Section 13(9) of the Income Tax Act

Income-tax Act, 2025: ss.332–355

Section 13(9) 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(9) is CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public (105 Taxmann.com 97), cited in 9 of the 41 judgments on BharatTax that turn on this section.

Leading authorities on Section 13(9)

CIT (Exemption) v. Bochasanwasi Shri Akshar Purshottam Public
105 Taxmann.com 97 · 2019 · Supreme Court
9
citing judgments
Yoga Asharam Management Trust v. ITO (Exemptions)
126 Taxmann.com 76 · 2021 · ITAT
8
citing judgments
Addl.CIT v. A.I.N. Rao Charitable Trust
129 CTR 205 · 1995 · Reported
7
citing judgments
S.R.F. Charitable Trust v. Union of India
193 ITR 95 · 1992 · High Court
7
citing judgments
CIT(Exemption) v. Reham Foundation
111 Taxmann.com 379 · 2019 · High Court
6
citing judgments
Hotel & Restaurant Association (2003) 132 Taxman 76 (Delhi). 2. Bharat Kalyan Pratisthan v. DIT (E)
160 Taxmann 216 · 2007 · High Court
4
citing judgments
Pathapati Subba Reddy (Died) by LRs & Ors. v. The Special Deputy Collector (LA)
4 SCR 241 · 2024 · Reported
3
citing judgments
DIT(E) v. NBIE Welfare Society, New Delhi
54 Taxmann.com 196 · 2015 · High Court
3
citing judgments

Judgments on Section 13(9)

Imc Society of Iti Govt Central Crafts Institute for Women Sec 11 C Chd, Chandigarh vs. Income Tax Officer, Exemption Ward, Chandigarh

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

ITA 1850/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh24 Sept 2026AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Rajesh Damodarlal Sharma, Jm आयकरअपीलसं./ Ita No.1850/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2017-18) Imc Society Of Iti, Ito (Exemptions), Govt. Central Crafts Institute For Women, Ward, Chandigarh. बनाम/ Vs. Sector 11-C, Chandigarh. "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaati-6587-J (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri B.K.Nohria (Ca) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr

For Appellant: Shri B.K.Nohria (CA) – Ld. ARFor Respondent: Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 11(2)Section 119(2)(b)Section 13(9)Section 143(3)

Saguna Rural Foundation, Mumbai vs. Exem. Ward 2(3), Mumbai

Accordingly, the ground raised by the assessee is allowed for statistical purposes

ITA 654/MUM/2026[2017-18]Status: DisposedITAT Mumbai05 May 2026AY 2017-18
Section 11Section 11(1)(a)Section 11(2)Section 12ASection 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 250

Karnataka State Foot Ball Association, Bengaluru vs. Income Tax Officer(Exemption)Ward-1, Bangalore

In the result, both the Appeals are allowed for statistical purposes

ITA 1833/BANG/2025[2024-25]Status: DisposedITAT Bangalore29 Apr 2026AY 2024-25

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Respondent: Shri Rohan N, Assistant CA to
Section 12ASection 139(1)Section 143(1)

Karnataka State Foot Ball Association, Bangalore vs. Income Tax Officer(Exemptions)Ward-1, Bangalore

In the result, both the Appeals are allowed for statistical purposes

ITA 1832/BANG/2025[2022-23]Status: DisposedITAT Bangalore29 Apr 2026AY 2022-23

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Respondent: Shri Rohan N, Assistant CA to
Section 12ASection 139(1)Section 143(1)

Ameenamma Charitble Trust, Anantapur vs. ITO, (Exemption) Ward-Tirupati, Tirupati

In the result, appeal filed by the assessee Trust is partly allowed in terms of our aforesaid observations

