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)

Vishwakarma Educational Trust, Trivandrum vs. DCIT, Exemption Circle, Trivandrum

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

ITA 901/COCH/2022[2018-19]Status: HeardITAT Cochin11 Oct 2023AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Dasvishwakarma Dy. Cit (Exemptions) Educational Trust Aayakar Bhavan 14, Ulloor Lane Peroorkada Road, Kowdiar Vs. Dpi Junction, Jagathy Thiruvananthapuram 695003 Trivandurm 695014 [Pan:Aaatv1824D] (Appellant) (Respondent) Assessee By: Smt. Parvathy Ammal, Ca Revenue By: Smt. J.M. Jamuna Devi, Sr. D.R. Date Of Hearing: 12.09.2023 Date Of Pronouncement:11.10.2023 O R D E R Per Sanjay Arora, Am This Is An Appeal By The Assessee Agitating The Dismissal Of It’S Appeal Contesting The Processing Of It’S Return Of Income Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter ‘The Act’) Dated 30.10.2019 For Assessment Year (Ay) 2018-19,By The Commissioner Of Income Tax (Appeals), Income Tax Department (Nfac, Delhi) [Cit(A)] Vide Order Dated 25.7.2022. 2. The Brief Facts Of The Case Are That The Assessee, A Charitable Trust Registered U/S. 12Aa Of The Act, Filed It’S Return Of Income For The Relevant Year On 28.8.2018 Declaring Nil Income, I.E., Claiming Exemption U/S. 11 On The Entirety Of It’S Income. The Same Was Processed U/S.143(1)(A) Of The Act, Denying It The Benefit Of Section 11 Of The Act, I.E., At An Income Of Rs. 13,34,692. The Denial Of Exemption Was For The Reason Of Non-Audit Of It’S Accounts And, Consequently, Non-Filing Of The Audit Report, Required To Be Filed In The Prescribed Form (Form 10B), Along With The Return Of

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 11Section 11(1)(a)Section 11(1)(d)Section 12Section 12(1)Section 12ASection 12A(1)(b)Section 139Section 143(1)Section 143(1)(a)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 981/CHNY/2022[2019-2020]Status: DisposedITAT Chennai15 Sept 2023AY 2019-2020

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 980/CHNY/2022[2018-2019]Status: DisposedITAT Chennai15 Sept 2023AY 2018-2019

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 979/CHNY/2022[2017-2018]Status: DisposedITAT Chennai15 Sept 2023AY 2017-2018

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 978/CHNY/2022[2016-2017]Status: DisposedITAT Chennai15 Sept 2023AY 2016-2017

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 977/CHNY/2022[2015-2016]Status: DisposedITAT Chennai15 Sept 2023AY 2015-2016

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 976/CHNY/2022[2014-2015]Status: DisposedITAT Chennai15 Sept 2023AY 2014-2015

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

DCIT, Chennai vs. M/S Sindhi Educational Society ( Madras ), Chennai

In the result, appeals filed by the Revenue for all the assessment

ITA 975/CHNY/2022[2013-2014]Status: DisposedITAT Chennai15 Sept 2023AY 2013-2014

Bench: Shri. V. Durga Rao, Hon’Ble & Shri. Manjunatha. G, Hon’Ble

For Respondent: Mr.P. Sajit Kumar, JCIT
Section 11Section 11(1)(d)Section 2(24)(iia)

Indian Medical Association, Nagpur vs. CIT(Exemption), Pune

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

ITA 18/NAG/2020[00]Status: DisposedITAT Nagpur12 Sept 2023

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.18/Nag/2020 िनधा"रण वष" / Assessment Year : - Indian Medical Association, The Cit Exemption, Ima Building, Station Vs Pune. Road, Bhandara, Maharashtra – 441904. Pan: Aabti 7140 N Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Kailash Kanojiya – Sr.Dr Date Of Hearing 31/08/2023 Date Of Pronouncement 12/09/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Rejecting The Assessee’S Application For Registration Under Section 12Aa(1)(B)(Ii) Of The Income Tax Act, 1961 Dated 30.11.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Order Passed Is Without Basis & Is Bad In Law. Indian Medical Association [A]

Section 12A

Deputy Commissioner of Income-Tax, (Exemptions), Aurangabad vs. Vishwatmak Jangli Maharaj Ashram Trust, Ahmednagar

In the result, the appeal of Revenue is dismissed

ITA 861/PUN/2019[2015-16]Status: DisposedITAT Pune31 Jul 2023AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Abhay ShastriFor Respondent: Shri M.G. Jasnani
Section 11(1)(a)Section 115BSection 12ASection 24(2)(iia)Section 80G

National Institute of Bank Management, Mumbai vs. DCIT (Exemption)-2(1), Mumbai

In the result, the appeal filed by the assessee for AY 2015-16 is partly allowed for statistical purposes and both the appeal filed by the assessee for AY

ITA 755/MUM/2023[2015-16]Status: DisposedITAT Mumbai05 Jul 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Respondent: Shri S. Ananthan & Ms. Lalitha
Section 10Section 11Section 11(2)Section 12ASection 250Section 80G

