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Income-tax Act · Case Law

Section 13 Income Tax Case Law — Trust — Denial of Exemption

Browse 653 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 13 (Trust — Denial of Exemption) 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 13 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 13 (showing 300 of 653)

Assistant Commissioner Of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
Supreme Court · 2022 · [2022] 15 S.C.R. 899 · Other
National Co-Operative Development Corporation v. Commissioner Of Income Tax, Delhi-V
Supreme Court · 2020 · [2020] 13 S.C.R. 517 · Other
M/S. Ananda Social And Educational Trust v. The Commissioner Of Income Tax & Anr.
Supreme Court · 2020 · [2020] 1 S.C.R. 721 · 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 Central Kanpur v. J.k. Charitable Trust Kamal Tower, Kanpur
Supreme Court · 2008 · [2008] 15 S.C.R. 958 · Dismissed
Assessee
Smt. Amiyha Bala Paul v. Commissioner Of Income Tax, Shillong
Supreme Court · 2003 · [2003] SUPP. 1 S.C.R. 388 · Allowed
Assessee
Director Of Income Tax v. M/S. Bharat Diamond Bourse
Supreme Court · 2002 · [2002] SUPP. 5 S.C.R. 95 · Allowed
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
Bharat Commerce And Industries Ltd. v. The Commissioner Of Income Tax, Central-Ii
Supreme Court · 1998 · [1998] 2 S.C.R. 150 · Dismissed
Revenue
Rashik Lal And Co. v. Commissioner Of Income Tax, Orissa
Supreme Court · 1997 · [1997] SUPP. 6 S.C.R. 331 · Dismissed
Revenue
Gujarat Industrial Development Corporation v. The Commissioner Of Income Tax
Supreme Court · 1997 · [1997] SUPP. 3 S.C.R. 466 · Allowed
Assessee
Commissioner Of Income Tax, Amritsar v. Tattan Trust Amritsar Etc.
Supreme Court · 1997 · [1997] SUPP. 1 S.C.R. 555 · Allowed
Revenue
Waldies Ltd. v. Commissioner Of Income Tax, West Bengal
Supreme Court · 1996 · [1996] SUPP. 8 S.C.R. 879 · Dismissed
Revenue
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
Dharmadeepti, Alwaye, Kerala v. The Commissioner Of Income Tax, Kerala
Supreme Court · 1978 · [1978] 3 S.C.R. 1038 · Allowed
Assessee
Commissioner Of Income-Tax, Madras v. R. M. Chidambaram Pillai Etc.
Supreme Court · 1976 · [1977] 2 S.C.R. 111 · Dismissed
Assessee
Bhupendra Ratila Thakkar And Anr. v. Commissioner Of Income Tax, Gujarat & Ors
Supreme Court · 1975 · [1976] 2 S.C.R. 891 · Dismissed
Revenue
Income-Tax Officer, Gorakhpur v. Ram Prasad And Ors.
Supreme Court · 1972 · [1973] 1 S.C.R. 1043 · Dismissed
Assessee
Chandroji Rao v. Commissioner Of Income-Tax, M.p. Nagpur
Supreme Court · 1970 · [1971] 1 S.C.R. 422 · Dismissed
Revenue
Commissioner Of Income-Tax, Calcutfa v. M/S. Moon Mills Ltd.
Supreme Court · 1965 · [1966] 2 S.C.R. 393 · Dismissed
Assessee
The Commissioner Of Income-Tax, Madras. v. A. Krishnaswami Mudaliar And Others
Supreme Court · 1964 · [1964] 7 S.C.R. 776 · Allowed
Revenue
The Mahalaxmi Mills Ltd. v. The Commissioner Of Income-Tax, Bombay
Supreme Court · 1963 · [1964] 5 S.C.R. 216 · Dismissed
Revenue
Raja Rameswara Rao v. Commissioner Of Income-Tax, Hyderabad
Supreme Court · 1963 · [1964] 2 S.C.R. 847 · Dismissed
Revenue
L. Hazari Mal Kuthiala v. The Income-Tax Officer, Special Circle, Ambala Cantt.
Supreme Court · 1960 · [1961] 1 S.C.R. 892 · Dismissed
Revenue
S. N. Namasivayam Chettiar v. The Commissioner Of Income-Tax, Madras
Supreme Court · 1960 · [1960] 2 S.C.R. 885 · Dismissed
Revenue
D.r.madhavakrishnaiah v. The Income-Tax Officer, Bangalore.
Supreme Court · 1953 · [1954] 1 S.C.R. 537 · Dismissed
Revenue
Commissioner Of Income-Tax, West Bengal v. H. Hirjee
Supreme Court · 1953 · [1953] 1 S.C.R. 714 · Allowed
Revenue
Keshav Mills Ltd v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1953 · [1953] 1 S.C.R. 950 · Dismissed
Revenue
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Shri Bachhraj Bamalwa v. Shampa Dutt (Paul), J
High Court · 2024 · Dismissed
Aadith D Vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
K.kaleeswaran v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
Aadith D.vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
Aadith D Vikram v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
Peoples Forum v. Commissioner Of Income Tax
High Court · 2023 · Other
Itat No. 143 Of 2021 v. Itat No. 143 Of 2021
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
Nagar, West Bengal v. The Income Tax Officer
High Court · 2021 · Dismissed
Revenue
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
The Hon’ble Mr. Justice v. Srishananda
High Court · 2021 · Dismissed
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2020 · Dismissed
Assessee
Taxap/1231/2008 Of Muni Seva Ashram v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
Saurashtra Cricket Association v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
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
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
Mr. Sham v. Heard Learned Counsel For The Parties
High Court · 2020 · Dismissed
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. Divine Shiksha Samiti
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Tax v. Bhagwan Shree Laxmi Narain
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Other
End Of Picture Text -----<Br> v. Iilm Foundation
High Court · 2019 · Dismissed

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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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