Which cases are most cited on Section 13(2)(a)?

DIT (Exemption) v. Girdharilal Shewnarain Tantia Trust (199 ITR 215) — 24 citing judgments; Trib.) 9. DCIT v. Sushil Kumar Jain (15 ITD 1) — 10 citing judgments; 8 Commissioner of Gift-Tax v. Indo Traders and Agencies (P.) Ltd. (131 ITR 313) — 4 citing judgments; Banerjee v. CIT (9 ITR 137) — 3 citing judgments; Page 14 of 24 20.2.1. In Reva Investment Pvt. Ltd. v. Commissioner of Gift Tax, Gujarat II (9 SCC 111) — 3 citing judgments.

How many judgments are there on Section 13(2)(a)?

BharatTax indexes 46 ITAT, High Court and Supreme Court judgments that turn on Section 13(2)(a) of the Income Tax Act, 1961.

Section 13(2)(a) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 13(2)(a) falls under section 13 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.

The decision most relied on for Section 13(2)(a) is DIT (Exemption) v. Girdharilal Shewnarain Tantia Trust (199 ITR 215), cited in 24 of the 46 judgments on BharatTax that turn on this section.

Leading authorities on Section 13(2)(a)

DIT (Exemption) v. Girdharilal Shewnarain Tantia Trust

199 ITR 215 · 1993 · High Court

citing judgments

The real income of a trust, not deemed income, is to be considered for accumulation. Deductions allowable in a normal commercial manner should be applied before determining the income to be excluded.

Trib.) 9. DCIT v. Sushil Kumar Jain

15 ITD 1 · 1986 · ITAT

citing judgments

Rent received from specified concerns is considered adequate if it is legally sufficient and reasonably so, not necessarily what is determined as market value by another party, unless the price is unconscionable.

8 Commissioner of Gift-Tax v. Indo Traders and Agencies (P.) Ltd.

131 ITR 313 · 1981 · High Court

citing judgments

Banerjee v. CIT

9 ITR 137 · 1941 · Reported

citing judgments

Page 14 of 24 20.2.1. In Reva Investment Pvt. Ltd. v. Commissioner of Gift Tax, Gujarat II

9 SCC 111 · 2001 · Reported

citing judgments

Judgments on Section 13(2)(a)

Sangita Charitable Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result the appeal of the assessee is partly allowed

ITA 1614/CHNY/2026[2012-13]Status: DisposedITAT Chennai04 Aug 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.1614 /Chny/2026 ननिाारण वर्ा / Assessment Year: 2012-13 Sangita Charitable Trust The Income Tax Officer C-378, 3Rd Street, Periyar Nagar Vs. Exemptions Ward – 3 Chennai – 600 082. Chennai. [Pan: Aadts8753P] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. T.V.Muthu Abirami, Advocate प्रत्यथी की ओर से/Respondent By : Shri. Shiva Srinivas, Cit

For Appellant: Ms. T.V.Muthu Abirami, AdvocateFor Respondent: Shri. Shiva Srinivas, CIT

Section 11Section 12ASection 13(1)(c)Section 143(2)Section 143(3)Section 80G

Aditya Birla Foundation, Mumbai vs. Income Tax Officer (Exemption)-1(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7994/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Apr 2026AY 2015-16

Bench: Hon'Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri Ronak Doshi and Shri Surajsingh Devda, CAsFor Respondent: Shri Surendra Mohan, Sr. DR

Section 11Section 11(2)Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(3)Section 36(1)

DCIT(Exemptions)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 7607/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Apr 2026AY 2015-16

Bench: Hon'Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri Ronak Doshi and Shri Surajsingh Devda, CAsFor Respondent: Shri Surendra Mohan, Sr. DR

Section 11Section 11(2)Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(3)Section 36(1)

DCIT(Exemptions)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6001/MUM/2025[2014-15]Status: DisposedITAT Mumbai28 Apr 2026AY 2014-15

Bench: Hon'Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri Ronak Doshi and Shri Surajsingh Devda, CAsFor Respondent: Shri Surendra Mohan, Sr. DR

Section 11Section 11(2)Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(3)Section 36(1)

DCIT(Exemptions)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 6000/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Apr 2026AY 2013-14

Bench: Hon'Ble Justice (Retd.) C V Bhadang & Shri Girish Agrawal

For Appellant: Shri Ronak Doshi and Shri Surajsingh Devda, CAsFor Respondent: Shri Surendra Mohan, Sr. DR

Section 11Section 11(2)Section 12ASection 13(1)Section 13(1)(c)Section 13(3)Section 143(3)Section 36(1)

DCIT(Exemptions)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

The appeals of the Revenue are dismissed

ITA 7609/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Feb 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar & Dcit(Exemption)-1(1), Aditya Birla 6Th Floor, Mtnl Foundation, Building, Pedder Road, Vs. C-1, Aditya Birla Cumballa Hills, Centre, S. K. Mumbai-400 026 Ahiremarg, Worli, Mumbai-400 030 Pan/Gir No. Aaata0382P (Applicant) (Respondent) Assessee By Shri Ronak Doshi & Shri Surajsingh Devda, Ld. Ars Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 05.02.2026

Section 11Section 12ASection 13Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 250

DCIT(Exemptions)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

The appeals of the Revenue are dismissed

ITA 7608/MUM/2025[2016-17]Status: DisposedITAT Mumbai05 Feb 2026AY 2016-17

Section 11Section 12ASection 13Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 250

Sheth Chimanlal Govinddas Memorial Trust, Pune vs. CIT(Exemption), Pune

In the result, appeal of the assessee is dismissed

ITA 1224/PUN/2025[2020-21]Status: DisposedITAT Pune16 Dec 2025AY 2020-21

Section 11Section 12ASection 131Section 142(1)Section 143(2)Section 143(3)Section 144BSection 263

Dy. Commissioner of Income Tax(Exemptions)-2(1), Mumbai vs. Sheila Gopal Foundation, Mumbai

Appeals are allowed in part and Revenue's appeals are

ITA 3317/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

Section 11Section 13(2)(a)Section 234B

Sheila Gopal Foundation, Mumbai vs. Deputy Commissioner of Income Tax Exemption Circle 2, Mumbai

ITA 3156/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Narendra Kumar Billaiya, Am

Laxminarayan Mandir Trust, Mumbai vs. Assistant Commissioner of Income Tax Exem Circle 1, Mumbai

In the result, both appeals by the assessee are allowed

ITA 716/MUM/2025[2011-12]Status: DisposedITAT Mumbai18 Mar 2025AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Am & Shri Sandeep Singh Karhail, Jm

Section 11Section 13(1)(c)Section 13(2)(a)Section 13(3)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250

ITO Exemption 2 4 Mumbai, Mumbai vs. Vaibhav Medical and Education Foundation, Mumbai

In the result, the appeal by the Revenue is partly allowed

ITA 5494/MUM/2024[2011-12]Status: DisposedITAT Mumbai24 Feb 2025AY 2011-12

Bench: Shri Amarjit Singhshri Sandeep Singh Karhailito (Exemption) – 2(4), Room No.609, 6Th Floor, Mtnl Building, Peddar Road, Mumbai – 400026 ……………. Appellant Maharashtra V/S Vaibhav Medical & Education Foundation, C-1, Aditya Birla Centre, S.K. Ahire Marg, Worli, ……………. Respondent Mumbai - 400030, Maharashtra Pan – Aaatv3207A

For Appellant: S/Shri Ronal Doshi a/w Deep ChouhanFor Respondent: Shri Ashish Heliwal, CIT-DR

Section 11Section 12ASection 13(1)Section 13(2)(a)Section 13(2)(b)Section 13(3)Section 142(1)Section 143(2)Section 145Section 24

