EaseValue Act 2025Forms Case LawServices 💬 Ask our CA
Case Law › Section 11
Income-tax Act · Case Law

Section 11 Income Tax Case Law — Charitable Trust Income

Browse 1,258 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.

Got a Section 11 notice or dispute?

Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.

Get expert help →

Judgments on Section 11 (showing 300 of 1,258)

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
+ W.p.(C) v. The Dept Commessioner Of Income Tax
High Court · 2023 · Other
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
Honourable Smt. Justice v. Sujatha
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
The Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Dismissed
Thr Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
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

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 1,258 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 1,258 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.

Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan