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Income-tax Act · Case Law

Section 11 Income Tax Case Law — Charitable Trust Income

Browse 905 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 11 (Charitable Trust Income) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 11 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 11 (showing 300 of 905)

Pr. Commissioner Of Income Tax (Exemptions) Delhi v. Servants Of People Society
Supreme Court · 2023 · [2023] 1 S.C.R. 865 · Partly Allowed
Partly
M/S New Noble Educational Society v. The Chief Commissioner Of Income Tax 1 And Anr
Supreme Court · 2022 · [2022] 18 S.C.R. 1082 · Dismissed
Revenue
Commissioner Of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
Supreme Court · 2017 · [2017] 8 S.C.R. 463 · Dismissed
Assessee
Commissioner Of Income Tax-I, Coimbatore v. Mis. G.r. Govindarajulu & Sons
Supreme Court · 2015 · [2015] 9 S.C.R. 289 · Allowed
Revenue
National Hydroelectric Power Corpn. Ltd v. Commissioner Of Income Tax
Supreme Court · 2010 · [2010] 1 S.C.R. 16 · Allowed
Assessee
Malayala Manorama Co. Ltd v. Commissioner Of Income Tax, Trivandrum
Supreme Court · 2008 · [2008] 6 S.C.R. 211 · Allowed
Assessee
Commissioner Of Income Tax v. Gujarat Maritime Board
Supreme Court · 2007 · [2007] 12 S.C.R. 962 · Dismissed
Assessee
U.p. Forest Corporation And Anr v. Dy. Commissioner Of Income Tax, Lucknow
Supreme Court · 2007 · [2007] 12 S.C.R. 601 · Dismissed
Revenue
The Assistant Commissioner Of Income Tax, Madras, Etc. Etc v. Thanthi Trust Etc. Etc
Supreme Court · 2001 · [2001] 1 S.C.R. 727 · Partly Allowed
Partly
K.r. Patel (Dead) Through L.rs v. Commissioner Of Income Tax
Supreme Court · 1999 · [1999] SUPP. 2 S.C.R. 44 · Dismissed
Revenue
The Commissioner Of Income Tax, Lucknow v. U.p. Forest Corporation
Supreme Court · 1998 · [1998] 2 S.C.R. 22 · Allowed
Revenue
S. Rm. M.ct. M. Tiruppani Trust v. The Commissioner Of Income Tax
Supreme Court · 1998 · [1998] 1 S.C.R. 653 · Allowed
Assessee
Commissioner Of Income Tax, Amritsar v. Tattan Trust Amritsar Etc
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 555 · Allowed
Revenue
M/S. Thiagarajar Charities, Madurai v. The Additional Commissioner Of Income-Tax And Anr
Supreme Court · 1997 · [1997] 3 S.C.R. 965 · Allowed
Assessee
Addl. Commissioner Of Income Tax And Anr v. Al. N. Rao Charitable Trust
Supreme Court · 1995 · [1995] SUPP. 4 S.C.R. 348 · Dismissed
Assessee
Assistant Commissioner Of Income Tax v. Ak. Menon And Ors
Supreme Court · 1995 · [1995] SUPP. 2 S.C.R. 181 · Allowed
Revenue
Gangabai Charities v. Commissioner Of Income-Tax And Anr
Supreme Court · 1992 · [1992] 3 S.C.R. 626 · Dismissed
Revenue
Radhasoami Satsang, Saomi Bagh,Agra v. Commissioner Of Income Tax
Supreme Court · 1991 · [1991] SUPP. 2 S.C.R. 312 · Allowed
Assessee
Maharana Mills Pvt. Ltd v. Income Tax Tribunal, Ahmedabad & Ors
Supreme Court · 1989 · [1989] 3 S.C.R. 1 · Dismissed
Revenue
Dharmaposhanam Co. Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1978 · [1978] 3 S.C.R. 1030 · Dismissed
Revenue
Commissioner Of Agricultural Income Tax, Trivandrum v. Smt. Lucy Kochuvareed
Supreme Court · 1976 · [1976] SUPP. 1 S.C.R. 657 · Allowed
Revenue
K. L. Varadarajan v. The Commissioner Of Income-Tax, Madras
Supreme Court · 1974 · [1975] 2 S.C.R. 597 · Allowed
Assessee
The Commissioner 0]' Income Tax, Bombay City I, Bombay v. M/S. Narsee Nagsee And Co., Bombay
Supreme Court · 1960 · [1960] 3 S.C.R. 988 · Dismissed
Assessee
Director Of Income Tax Exemptions,Chennai v. Appellant(S
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Servesh Security Services Pvt Ltd v. Income Tax Department
