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

The decision most relied on for Section 13(2)(c) is Airport Authority of India v. CIT (340 ITR 407), cited in 40 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 13(2)(c)

Airport Authority of India v. CIT
340 ITR 407 · 2012 · High Court
40
citing judgments

Expenditure incurred to facilitate the smooth functioning of business and ensure profitable operation is revenue in nature and not capital expenditure.

CIT v. Shri Billeswara Charitable
246 ITR 452 · 2000 · High Court
38
citing judgments

Compliance with sections 11 and 12 of the Income Tax Act is not a prerequisite for considering an application for registration under section 80G(5). Excessive transactions between a charitable trust and its related concerns lacking commercial prudence can lead to forfeiture of exemption under Section 11.

DIT(E) v. Charanjiv Charitable Trust
43 Taxmann.com 300 · 2014 · High Court
28
citing judgments

A charitable trust can claim depreciation on a capital asset even if its cost was treated as application of income for charitable purposes. Allowing depreciation does not constitute double allowance.

99 ITR 375 (Del), CIT vs. Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490 (Mad), CWT v. Prithvi Raj & Co.
199 ITR 424 · 1993 · High Court
21
citing judgments
CIT v. Bholaram Educational Society
101 Taxmann.com 193 · 2019 · Supreme Court
13
citing judgments
Apne Aap Women Worldwide (India) Trust v. ITO (Exemptions)
102 Taxmann.com 400 · 2019 · Reported
3
citing judgments
CIT v. Jamuna Lal Bajaj Seva Trust
171 ITR 568 · 1988 · High Court
3
citing judgments

Judgments on Section 13(2)(c)

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

SANDIP FOUNDATION,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) 2(1), MUMBAI

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

ITA 6031/MUM/2025[2018-2019]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-2019

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsandip Foundation 2Nd Floor, Koteshwar Plaza, J.N. Road, Mulund (W), Mumbai – 400080 ............... Appellant Pan: Abefs2855C

For Appellant: Shri K GopalFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 11Section 13(2)(c)Section 13(2)(d)Section 154Section 234ASection 250

INCOME TAX OFFICER, EXEMPTION WARD, RANCHI, RANCHI vs. DUKHHARAN MEMORIAL CHARITABLE TRUST, RANCHI

In the result, the appeal filed by the Revenue is dismissed

ITA 261/RAN/2024[2017-18]Status: DisposedITAT Ranchi14 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.261/Ran/2024 Assessment Year: 2017-18 Ito, Exemption Ward, Ranchi ….…………….……...................……….……Appellant Vs. Dudhharan Memorial Charitable Trust.…..….........……........……...…..…..Respondent Rani Hospital Behind Machlighar Booty Road, Ranchi, Jharkhand – 834001. [Pan: Aactd1772A] Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 14, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Nfac, Delhi (Hereinafter Referred To As “Cit(A)”) Dated 20.03.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”).

Section 11Section 13(1)(c)Section 250

DEPUTY COMMISSIONER OF INCOME TAX,(E), CIRCLE-1, BANGALORE vs. K J FOUNDATION, BANGALORE

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1742/BANG/2025[2022-23]Status: DisposedITAT Bangalore09 Jan 2026AY 2022-23

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Kunjan Gandhi, CAFor Respondent: Shri Shivanand H Kalakeri, CIT
Section 11Section 13Section 13(3)Section 143(3)

ITO(E)-1(3), MUMBAI, MUMBAI vs. INDIAN RUGBY FOOTBAL UNION, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 5298/MUM/2025[2020]Status: DisposedITAT Mumbai24 Dec 2025

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Prusethito(E)-1(3) Vs. Indian Rugby Football Union R. No. 6Th Floor, Mtnl 2Nd Floor, Nawab House, M K Road, Bldg, Cumballa Hill, Dr. G D Marine Lines, Deshmukh Marg, Pedder Mumbai-400002. Road, Mumbai-400026. Pan/Gir No: Aaat11523Q (Appellant) (Respondent)

Section 13(1)(c)Section 13(3)Section 250

INCOME TAX OFFICER, EXEMPTIONS WARD-3, BENGALURU vs. SARAKKI EDUCATIONAL SOCIETY, BENGALURU

ITA 1992/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R
Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

INCOME TAX OFFICER, EXEMPTIONS, WARD-3, BENGALURU vs. SARAKKI EDUCATION SOCIETY, BENGALURU

ITA 1991/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R
Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

M/S. SARAKKI EDUCATIONAL SOCIETY,BANGALORE vs. INCOME TAX OFFICER, WARD-3(EXEMTIONS), BANGALORE

ITA 1974/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Dec 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R
Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

M/S. SARAKKI EDUCATIONAL SOCIETY ,BANGALORE vs. INCOME TAX OFFICER, WARD -3 (EXEMPTIONS), BANGALORE

ITA 1973/BANG/2024[2017-18]Status: DisposedITAT Bangalore19 Dec 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey

For Appellant: Sri C. Ramesh, A.RFor Respondent: Sri Subramanian, D.R
Section 11Section 12ASection 13Section 13(3)Section 143(2)Section 250

DY. COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE , GHAZIABAD vs. JAY SINGH SHIKSHAN SANSTHAN, FARRUKHAAD

In the result, the appeal filed by the Revenue is dismissed

ITA 3013/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Aug 2025AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Abhinav Mehrotra, AdvocateFor Respondent: Shri Om Prakash, Sr. DR
Section 12ASection 13(3)Section 142(1)

