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
24
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
10
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
4
citing judgments
Banerjee v. CIT
9 ITR 137 · 1941 · Reported
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 · 2001 · Reported
3
citing judgments

Judgments on Section 13(2)(a)

Income Tax Officer (Exemtion), Indore vs. M/S Rishiraj Singh Memorial Education and Welfare Society, Indore

Appeals are allowed for statistical purposes

ITA 698/IND/2017[2014-15]Status: DisposedITAT Indore24 Nov 2023AY 2014-15

Bench: Shri Vijay Pal Rao

Section 11Section 12ASection 13(3)Section 132Section 143(3)Section 153A

Income Tax Officer (Exemtion), Indore vs. M/S Rishiraj Singh Memorial Education and Welfare Society, Indore

Appeals are allowed for statistical purposes

ITA 697/IND/2017[2011-12]Status: DisposedITAT Indore24 Nov 2023AY 2011-12

Bench: Shri Vijay Pal Rao

Section 11Section 12ASection 13(3)Section 132Section 143(3)Section 153A

Income Tax Officer (Exemption), Indore vs. M/S Rishiraj Singh Memorial Education and Welfare Society, Indore

Appeals are allowed for statistical purposes

ITA 696/IND/2017[2012-13]Status: DisposedITAT Indore24 Nov 2023AY 2012-13

Bench: Shri Vijay Pal Rao

Section 11Section 12ASection 13(3)Section 132Section 143(3)Section 153A

Laxminarayan Mandir Trust, Mumbai vs. Income Tax Officer (Exemption) 1(4), Mumbai

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is allowed

ITA 3273/MUM/2022[2013-14]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Smt. Shailja Rai
Section 13Section 13(1)(c)Section 13(2)(a)Section 2(15)Section 250

Income Tax Officer (Exemption)-1(4), Mumbai vs. Laxminarayan Mandir Trust, Mumbai

In the result, the appeal by the Revenue is dismissed, while the appeal by the assessee is allowed

ITA 3235/MUM/2022[2013-2014]Status: DisposedITAT Mumbai18 Sept 2023AY 2013-2014

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri B.N. RaoFor Respondent: Smt. Shailja Rai
Section 13Section 13(1)(c)Section 13(2)(a)Section 2(15)Section 250

Sher-E- Kashmir College of Education, (Unit of) Pir Panchal Education Trust, Jammu vs. Income Tax Officeer Wrd-1(3), Jammu

In the result, the captioned four appeals of the Assessee

ITA 177/ASR/2019[2010-11]Status: DisposedITAT Amritsar26 Sept 2022AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 11Section 12Section 13Section 13(1)(c)Section 13(2)Section 143(3)Section 250(6)

M/S. Nabadigant Educational Trust, Bhubaneswar vs. ITO, Ward-2(1), Bhubaneswar

In the result, both appeals of the assessee are dismissed

ITA 137/CTK/2016[2011-12]Status: DisposedITAT Cuttack17 May 2022AY 2011-12
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

M/S. Nabadigant Educational Trust, Bhubaneswar vs. ITO, Ward-2(1), Bhubaneswar

In the result, both appeals of the assessee are dismissed

ITA 3/CTK/2015[2009-10]Status: DisposedITAT Cuttack17 May 2022AY 2009-10
For Appellant: Shri B.R.Pattnaik, ARFor Respondent: Shri M.K.Goutam, CIT-DR
Section 11Section 12ASection 13Section 13(1)(c)Section 13(1)(d)Section 13(2)(a)Section 143(2)Section 143(3)Section 80G

Shahshib Minority Welfare and Educational Society, Bangalore vs. Income Tax Officer Ward-3(E), Bangalore

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

ITA 2875/BANG/2018[2009-10]Status: DisposedITAT Bangalore03 Jan 2022AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Gangadhar Saastry, ITPFor Respondent: Sri.Ananda H., Addl.CIT-DR
Section 11Section 12ASection 13(2)(a)Section 13(2)(b)Section 13(3)Section 143(3)Section 251(2)

M/S. Indian Institute of Engg. Technology, Chennai vs. DDIT, Chennai

ITA 2092/CHNY/2016[2011-12]Status: DisposedITAT Chennai05 Oct 2021AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 2092/Chny/2016 िनधा"रण वष"/Assessment Year: 2011-12 M/S. Indian Institute Of Engineering The Deputy Commissioner Of Technology, No. 363, Arcot Road, Vs. Income Tax (Exemption)-Iii, Kodambakkam, Chennai 600 024. Chennai 600 034. [Pan:Aaatt2768C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 02.09.2021 घोषणा की तारीख /Date Of Pronouncement : 05.10.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 17, Chennai, Dated 30.03.2016 Relevant To The Assessment Year 2011-12. Vide Common Order In M.P. Nos. 219 & 220/Chny/2018 In I.T.A. Nos. 2092 & 2093/Chny/2016 Dated 28.06.2019, The Order Passed By The Tribunal In I.T.A. No. 2092/Chny/2016 Dated 22.06.2018 For The Assessment 2011-12 Alone Has Been Recalled For Limited Purpose & Relevant Portion Of The Order Is Extracted As Under: “6. For Ay 2011-12, The Exemption U/S.11 Was Denied Only For The Reason Or Issue That Honorarium Was Paid. This Issue Was Decided In Favour Of The Assessee By The Itat In The Earlier Year & By Following That Order This Issue Was Allowed In This Year As Well In Favour Of The Assessee. The Ao Did Not 2

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 11Section 11(1)(c)Section 11(5)Section 2(15)

M/S. Rajasthan Vikas Sansthan, Jodhpur vs. CIT(E), Jaipur

ITA 44/JODH/2020[2019-20]Status: DisposedITAT Jodhpur01 Feb 2021AY 2019-20

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalm/S Rajasthan Vikas Sansthan, Vs. C.I.T.(E) Teesra Prahsar Bhawan, 1St A Jaipur. Road, Sardarpura, Jodhpur. Pan No. Aaatr 3975 P Assessee By Shri P.C. Parwal (Ca) Revenue By Shri K.C. Badhok, Cit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 01/02/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(E), Jaipur Dated 03/01/2020 Passed U/S 12Aa(3) Of The Income Tax Act, 1961 (In Short, The Act). In This Appeal, The Assessee Has Raised The Following Grounds Of Appeal: “1. The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted To The Assessee U/S 12Aa Of The Income Tax Act, 1961 By Incorrectly Holding That Funds Of The Trust Has Been Diverted For Purchase Of Personal Property Of The Trustees & In Form Of Highly Unreasonable Security Deposits Given To The Trustees Without Charging Interest, Thereby Violating The Provisions Of Section 13(1)(C)(Ii) R.W.S. 13(2)(A) & 13(2)(G) 1.1 The Ld. Cit(E) Has Erred On Facts & In Law In Cancelling The Registration Granted U/S 12Aa Of The Income Tax Act, 1961 By Not Considering The Decision Of Hon’Ble Itat In Assessee’S Own Case Whereby Vide Order Dated 16/12/2011 In Ita No. 11/Jodh/2011 It Was Held That It Case The Trust Fails To Comply With The Requirements As Mentioned In Section 11 & 13 Of The Act, Then Exemption Can Be Denied But Registration Cannot Be Cancelled.

Section 10Section 11Section 12ASection 13(1)(c)

DCIT, (Exemptions), Circle, Chennai vs. M/S. Jeppiaar Educational Trust, Chennai

In the result, the appeal of Revenue is dismissed

ITA 588/CHNY/2019[2010-11]Status: DisposedITAT Chennai19 Sept 2019AY 2010-11

Bench: Shri George Mathan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.588/Chny/2019 "नधा"रण वष" /Assessment Year: 2010-11

For Respondent: Smt.S.Vidya,C.A and Shri Sriraj Gokavarapu,C.A
Section 11Section 13(1)(c)Section 13(3)

DCIT (E), Ghaziabad vs. M/S Late Shyam Behari Mishra Memorial Charitable Trust, Kanpur

ITA 6861/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Sept 2018AY 2010-11

Bench: Sh. R.K. Panda

Section 11Section 12Section 12A

ACIT(Exemptions), Cir-1, Kolkata vs. Hooghly Engineering & Technology College Society, Hooghly

