Kamal Bhambhani, Ar Revenue By : Shri R.P. Rastogi, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 24/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’).

For Appellant: Shri Kamal Bhambhani, ARFor Respondent: Shri R.P. Rastogi, CIT-DR
Section 12ASection 12A(1)(ac)Section 250

SHREE MADHAPAR JAIN SAMAJ,MADHAPAR vs. CIT(EXEMPTION), AHMEDABAD

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

ITA 218/RJT/2024[NA]Status: DisposedITAT Rajkot03 Nov 2025

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.218/Rjt/2024 "नधा"रणवष"/ Assessment Year: Na Shree Madhapar Jain Samaj Cit (Exemption) बनाम Shri Aayambil Shala Junavas Ahmedabad Madhapar, Bhuj, Gujarat-370020 Vs. Pan : Aayts4000N (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Darshak Thakkar, ARFor Respondent: Smt. Pallavi, CIT-DR
Section 11Section 12A(1)(ac)Section 13(1)(b)

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

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT(EXEMPTION),, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1501/KOL/2025[---]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

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

AMIGOS PRASASTH PATH SOCIAL WELFARE SOCIETY,KOLKATA vs. CIT (EXEMPTION),, KOLKATA

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 1500/KOL/2025[----]Status: DisposedITAT Kolkata27 Oct 2025

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.1500 & 1501/Kol/2025 Amigos Prasasth Path Social Welfare Society.……….……….……….……Appellant 1 Ram Krishna Bagchi Lane, Beadon Street, Battala, Kol- 700006.. [Pan: Aajta7599P] Vs. Cit (Exemption), Kolkata………………………………….....……...…..…..Respondent Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Appellant. Shri Raja Sengupta, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 08, 2025 Date Of Pronouncing The Order : October 27, 2025 Order Per Pradip Kumar Choubey: Both The Present Appeals Have Been Preferred By The Assessee Against Separate Orders Both Dated 28.06.2025 Of The Commissioner Of Income Tax (Exemption), Kolkata [Hereinafter Referred To As ‘Cit(E)’] Rejecting The Separate Applications Filed In Form 10Ab For Final Approval As Per The Provisions Of Sections 12A(1)(Ac)(Iii) & 80G(5)(Iii) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since Both The Appeals Relate To The Same Assessee & Arise From The Final Registration U/S 12A Of The Act Which Is Compulsory For Getting Subsequent Registration U/S 80G Of The Act Which Are Interconnected In Both The Appeals & Therefore, These Appeals Were Heard Together & We Are Going To Dispose Of These Appeals By Passing A Consolidated Order. Ita No.1500/Kol/2025 Is Taken As Lead Case For Narration Of Facts.

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

ANANDABAVA SEVA SANSTHA GAUSHALA TRUST JAMNAGAR,JAMNAGAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 31/RJT/2025[2024-25]Status: DisposedITAT Rajkot21 Oct 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 31/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2024-25) (Hybrid Hearing) Anandbava Seva Sanstha Gaushala Trust, The Pr. Commissioner Of Income Vs. Gopal Bhuvan No, Anandbava Chakalo, Tax (E), Jamnagar 361001 Ahmedabad 380015 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaata2817K (Appellant) (Respondent) Appellant By : Shri Mehul Ranpura, Ld. Ar Respondent By : Shri Sanjay Punglia, Ld. Sr. (Dr) Date Of Hearing : 22/07/2025 Date Of Pronouncement : 21/10/2025

For Appellant: Shri Mehul Ranpura, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. Sr. (DR)
Section 2(15)Section 80(5)Section 80GSection 80G(5)Section 80G(5)(iii)

MR. ARPANBHAI VIRAMBHAI DESAI,GANDHINAGAR vs. PR.CIT, AHMEDABAD-3, AHMEDABAD

In the result, all four appeals filed by the assessee are allowed in above terms

ITA 758/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2014-15

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

For Appellant: Shri D K Parikh, ARFor Respondent: Shri Sher Singh, CIT.DR
Section 12Section 147Section 263