ASST.COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU, BENGALURU vs. K J FOUNDATION, BENGALURU

In the result, both the appeals filed by the Revenue for these two assessment years are dismissed

ITA 1328/BANG/2024[2021-22]Status: DisposedITAT Bangalore09 Jun 2025AY 2021-22

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Smt. Praveena S., CIT (DR)(ITAT), BengaluruFor Respondent: S/Shri Satish Mody, Advocate & Kunjan Gandhi, CA
Section 13(3)

ASST.COMMISSIONER OF INCOME TAX(EXEMPTIONS), CIRCLE-1, BENGALURU, BENGALURU vs. K J FOUNDATION, BENGALURU

In the result, both the appeals filed by the Revenue for these two assessment years are dismissed

ITA 1327/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Jun 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Smt. Praveena S., CIT (DR)(ITAT), BengaluruFor Respondent: S/Shri Satish Mody, Advocate & Kunjan Gandhi, CA
Section 13(3)

MAA BHARTI JAN KALYAN TRUST,KOTA vs. ITO WARD EXEMPTION, UDAIPUR

In the result, both the appeals bearing ITA Nos 480 & 481/Mum/2024 are allowed for statistical purpose

ITA 487/JODH/2024[NA]Status: DisposedITAT Jodhpur30 May 2025

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Appellant: Shri R.S. Poonia,C.AFor Respondent: Shri Ajey Malik CIT-DR
Section 12ASection 12A(1)(ac)Section 13Section 13(1)(c)Section 13(2)(c)Section 13(3)

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

ITA 325/HYD/2023[2012-13]Status: DisposedITAT Hyderabad06 May 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: MS. M. Narmada, CIT-DR
Section 11Section 12Section 12ASection 13(1)(c)Section 13(3)

DY. COMMISSIONER OF INCOME TAX (EXMP), GHAZIABAD vs. PARDADA PARDADI EDUCATIONAL SOCIETY, BULANDSHAHR

In the result, appeal of Revenue in ITA No

ITA 5149/DEL/2024[2018-19]Status: DisposedITAT Delhi05 May 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Manuj Sabharwal, AdvFor Respondent: Ms. Nimisha Singh, CIT- DR
Section 11Section 12ASection 13(1)(c)Section 13(2)(c)Section 13(3)Section 13(3)(cc)

NAUGHTYS PET SANCTUARY,KERALA vs. CIT( EXEMPTION), KOCHI

In the result, appeal filed by the assessee is allowed

ITA 543/COCH/2024[2024-25]Status: DisposedITAT Cochin24 Apr 2025AY 2024-25

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Shri Sunil Jain, A.RFor Respondent: Smt. Leena Lal, Sr. D.R
Section 11Section 12Section 12ASection 13Section 13(3)

INCOME TAX OFFICER (EXEMPTION)-1(1), MUMBAI, MUMBAI vs. APNE AAP WOMEN WORLD WIDE (INDIA) TRUST, MUMBAI

In the result, the appeal is ALLOWED

ITA 3176/MUM/2024[2013-14]Status: DisposedITAT Mumbai28 Feb 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry, Jm & Shri Prabhash Shankar, Am

For Appellant: Shri Vedant Rathi, ARFor Respondent: Shri Ram Krishn Kedia, Sr.DR
Section 11Section 11(1)Section 11(2)Section 13Section 13(1)(c)Section 143(3)Section 250

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

RAVINDRA SHIKSHAN PRASARAK MANDAL,MUMBAI vs. INCOME TAX OFFICER (EXEMPTION), THANE

In the result, appeal is allowed for statistical purposes

ITA 3863/MUM/2024[2014-15]Status: DisposedITAT Mumbai13 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey, V.P. & Shri Girish Agrawal, A.M. A.Y.2014-15 Ravindra Shikshan Prasarak Mandal, Income Tax Officer (Exemption), 2Nd Floor, Qureshi Mansion, S/8, Kartik Sadan, Veer Savarkar Road, Gopal Nagar, Dombivli (E), Gokhale Road, Thane. Naupada, Vs. Thane (W). (Appellant) (Respondent) Pan Aabtr 2696A Assessee By Shri V.G. Ginde , Advocate Revenue By Shri R.R. Makwana, Addl. Cit Date Of Hearing 07.01.2025 Date Of Pronouncement 13.01.2025

Section 11Section 12ASection 13(1)Section 13(2)(c)

RAVINDRA SHIKSHAN PRASARAK MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION , THANE

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

ITA 3511/MUM/2024[2015-16]Status: DisposedITAT Mumbai03 Dec 2024AY 2015-16

Bench: Shri B R Baskaran & Shri Raj Kumar Chauhanravindra Shikshan Prasarak Vs. Ito Ward Exemption, Mandal, Thane 5/8 Kartik Sadan Saverkar Road, Room No. 208, 2Nd Floor, Opp-Gopal Nagar, Dombivli, Quereshi Mansion, Gokhale Maharashtra – 421 201 Road, Naupada, Thane (West), Pan: Aabtr2696A Near Teen Hath Naka, Thane, Maharashtra – 400 602

Section 11(1)(a)Section 13(1)(c)Section 13(2)(c)Section 143(2)Section 250

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