ITA 1841/HYD/2025[2016-17]Status: DisposedITAT Hyderabad20 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1841/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Ameenamma Charitable Vs. Income Tax Officer Trust, (Exemption) Ward – Anantapur. Tirupati. Pan: Aaeta7403P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ka Sai Prasad, Ca राज" व "ारा/Revenue By: Shri K Vamsi Krishna, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Trust Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-1, Chennai, Dated 03/10/2025, Which In Turn Arises From The Order Passed By The Income Tax Officer, Exemption Ward, Tirupati (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 14/12/2018 For The Assessment Year (Ay) 2016-17. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri KA Sai Prasad, CAFor Respondent: Shri K Vamsi Krishna, Sr.AR
Section 11Section 11(1)Section 11(2)Section 115BSection 12ASection 13(9)Section 139(1)Section 143(2)Section 143(3)Section 250

G.C.T.Alumni Association, Coimbatore vs. ACIT, Exemptions, Coimbatore

The appeal of the assessee is allowed

ITA 3673/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.3673/Chny/2025 िनधा&रण वष& /Assessment Year: 2020-21

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Dr. M.D. Vijay Kumar, JCIT
Section 11Section 119Section 13(9)Section 139(1)Section 143(1)Section 250

Patan Education Society, Satara vs. ITO Exemption 1, Pune

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

ITA 705/PUN/2025[2017-18]Status: DisposedITAT Pune04 Feb 2026AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.705/Pun/2025 िनधा"रण वष" / Assessment Year : 2017-18 Patan Education Society, Vs. Ito (Exemption)-1, Shikka Mension, Patan S.O., Pune. Patan, Satara- 415206. Pan : Aaatp8412H Appellant Respondent Assessee By : Shri Prateek Jha & Shri Prayag Jha Revenue By : Shri Vinod Pawar Date Of Hearing : 08.01.2026 Date Of Pronouncement : 04.02.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.01.2025 Passed By Ld. Addl./Jcit(A)-2, Visakhapatnam [‘Ld. Cit(A)’] For The Assessment Year 2017-18. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. The Ld Cit(A) Erred In Sustaining The Order Under Section 143(1) Without Appreciating That The Adjustment Made Was Beyond The Purview Of The Provisions Of Section 143(1).

For Appellant: Shri Prateek Jha &For Respondent: Shri Vinod Pawar
Section 11Section 11(2)(c)Section 12ASection 13(9)Section 139(1)Section 143(1)

Shree Tarak Guru Jain Granthalya, Udaipur vs. DCIT, CPC, Bengaluru / ITO (Exemption), Udaipur

ITA 22/JODH/2023[2019-20]Status: DisposedITAT Jodhpur28 Jan 2026AY 2019-20

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

Shree Tarak Guru Jain Granthalya, Udaipur vs. DCIT, CPC, Bengaluru / ITO (Exemption), Udaipur

ITA 21/JODH/2023[2017-18]Status: DisposedITAT Jodhpur28 Jan 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 1Section 11Section 11(1)Section 11(2)Section 12ASection 12A(1)(ba)Section 13(9)Section 139(5)Section 139(9)Section 143(1)(A)

DCIT, Trivandrum vs. St Josephs Province, Trivandrum

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

ITA 443/COCH/2025[2018-19]Status: DisposedITAT Cochin14 Aug 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

DCIT, Trivandrum vs. St. Josephs Province, Trivandrum

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

ITA 442/COCH/2025[2017-18]Status: DisposedITAT Cochin14 Aug 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: ------- None -------For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12Section 12ASection 12A(1)(b)Section 13Section 13(9)Section 139Section 139(1)Section 143(3)Section 21A

Gram Vikas Trust, Berhampur vs. ITO, Exemption Ward, Berampur

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 437/CTK/2024[AY 2015-16]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

Gram Vikas Trust, Berhampur vs. ITO, Exemption Ward, Berampur

In the result, both the appeals filed by the assessee for AYs 2014-

ITA 436/CTK/2024[AY 2014-15]Status: DisposedITAT Cuttack12 Jun 2025

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 11(2)Section 119(2)(b)Section 143(1)(a)Section 154Section 234BSection 250

Shree Subrahmanya Temple, Thokur vs. ITO, Exemptions, Ward-2, Mangalore

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

ITA 2437/BANG/2024[2437]Status: DisposedITAT Bangalore28 May 2025

Bench: Shri Waseem Ahmedassessment Year: 2016-17

For Appellant: Smt. Sheetal Boarkar, AdvocateFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept
Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 111Section 13(9)

Kerala Catholic Association, Mumbai vs. Income Tax Officer Exem Ward 1(4), Mumbai

Appeal of the assessee is allowed

ITA 945/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Apr 2025AY 2017-18

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 945/Mum/2025 (निर्धारण वर्ा / Assessment Year :2017-18) Kerala Catholic V/S. Ito Exemption, Ward 1(4), Association बिधम Mumbai Kca Bhavan, St. Francis Of Room No. 612, 6Th Floor, Asis International School, Cumballa Hill Mtnl Te P.L. Lokhande Marg, Building, Pedder Road, Dr. Chembur, Mumbai, Gopalrao Deshmukh Marg, Maharashtra-400043 Mumbai, Maharashtra- 400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatk3121E Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Tanzil R. PadvekarFor Respondent: Shri Ajit Pal Singh
Section 11(1)Section 11(2)Section 11(2)(c)Section 143(3)Section 250

Sri Surya Narayana Swamy Vari Devasthanams, Arasavalli vs. The Assistant Commissioner of Income Tax, Exemption Circle, Vijayawada

In the result, appeal of the assessee is allowed

ITA 121/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2017-18

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 121/Viz/2023 (निर्धारण वर्ा/ Assessment Year : 2017-18) Sri Surya Narayana Swamy Vari Vs. The Assistant Commissioner Devasthanams, Of Income Tax, Arasavalli, Exemption Circle, Srikakulam District. Vijayawada. Pan: Aaajs0913Q (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 11(2)Section 12ASection 13(9)Section 143(2)Section 143(3)Section 43(10)

Shree Sree Balananda Trust, Deoghar vs. ITO, Exemption Ward, Dhanbad

In the result, this appeal of assessee is allowed

ITA 16/RAN/2023[2016-17]Status: DisposedITAT Ranchi04 Feb 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryshree Sree Balananda Trust, I.T.O., Sri Sri Balananda Ashram, Karinabad, Exemption Ward, Vs. Deoghar, Dist.- Deoghar, Dhanbad. Jharkhand-841112 Pan No. Aabts 0579 H Appellant/ Assessee Respondent/ Revenue

Section 11Section 13(9)Section 139(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 154

Prof. Rajendra Singh Shikshan Samiti, Mandsaur vs. DCIT, CPC Bengaluru and ITO, Exemption, Ujjain

The appeal of the assessee is allowed

ITA 420/IND/2024[2019-20]Status: DisposedITAT Indore31 Jan 2025AY 2019-20

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2019-20 Prof. Rajendra Singh Dcit, Cpc Gangaluru Shikshan Samiti, Mandsaur बनाम/ Saraswati Shishu Mandir Vs. Keshav Nagar (Assessee/Appellant) (Revenue/Respondent) Pan: Aaeap0905C Assessee By Shri Apurva Mehta & Rajesh Mehta, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 20.01.2025 Date Of Pronouncement 31.01.2025

Section 11(2)Section 12ASection 143(1)Section 143(1)(a)Section 250

The Quaide Milleth Educational and Social Trust, Cehnnai vs. ITO, Exemptions Ward 1, Chennai

The appeal stand partly allowed for statistical purposes

ITA 2814/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 Jan 2025AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2814/Chny/2024 (िनधा'रणवष' / Assessment Year: 2016-17) The Quaide Milleth Educational & Ito बनाम/ Social Trust Exemptions Ward-1 #82, Sterling Road, Nungambakkam, Chennai. Vs. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabtt-3583-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjun Raj (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 28-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025

For Appellant: Shri N. Arjun Raj (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR
Section 11Section 11(2)Section 119Section 119(2)(b)Section 13(9)Section 139(1)Section 143(3)

Shimoga Urban Development Authority, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal of the assessee is dismissed

ITA 57/BANG/2024[2019-20]Status: DisposedITAT Bangalore31 Jan 2025AY 2019-20

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year: 2019-20

For Appellant: Sri Balram R Rao, A.RFor Respondent: Sri Subramanian S., D.R
Section 11Section 11(2)Section 13(9)Section 250