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

ITA 1579/KOL/2016[2010-11]Status: DisposedITAT Kolkata04 Jul 2018AY 2010-11

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1579/Kol/2016 Assessment Year : 2010-11 Acit (Exemptions), Cir-1, Kolkata -Vs- Hooghly Engineering & Technology College Society [Pan: Aaah 2856 A] (Appellant) (Respondent)

For Appellant: Shri Nicholas Murmu, Addl. CIT, Sr. DRFor Respondent: Shri K.M. Roy, FCA
Section 11Section 12Section 12ASection 13Section 13(1)Section 13(2)(a)Section 13(3)Section 13(3)(cc)Section 143(3)

Suraj Devi Mohta Charitable Trust, Kolkata vs. DIT-Exemption, Kolkata

In the result, the appeal filed by the assessee, is allowed

ITA 2023/KOL/2014[]Status: DisposedITAT Kolkata25 Sept 2017

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2023/Kol/2014 Suraj Devi Mohta Charitable Vs. D.I.T.(Exemption), Kolkata Trust 10B, Middleton Row, 6Th 7, Lyons Range, 2Nd Floor, Room Floor, Kolkata – 700 071. No.4C, Kolkata – 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaets3384 F (Appellant) .. (Respondent) Appellantby :Shri P. J. Bhide, Fca Respondent By :Shri G. Hangshing, Cit(Dr) सुनवाईकीतारीख/ Date Of Hearing : 06/09/2017 घोषणाकीतारीख/Date Of Pronouncement : 25/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Is Directed Against An Order Passed By The Director Of Income Tax (Exemption), Kolkata Dated 06.08.2014. 2.This Appeal Is Time-Barred By 21 Days. The Assessee Moved An Application For Condonation Of Delay In Filing The Appeal. Having Heard The Petition Of Condonation Of Delay, We Find That There Was Sufficient Reason For Not Filing The Appeal Within The Time Limit, Before The Itat. Therefore, We Condone The Delay & Admit The Appeal For Hearing. 3. The Grounds Of Appeal Raised By The Assessee Are As Under: “1.That On The Facts & Circumstances Of The Case, The Ld. Director Of Income Tax(Exemption), Kolkata Erred In Rejecting The Application For Renewal Of Exemption U/S 80G(5)(Vi) Of The I.T. Act, 1961 On The Ground That The Loan Given To Mrs. Shrutimohta, Wife Of One Of The Trustees, Shri

For Appellant: Shri P. J. Bhide, FCAFor Respondent: Shri G. Hangshing, CIT(DR)
Section 11Section 11(5)Section 13Section 13(2)(a)Section 80G(5)(vi)

Mahima Shiksha Samiti, Jaipur vs. ACIT(Exemption), Jaipur

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 831/JPR/2016[2012-13]Status: DisposedITAT Jaipur25 Apr 2017AY 2012-13
For Appellant: Shri Vinod Kumar Gupta (C.A.)For Respondent: Shri R.S. Verma (Addl. CIT)
Section 11Section 11(1)Section 13Section 13(3)Section 32

ACIT(Exemption), Jaipur vs. Mahima Shiksha Samiti, Jaipur

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

M/S Hai Hay Kshatriya Education Society, Bhopal vs. The ACIT 2(1), Bhopal

Appeals of the assessees are allowed

ITA 458/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

M/S Rishiraj Memorial Education & Welfare Society, Bhopal vs. The ACIT 2(1), Bhopal

Appeals of the assessees are allowed

ITA 457/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28

M/S H.K. Kalchuri Education Trust, Bhopal vs. The ACIT 2(1), Bhopal

Appeals of the assessees are allowed

ITA 456/IND/2016[2011-12]Status: DisposedITAT Indore17 Jan 2017AY 2011-12

Bench: Shri D.T. Garasia, Hon’Ble & Shri O.P. Meena, Hon’Blea.Y. 2011-12 H.K. Kalchuri Education Trust, Bhopal Pan – Aaath 3738 E ::: Appellant

Section 11Section 13(1)(c)Section 13(3)Section 13(3)(e)Section 2(15)Section 28