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)

Arya Vysya Samajam, Thanjavur vs. ITO (Exemptions), Trichy

ITA 1755/CHNY/2019[--]Status: DisposedITAT Chennai25 Oct 2021

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 1755/Chny/2019 M/S. Arya Vysya Samajam, The Income Tax Officer (Exemptions), No. 34, Moorthy Street, Vs. Exemptions Ward, Kumbakonam, Thanjavur 612 001. Trichy. [Pan:Aafaa4278E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri Abani Kantha Nayak, Cit सुनवाई की तारीख/ Date Of Hearing : 07.10.2021 घोषणा की तारीख /Date Of Pronouncement : 25.10.2021 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 (Exemptions), Chennai, Dated 30.04.2019 In Rejecting Form 10A For Registration Under Section 12Aa Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri Abani Kantha Nayak, CIT
Section 11Section 12ASection 13Section 2(15)Section 25Section 3Section 5Section 9