Kakatiya Sangham, Tanuku vs. Incpme Tax Officer, Ward-1, Tanuku

In the result, appeal filed by the assessee is allowed

ITA 19/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam15 Jun 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.19/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2012-13) Kakatiya Sangham Vs. Income Tax Officer D.No.4-348 Ward-1 Bypass Road (Chivatam) Tanuku Tanuku, West Godavari Dist. [Pan : Aaatk7209H] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 19.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 15.06.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2022-23/1043166326(1) Dated 25.05.2022 For The Assessment Year (A.Y.) 2012-13, Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘Act’) Dated 23.09.2014 With The Delay Of 183 Days. The Assessee Filed Petition For Condonation Of Delay, Submitting That The Order Of The Ld.Cit(A), Nfac, Delhi Was Passed

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 12ASection 143(3)Section 2(15)

Everest Education Society, Aurangabad vs. Assistant Commissioner of Income Tax, Exemption Circle, Exemtion Circle, Aurangabad

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

ITA 525/PUN/2022[2011-12]Status: DisposedITAT Pune14 Jun 2023AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Ramnath Murkunde
Section 115BSection 143(2)Section 250

Assistant Commissioner of Income-Tax, Exemption Circle, Aurangabad vs. M/S. Everest Education Society, Aurangabad

Appeal of the assessee is DISMISSED and the appeal of the Revenue is ALLOWED

ITA 1919/PUN/2017[2011-12]Status: DisposedITAT Pune14 Jun 2023AY 2011-12

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1919/Pun/2017 निर्धारण वर्ा / Assessment Year : 2011-2012 Asstt. Commissioner Of Income Tax, Exemption Circle, Aurangabad . . . . . . . अपऩलधथी / Appellant बनाम / V/S. M/S. Everest Education Society, C/O. Seema Nursing Home, Roshan Gate, Aurangabad – 431 001 Pan : Aaate2231P . . . . . . . प्रत्यथी / Respondent

For Appellant: Shri Kishore PhadkeFor Respondent: Shri Ramnath Murkunde
Section 115BSection 143(2)Section 250

Balaji Temple Trust, Srikakulam vs. Income Tax Officer, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 204/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam23 May 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.204/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2013-14) Sri Balaji Temple Trust Vs. Income Tax Officer Rajam, Srikakulam Exemption Ward [Pan : Aamts4258G] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari,Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 07.03.2023 घोर्णध की तधरीख/Date Of Pronouncement 23.05.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre [Nfac], Delhi Vide Din & Order No.Itba/Nfac/S/250/2022-23/1044994193(1) Dated 29.08.2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U//S 154 Of The Income Tax Act, 1961 (In Short “Act”) For The Assessment Year (A.Y.) 2013-14. 2. Brief Facts Of The Case Are That The Assessee Is A Public Religious Trust, Which Was Granted Registration U/S 12A On 10.07.2014. The 2

For Appellant: Shri G.V.N.Hari,ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 11Section 12ASection 143(1)Section 154Section 2(24)(iia)

Dakshina Kannada Sanathana Dharma Sangha, Bangalore vs. Income-Tax Officer (Exemptions) Ward-1, Bangalore

In the result, Revenue’s appeals for Assessment years 2005-06 to 2009-10 were treated as partly allowed for statistical purposes

ITA 110/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Apr 2023AY 2017-18

Bench: Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Shri Balram R. Rao, A.RFor Respondent: Shri Ganesh R. Ghale, D.R
Section 11(1)(d)

Bhag Kaur and Harnam Singh Zoria, Dasuya vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, the appeal of the assessee bearing ITA No

ITA 16/ASR/2021[2020-21]Status: DisposedITAT Amritsar01 Mar 2023AY 2020-21

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

Section 10Section 11Section 11(1)(d)Section 12A

Akshay Educational & Social Welfare Charitable Trust, Bodhgaya vs. DCIT, Circle-3, Gaya

In the result, the appeal of the assessee is hereby dismissed

ITA 3/PAT/2017[2011-12]Status: DisposedITAT Patna11 Jan 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.03/Pat/2017 Assessment Year: 2011-12 Akshay Educational & Social Welfare Charitable Trust............……….……Appellant Amawa (Thakar), Bodhgaya-824234. [Pan:Aacta5613R] Vs. Dcit, Circle-3, Gaya….....………............…............……........……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Smt. Rinku Singh, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 21, 2022 Date Of Pronouncing The Order : January 11, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2016 Of The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 11Section 12ASection 250

Agrawal Sabha, Aurangabad vs. Income-Tax Officer, Exemption Ward, Aurangabad

In the result, the appeal is allowed for statistical purposes

ITA 793/PUN/2022[2017-18]Status: DisposedITAT Pune16 Dec 2022AY 2017-18

Bench: Shri R.S. Syal"नधा"रण वष" / Assessment Year : 2017-18 Agrawal Sabha Aurangabad, Vs. Ito, 17-18, Agrasen Bhavan, Exemption Ward, Town Centre, Cidco, Aurangabad Aurangabad 431 001 Pan : Aaata7750K Appellant Respondent

Section 11Section 11(1)Section 11(1)(d)Section 115BSection 131Section 133(6)Section 2Section 2(24)(iia)Section 250

Sri Satya Sai Educational and Service Society, Srikakulam vs. Income Tax Officer, Exemption Ward, Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 5/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasadarao, Sr AR
Section 11Section 12ASection 143(1)Section 2(24)(iia)