Section 2(24)(iia) of the Income Tax Act

The decision most relied on for Section 2(24)(iia) is CIT v. Divine Light Mission (278 ITR 659), cited in 14 of the 87 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(24)(iia)

CIT v. Divine Light Mission
278 ITR 659 · 2005 · High Court
14
citing judgments

Membership fees and subscription amounts received by a trust or society from its members are not voluntary contributions under Section 12 and thus cannot be characterized as such.

Tax v. Madhya Pradesh Anaj Tilhan Vyapari Mahasangh
171 ITR 677 · 1988 · High Court
12
citing judgments

Contributions are voluntary if made willingly, without compulsion, and gratuitously. This applies when determining if a receipt constitutes income, particularly under Section 2(24) of the Income Tax Act.

564 4 Bangalore Development Authority v. ACIT (176 ITD 833) 5 Hoshiarpur Improvement Trust v. ITO (
101 Taxmann.com 453 · 2019 · ITAT
10
citing judgments

Corpus donations are eligible for exemption under sections 11 and 12, even if treated as revenue receipts.

CIT v. Gem & Jewellery Export Promotion Council
143 ITR 579 · 1983 · High Court
9
citing judgments
DIT (Exemption) v. Jaipur Golden Charitable Clinical Laboratory Trust
311 ITR 365 · 2009 · High Court
7
citing judgments

Judgments on Section 2(24)(iia)

Shakuntala Devi Chandra Kumar Munot Charitable Trust, New Delhi vs. Income Tax Officer, Civic Centre

In the result, appeal filed by the assessee in ITA 3430/Del/2026 is allowed

ITA 3430/DEL/2026[2021-22]Status: DisposedITAT Delhi03 Aug 2026AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. Naveen Chandrashakuntala Devi Chandra Vs. Income Tax Officer Kumar Munot Charitable Ward Exemption 1(2) Trust Delhi – 110 002 272/2, Masjid Moth, Andrews Gang, Shahpur Jat, New Delhi Pan No. Aaxts 0174 Q (Appellant) (Respondent) Assessee By -None- Revenue By Shri Zafarul Haque Tanweer, Cit-D.R. Date Of Hearing: 03.08.2026 Date Of Pronouncement: 03.08.2026

Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 143(1)(a)Section 154Section 2(24)(iia)Section 234BSection 80G

National Education Society, Mumbai vs. DCIT, Exe Circle 2, Mumbai

In the result, the appeal of the assessee is dismissed

ITA 8823/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 May 2026AY 2017-18

Bench: Shri Sandeep Gosain & Shri Jagadishassessment Year: 2017-18

Section 11Section 11(1)(a)Section 12(1)Section 143(3)Section 2(24)(iia)

Shree Ashapuri Shree Mahodari Mataji Trust, Jalore vs. Income Tax Officer, Jalore

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

ITA 505/JODH/2025[2017-18]Status: DisposedITAT Jodhpur27 Apr 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Bleshree Ashapuri Shree Mahodari Income Tax Officer, Mataji Trust, Jalore, Mataji Trust Jalore Modarn, Bhinmal, Jalore. Pan No. Aamts5939G Assessee By Shri Anil Goyal, Ca (Virtually) Revenue By Shri Ghanshyam Meena- Jcit- Dr (Virtually) Date Of Hearing 06.04.2026. Date Of Pronouncement 27.04.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Dated 27.03.2025 Of The Commissioner Of Income Tax Appeal Addl/Jcit (A)-2 Coimbatore [Hereinafter Referred To As The Jcit(A)] With Respect To The Assessment Year 2017-18

Section 10Section 11Section 12ASection 12A(1)(b)Section 139(1)Section 139(4)Section 2(24)(iia)Section 249Section 56Section 57

Sangamner Medical Foundation and Research Institute, Ahmednagar vs. Exemption Circle Aurangabad, Ahmednagar

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

ITA 900/PUN/2025[2018-19]Status: DisposedITAT Pune26 Aug 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas BoraFor Respondent: Shri Akhilesh Srivastva
Section 115BSection 12ASection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 80Section 80G

Ram Parsad Dav Public School Society, Markanda vs. ITO (Exemptions), Ward, Ambala

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

ITA 752/CHANDI/2022[2016-17]Status: DisposedITAT Chandigarh30 Jun 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Vibhor Garg, C.AFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 10Section 11(1)(d)Section 12ASection 143(3)Section 2(24)(iia)Section 250(4)Section 250(6)Section 251(2)Section 271(1)(c)

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

ITA 879/CHANDI/2018[2011-12]Status: DisposedITAT Chandigarh03 Jun 2025AY 2011-12

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 68

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, the appeal filed by the assessee is dismissed both for non- prosecution and on merits

ITA 878/CHANDI/2018[2010-11]Status: DisposedITAT Chandigarh03 Jun 2025AY 2010-11

Bench: Us. Therefore, For The Sake Of Convenience & To Avoid Repetition, We Are Taking Ita No. 879/Del/2018 As The Lead Appeal & Reproducing The Facts, Grounds Raised & The Order Passed By The Ld. Cit(A)Karnal, For Completeness. 2. The Case Was Listed For Hearing On 29/5/2025 , When The Matter Was Called, There Was No Appearance From The Side Of The Assessee. It Is Noted From The Record That Earlier Mr. Tej Mohan, Advocate, Was Appearing On Behalf Of The Assessee. However, No Adjournment Request Or Explanation For Non-Appearance Has Been Filed. The Conduct Of The Assessee Indicates A Lack Of Interest In Prosecuting The Appeal. However, Considering Non- Appearance On Behalf Of The Assessee On Many Earlier Occasions & The Nature Of The Issues Involved, We Proceed To Decide The Appeal On Merits As Well.