HAJI PIR MOHMAD YUSUF WAQF,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is dismissed

ITA 1326/SRT/2024[2024-25]Status: DisposedITAT Surat15 Oct 2025AY 2024-25

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1326/Srt/2024 (Hybrid Hearing) Haji Pir Mohmad Yusuf Waqf Commissioner Of Income-Tax बनाम/ Chowk Bazar, Surat- 395 003 (Exemption), Ahmedabad-380 015 Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacth 6551 R (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Suresh K. Kabra, Ca राज" की ओर से /Respondent By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 30/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 15/10/2025

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

AMRELI MODH VANIK COMMUNITY PROPERTY,AMRELI vs. THE PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 360/RJT/2024[2024-25]Status: DisposedITAT Rajkot29 Sept 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./ Ita No.360/Rjt/2024 "नधा"रण वष"/ Assessment Year: 2024-25 Amreli Modh Vanik Principal Commissioner Of Community Property बनाम Income-Tax(Exemption), Nr. Rajkamal Chowk, Amreli- /Vs. Ahmedabad, 365 601 Room No.609, 6Th Floor, Ayakar Bhawan (Vejalpur), Nr. Sacin Tower 100 Ft Road, Anandnagar Prahladnagar Road, Ahmedabad-3800 015 "थायीलेखासं /.जीआइआरसं . / Pan/Gir No.: Aagta 8104 R (अपीलाथ"/Appellant) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia Cit-Dr

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

MSB EDUCATIONAL SOCIETY,KOTA, RAJASTHAN vs. CIT(E) JAIPUR, JAIPUR, RAJASTHAN

In the result, this last objection also no more stands on its legs

ITA 155/JPR/2025[2025-26]Status: DisposedITAT Jaipur23 Sept 2025AY 2025-26

Bench: Shri Gagan Goyal & Shri Narinder Kumarmsb Educational Society, Plot No. 1, Burhani Park, Ward No. 1, Ramnagar Nanta, Kota 324 008 Pan No. Aaqam 8644P ...... Appellant Vs.

For Appellant: Mr. Ankit Chokshi, CA, Ld. AR (thro. VC)For Respondent: Mr. Rajesh Ojha, CIT, Ld. DR
Section 12ASection 17

ADITYA BIRLA EDUCATION TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4474/MUM/2025[NA]Status: DisposedITAT Mumbai19 Sept 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Saurabh Soparkar (virtually appear), Shri Yogesh Thar, ShriFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(b)

HATKESHWAR MAHADEV TRUST,MAHISAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 300/AHD/2024[NA]Status: DisposedITAT Ahmedabad09 Sept 2025

Bench: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Respondent byFor Respondent: Shri Sher Singh, CIT-DR
Section 12ASection 12A(1)(ac)Section 13(1)(b)

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD

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

ITA 849/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

SHRI SAJISAVAI MOXDHAM SEVA TRUST ,SAVARKUNDLA, DIST. AMRELI vs. THE CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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

ITA 848/RJT/2024[2024-25]Status: DisposedITAT Rajkot19 Aug 2025AY 2024-25

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 848 & 849/Rjt/2024 Shri Sajisavai Moxdham Seva Vs. The Cit (Exemption), Trust-Amreli, Savarkundla, Ahmedabad Amreli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abbts9964K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri Praveen Verma, CIT-DR
Section 12ASection 12A(1)(ac)Section 80G(5)

DASHA SHRIMALI KANDOI GNATI,RAJKOT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

The appeal of the assessee is allowed, for statistical purpose

ITA 96/RJT/2025[NA]Status: DisposedITAT Rajkot18 Aug 2025

Bench: Dr. Arjun Lal Saini & Shri Diesh Mohan Sinha

For Appellant: Shri Kamal Bhambhani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. SR. DR
Section 12ASection 12A(1)Section 12A(1)(ac)Section 13Section 2(15)

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