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)

Electronics & Quality Development Centre, Gandhinagar vs. The ACIT (Exemptions), Circle-1, Ahmedabad

ITA 857/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2014-15 The Dy. Commissioner Of Electronics & Quality Income-Tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, Gidc Electronics Estate, Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner Of Development Centre, Vs Income-Tax (Exemptions), B/177/178, Gidc Electronics Estate, Circle-1, Ahmedabad Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ca Revenue By : Shri Ajay Pratap Singh, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Revenue Being Ita No. 807/Ahd/2018 & Other Filed By The Assessee Being Ita No. 857/Ahd/2018, Are Cross Appeals Which Are Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-7, Ahmedabad (“Cit(A)” In Short) Dated 16.01.2018, For The Assessment Year 2014-15. 2. First We Shall Take Up The Revenue’S Appeal; Ground No.1 Of Which Reads As Under:-

For Appellant: Shri Sanjay R. Shah, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR
Section 11(1)(d)Section 12ASection 2(15)

The DCIT (Exemptions), Circle-1, Ahmedabad vs. Electronics & Quality Development Centre, Gandhinagar

ITA 807/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad25 Mar 2022AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2014-15 The Dy. Commissioner Of Electronics & Quality Income-Tax (Exemptions), Vs Development Centre, Circle-1, Ahmedabad B/177/178, Gidc Electronics Estate, Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R Assessment Years : 2014-15 Electronics & Quality The Dy. Commissioner Of Development Centre, Vs Income-Tax (Exemptions), B/177/178, Gidc Electronics Estate, Circle-1, Ahmedabad Sector-25, Gandhinagar – 382024 Pan : Aaate 0718 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay R. Shah, Ca Revenue By : Shri Ajay Pratap Singh, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 28/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 25/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-: These Two Appeals, One Filed By The Revenue Being Ita No. 807/Ahd/2018 & Other Filed By The Assessee Being Ita No. 857/Ahd/2018, Are Cross Appeals Which Are Directed Against The Order Of Learned Commissioner Of Income-Tax (Appeals)-7, Ahmedabad (“Cit(A)” In Short) Dated 16.01.2018, For The Assessment Year 2014-15. 2. First We Shall Take Up The Revenue’S Appeal; Ground No.1 Of Which Reads As Under:-

For Appellant: Shri Sanjay R. Shah, CAFor Respondent: Shri Ajay Pratap Singh, CIT-DR
Section 11(1)(d)Section 12ASection 2(15)

M/S. Sivasakthi Environmental Trust, Salem vs. ITO, Salem

ITA 2368/CHNY/2016[2010-11]Status: DisposedITAT Chennai21 Feb 2022AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajith Kumar (JCIT) –Ld. DR
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 2(15)

M/S. Sivasakthi Environmental Trust, Salem vs. ITO, Salem

ITA 2367/CHNY/2016[2011-12]Status: DisposedITAT Chennai21 Feb 2022AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajith Kumar (JCIT) –Ld. DR
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 2(15)

Geeta Vidya Mandir Siksha Samiti, Naraingarh vs. ITO, (E), Ambala

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

ITA 853/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh27 Aug 2021AY 2015-16

Bench: The Appeal Is Finally Heard Or Disposed Off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT
Section 11(1)(d)Section 12A

Ninaidevi Shikshan Prasarak Mandal, Sangli vs. Income-Tax Officer, (Exemption), Ward, Kolhapur

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

ITA 1787/PUN/2019[2016-17]Status: DisposedITAT Pune24 Jun 2021AY 2016-17
For Appellant: Shri B. C. MalakarFor Respondent: Shri S. P. Walimbe
Section 115BSection 12ASection 2(24)(iia)

Shree.Lakadipool Vitthal Mandir, Pune vs. Commissioner of Income-Tax, Exemption, Pune

In the result, appeal of the assessee is allowed

ITA 568/PUN/2020[NA]Status: DisposedITAT Pune25 May 2021

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No. 568/Pun/2020

For Appellant: Shri Abhay ShastriFor Respondent: Shri Deepak Garg
Section 12ASection 2(24)(iia)

Income Tax Officer (E), Lucknow vs. Archisha Educational Trust, Lucknow

In the result, the appeal of the Revenue stands dismissed

ITA 242/LKW/2020[2016-17]Status: DisposedITAT Lucknow09 Feb 2021AY 2016-17

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

Section 115BSection 133(6)

Archisha Educational Trust, Lucknow vs. The Income Tax Officer, Exemption, Ward, Lucknow

In the result, the appeal of the Revenue stands dismissed

ITA 195/LKW/2020[20161-7]Status: DisposedITAT Lucknow09 Feb 2021

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

Section 115BSection 133(6)

M/S Marimallappas Charities vs. The Asst. Commissioner of Income Tax

In the result, the order of the Income Tax

ITA/642/2016HC Karnataka11 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 11Section 260

M/S Marimallappas Charities vs. The Dy Commissioner of Income Tax, Circle-1(1)

In the result, the order of the Income Tax

ITA/644/2016HC Karnataka11 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 260

M/S Marimallappas Charities vs. The Income Tax Officer Ward - 1 (3)

In the result, the order of the Income Tax

ITA/643/2016HC Karnataka11 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 11Section 260

Jat Shiksha Samiti, Kaithal vs. ITO (Exemptions), Ambala

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

ITA 733/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh14 Aug 2020AY 2010-11
For Appellant: Shri S.K. Mukhi, AdvocateFor Respondent: Shri Arvind Sudarshan, JCIT DR
Section 10Section 10(23)(iiiad)Section 11Section 12ASection 147Section 154Section 2(24)(iia)

Hamdard Nation Foundation (India), New Delhi vs. ACIT (E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1641/DEL/2019[2013-14]Status: DisposedITAT Delhi03 Jun 2020AY 2013-14

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module) Ita No. 1641/Del/2019 : Asstt. Year : 2013-14 Hamdard National Foundation Vs Acit(E), (India), Hamdard Building, 2A/3, New Delhi-110002 Asaf Ali Road, New Delhi-110002 (Appellant) (Respondent) Pan No. Aaath0843G Assessee By : Sh. R. M. Mehta, Sr. Adv. Revenue By : Sh. Anupam Kant Garg, Cit Dr Date Of Hearing: 28.05.2020 Date Of Pronouncement: 03.06.2020

For Appellant: Sh. R. M. Mehta, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 10Section 11Section 13(2)Section 13(2)(b)Section 13(3)Section 13(3)(b)

Mother Superior Adoration Convent (Holy Family), Kollam vs. The ITO, Kollam

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

ITA 562/COCH/2019[2006-07]Status: DisposedITAT Cochin20 Dec 2019AY 2006-07

Bench: Shri Chandra Poojari

For Appellant: Sri.Joseph MathewFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 11Section 12A

Jt.CIT (E) 1(1), Mumbai vs. Credit Guarantee Fund Trust for Micro and Small Enterprises, Mumbai

In the result, appeal filed by the revenue for assessment year 2014-

ITA 2214/MUM/2018[2014-15]Status: DisposedITAT Mumbai30 Jul 2019AY 2014-15

Bench: Shri G. Manjunatha (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 The Dcit (Exemption)-1(1), M/S Credit Guarentee Fund Room No. 506, 5Th Floor, Trust For Micro & Small Piramal Chamber, Lalbaug, Enterprises, Mumbai - 400012 Vs. 1002-1003, 10Th Floor, Naman Centre, C-31, G-Block, Bkc, Bandra (E), Mumbai – 400001 Pan: Aaatc2613D (Appellant) (Respondent)

For Appellant: Shri Shailesh S. Shah (AR)For Respondent: Ms. Jascinta Zimik Vishai(DR)
Section 11Section 12ASection 143Section 2(15)Section 2(24)(iia)

Community Rural Orient Service Society (Cross), Hyderabad vs. The ITO, Guntur

In the result, appeal filed by the assessee is dismissed

ITA 443/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam06 Feb 2019AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Community Rural Orient Vs. Ito (Exemptions)Ward, Service Society (Cross), Guntur. D.No.8-46, Penumaka Village, Tadepalli Mandal, Guntur Dist. Pan No. Aaaac 4944 N (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri D.K. Sonawal – CIT DR
Section 11Section 12ASection 234B

Sri Markandeya Maharshi Padmashali Gurupeeta Maha Samsthana, Bangalore vs. The Income Tax Officer (Exemption) Ward-3, Bangalore

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 277/BANG/2017[2012-13]Status: DisposedITAT Bangalore06 Feb 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

Sri Markandeya Maharshi Padmashali Gurupeeta Maha Samsthana, Bangalore vs. The Income Tax Officer (Exemption) Ward-3, Bangalore

In the result, the assessee’s appeals for Assessment Years 2011-12

ITA 274/BANG/2017[2011-12]Status: DisposedITAT Bangalore06 Feb 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri. V. K. Gurunathan, AdvocateFor Respondent: Shri. R. N. Siddappaji, Addl. CIT
Section 11Section 12ASection 12A(2)Section 143(3)Section 147Section 148

Great Eastern Csr Foundation, Mumbai vs. ACIT, CPC, Banglore, Mumbai

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

ITA 3190/MUM/2018[2015-16]Status: DisposedITAT Mumbai04 Feb 2019AY 2015-16

Bench: Sri Mahavir Singh

For Appellant: Shri Falee H. Bilimoria, ARFor Respondent: Shri
Section 1Section 11Section 11(1)Section 12ASection 143(1)Section 154Section 164Section 164(2)Section 234B