For Appellant: NoneFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)
Section 68

A P E A and O E W Fund Trust, Hyderabad vs. DCIT., Exemption Circle-1(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 41/HYD/2025[2018-19]Status: DisposedITAT Hyderabad22 Apr 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri P. MuraliMohan Rao, C.AFor Respondent: : Shri B. Bala Krishna, CIT-DR
Section 11(1)(a)Section 12(1)Section 143(3)Section 154Section 161

Credit Guarntee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT (E)_1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5834/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Mar 2025AY 2013-14

Bench: the CIT(A) against the aforesaid Assessment Order which was dismissed, vide order dated 30/09/2024. Now, being aggrieved the Assessee-trust has preferred the present appeal before the Tribunal.

For Appellant: Shri Bhupendra KarkhanisFor Respondent: Shri R.A. Dhyani
Section 11Section 12ASection 143(3)Section 2(24)Section 2(24)(iia)Section 250

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. DCIT Exemption-1(1), Mumbai

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 179/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(1)Section 2(24)Section 2(24)(iia)Section 250

Shri Soji Jain Shweta Derasar Murti Punjak Sangh, Anand vs. The ITO, Ward(Exemption), Vadodara

In the result, the appeal of the assessee is dismissed

ITA 929/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2012-13

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Hiral Patel & Shri Bhavesh Soni, ARsFor Respondent: Shri A.P. Singh, CIT-DR
Section 11Section 11(1)(d)Section 12ASection 12A(2)Section 143(3)Section 250

Nalwadi Charitable Trust, Delhi vs. ITO Ward Exemp 2(4), New Delhi

In the result, appeal of the assessee is allowed

ITA 1778/DEL/2024[2020-21]Status: DisposedITAT Delhi30 Oct 2024AY 2020-21

Bench: Shri Vikas Awasthyआअसं.1778/िद"ी/2024 (िन.व. 2020-21) Nalwadi Charitable Trust, B-60/61, C/O Bajaj Auto Limited, Naraina Industrial Area Phase-Ii, New Delhi 110028 ...... अपीलाथ"/Appellant Pan: Aaatn-0324-N

For Appellant: Ms. Vasanti Patel, Advocate and Shri Mahendra Gohel, Chartered AccountantFor Respondent: Ms. Shivani Bansal, Sr. DR
Section 11Section 11(1)(d)Section 12(1)Section 12ASection 12A(1)Section 139(1)Section 143(1)

Indian Red Cross Society, Bangalore vs. Deputy Commissioner of Income Tax, Exemptions, Circle-1, Bangalore

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

ITA 710/BANG/2024[2018-19]Status: DisposedITAT Bangalore12 Aug 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Respondent: Shri Vineeth Gandhi, Advocate &
Section 11Section 12ASection 139Section 139(1)Section 139(4)Section 2

Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai vs. Deputy Commissioner of Income Tax (Exemption)-1(1), Mumbai

ITA 2045/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Jul 2024AY 2012-13

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Smt. Kavitha Rajagopal, Hon'Ble

For Appellant: Shri Shailesh Shah & Shri Jay Dharod, A/RFor Respondent: Shri H.M. Bhatt, Sr. D/R
Section 11(1)(a)Section 11(1)(d)Section 12ASection 2(15)Section 2(24)Section 2(24)(iia)

Gemmological Institute of India, Mumbai vs. Income Tax Officer (Exemp) - 1(3), Mumbai

ITA 4055/MUM/2023[2014-15]Status: DisposedITAT Mumbai20 Jun 2024AY 2014-15

Bench: Shri. Padmavathy S.

Section 11Section 12ASection 143Section 143(3)Section 250

Shri Merh Kshtriya Sabha, Ajmer vs. CIT(Appeals), Delhi

In the result, the appeal of the assessee is dismissed

ITA 632/JPR/2023[2016-17]Status: DisposedITAT Jaipur27 May 2024AY 2016-17
For Appellant: None
Section 11(1)Section 115BSection 12ASection 142Section 142(1)Section 143(2)Section 143(3)Section 80G

DCIT, C-1 (E), Chandigarh vs. M/S Shri Aurobindo Socio Economic & Management Research Institute, Ludhina

In the result, whereas the assessee's appeal in ITA

ITA 1375/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)Section 11(2)

Sir Aurobindo Socio Economic & Management Research Institute, Ludhiana vs. DCIT, C-1 (E), Chandigarh

In the result, whereas the assessee's appeal in ITA

ITA 1348/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh01 May 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 11Section 11(1)Section 11(2)

ACIT Circle-49(1), New Delhi vs. Financial Inclusion Trust, New Delhi

In the result the appeal of the Revenue in ITA No

ITA 2001/DEL/2020[2009-10]Status: DisposedITAT Delhi03 Nov 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri K.V.S.R Krishna, CAFor Respondent: Shri T. James Singson, CIT-DR
Section 11(1)(d)Section 12ASection 143(3)Section 2(24)Section 263Section 80G

Alpine Technical Educational Society, New Delhi vs. ITO(E), Trust Ward -1(1), New Delhi

Appeal are dismissed

ITA 783/DEL/2018[2012-13]Status: DisposedITAT Delhi31 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh[Assessment Year: 2012-13

Section 11Section 115BSection 143(3)