High Court · 2025 · Dismissed
Revenue
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Sabic India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
D.b. Income Tax Appeal v. Of 4)[Ita-113/2016
High Court · 2024 · Other
—
Anant Mann, Adv v. Sarv Hitkari Educational Society
High Court · 2024 · Other
—
Nc: 2024:Khc:12157-Dbita v. St. Joseph's Monastery[2
High Court · 2024 · Dismissed
—
K.n.subramaniam v. The Principal Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Mukesh P. Purohit v. Income Tax Officer – 18 (3)(5
High Court · 2024 · Allowed
Assessee
Purti Parab v. Institute Of Banking Personnel [1
High Court · 2024 · Allowed
—
Peoples Forum v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Ita v. M/S D.n Memorial Trust
High Court · 2023 · Allowed
—
Central)-2 v. Kkm Management Centre Pvt. Ltd
High Court · 2023 · Allowed
—
Deputy Commissioner Of Income Tax v. Kali Pradip Chowdhuri & Ors
High Court · 2023 · Dismissed
Assessee
Itat v. Itat
High Court · 2022 · Allowed
—
Income Tax Appeal v. Order
High Court · 2022 · Allowed
Revenue
Arihant Shivank Infra Projects Ltd v. Raghunath Prasad Jain
High Court · 2022 · Allowed
Revenue
Mr. Dharan v. Gauri Gaekwad
High Court · 2022 · Allowed
—
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
—
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
—
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
—
Delhi v. Hamdard National Foundation (India
High Court · 2022 · Dismissed
—
v. Additional/Joint/Deputy/Assistant
High Court · 2021 · Allowed
—
V/S.income Tax Officer (Exemptions) 2 (4 v. Amit B. Borkar, Jj
High Court · 2021 · Dismissed
Assessee
Ita/18/2019 Of Ilahia Trust v. The Commissoner Of Income Tax
High Court · 2021 · Dismissed
Revenue
v. The Income Tax Officer,Ward Ii (2),Salem
High Court · 2021 · Dismissed
Revenue
By Advs.harisankar v. Menonmeera V.menon
High Court · 2021 · Other
—
Jaswant Singh) Judge v. Sant Parkash) Judge
High Court · 2021 · Allowed
—
Jaswant Singh) Judge v. Sant Parkash) Judge
High Court · 2021 · Allowed
—
Jaswant Singh) Judge v. Sant Parkash) Judge
High Court · 2021 · Allowed
—
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2021 · Other
—
Ms. Anjali Mohan Jacthap v. Ms. Ameeta Saini
High Court · 2020 · Allowed
—
Wp(C)/10200/2020 Of Thomas Mathew v. The Income Tax Officer
High Court · 2020 · Dismissed
Revenue
Taxap/1231/2008 Of Muni Seva Ashram v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Itxa1772_17.Doc v. Assessee Is A Trust Running A Hospital
High Court · 2020 · Dismissed
—
Saurashtra Cricket Association v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
—
Commissioner Of Income Tax-Ii v. Lal Kamla Trust
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax v. Bhagwan Shree Laxmi Narain
High Court · 2019 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Gujarat Cricket Association
High Court · 2019 · Dismissed
Assessee
Tax Appeal v. Nutan D. Sardessai, Jj
High Court · 2019 · Allowed
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Key issues litigated under Section 11

Section 11 case law — FAQs

What does Section 11 of the Income-tax Act deal with?
Section 11 relates to Charitable Trust Income. This page collects 905 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 11.
How many case laws are available on Section 11?
EaseValue has indexed 905 income-tax judgments citing Section 11 — each with parties, citation, court, year, outcome and the full order text.
How can Section 11 judgments help my case?
They show how courts have decided Section 11 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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