Assistant Commissioner of Income Tax, Exemption Cir, Vijayawada vs. Sri Koundinya Educational Society, Rajahmundry

In the result, appeal of the revenue is dismissed

ITA 62/VIZ/2024[2011-12]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2011-12

Bench: Shri K. Narasimha Chary, Hon’Ble

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 36Section 40

Masina Hospital Trust, Mumbai vs. Commissioner of Income Tax (Exempitons), Mumbai

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

ITA 5366/MUM/2024[-]Status: DisposedITAT Mumbai18 Feb 2025

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Masina Hospital Trust, Cit(Exemptions), 1 Masina Hospital, Sant Satva Room No. 601, 6Th Floor, Cumballa Vs. Marg, Byculla, Hill Mtnl Te Building, Peddar Mumbai-400027. Road, Dr. Gopalrao Deshmukh Marg, Mumballa Hill, Mumbai-400026. Pan No. Aaatm 0786 D Appellant Respondent

For Appellant: Mr. Nihar JambusariaFor Respondent: Mr. Nischal B., CIT-DR

Section 13(2)(a)Section 80GSection 80G(5)(iii)

Gourishankar Education Society, Satara vs. CIT Exemption, Pune

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

ITA 1235/PUN/2024[2014-15]Status: DisposedITAT Pune10 Jan 2025AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1234 & 1235/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Gourishankar Education Vs. Cit, Exemption, Pune. Society, Panchganga Apartment, Opp. Axis Bank, Radhika Road, Satara- 415001. Pan : Aaatg6668A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amol Khairnar Date Of Hearing : 21.11.2024 Date Of Pronouncement 10.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 30.03.2024 Passed By Ld. Cit, Exemption, Pune U/S 263 Of The It Act For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1234/Pun/2024 For A.Y. 2013-14 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 12ASection 13(2)(a)Section 133ASection 147Section 148Section 263

Gourishankar Education Society, Satara vs. CIT Exemption, Pune

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

ITA 1234/PUN/2024[2013-14]Status: DisposedITAT Pune10 Jan 2025AY 2013-14

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 12ASection 13(2)(a)Section 133ASection 147Section 148Section 263

Shree Hanuman Welfare Trust, Kolkata vs. DCIT, Circle-2, Exemption, Kolkata.

In the result, in light of discussions made above, this appeal is dismissed

ITA 1326/KOL/2023[2014-15]Status: DisposedITAT Kolkata16 Oct 2024AY 2014-15

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 11(5)Section 13(2)(a)Section 164Section 271(1)(c)

Income Tax Officer, Bibikulam Madurai vs. D N Public Charitable Trust, Arasaradi Madurai Tamil Nadu

In the result, Cross Objections filed by the assessee are partly

ITA 1304/CHNY/2023[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwal

For Appellant: Mr. Arjun Raj, AdvocateFor Respondent: Dr. Samuel Pitta, JCIT

Section 1Section 13(1)(c)Section 13(3)(e)Section 147

Centre for Development Communication Trust, Jaipur vs. Commissioner of Income Tax Exemption, Jaipur

ITA 621/JPR/2023[2017-18 onwards]Status: DisposedITAT Jaipur03 Jun 2024

For Appellant: Sh. Prakul Khurana, Adv. &For Respondent: Sh. Ajay Malik, CIT &

Section 12ASection 12A(1)(ac)Section 40A(3)

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1552/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 May 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1552/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 V. The Dcit, Jaya Educational Trust, Chennai. No.8, Krishnapuram, Ii Main Road, Thiruninravur, Thiruvallur-602 024. [Pan:Aaatj 0369 D] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Shri V. Nandakumar, CIT

Section 11Section 12ASection 13(1)(c)Section 13(1)(cc)Section 13(2)(a)Section 13(2)(cc)Section 13(3)Section 143(3)Section 263