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
