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Income-tax Act · Case Law

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

Browse 324 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 324)

Commissioner Of Income Tax-Ill, Pune v. Sinhgad Technical Education Society
Supreme Court · 2017 · [2017] 8 S.C.R. 463 · Dismissed
Assessee
Smt. Amiyha Bala Paul v. Commissioner Of Income Tax, Shillong
Supreme Court · 2003 · [2003] SUPP. 1 S.C.R. 388 · Allowed
Assessee
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
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
Bhupendra Ratila Thakkar And Anr v. Commissioner Of Income Tax, Gujarat & Ors
Supreme Court · 1975 · [1976] 2 S.C.R. 891 · Dismissed
Revenue
Pooran Mal Etc v. Director Of Inspection (Investigation) Of Income-Tax Mayur Bhavan, New Delhi & Others
Supreme Court · 1973 · [1974] 2 S.C.R. 704 · 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
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
D.r.madhavakrishnaiah v. The Income-Tax Officer, Bangalore
Supreme Court · 1953 · [1954] 1 S.C.R. 537 · Dismissed
Revenue
Keshav Mills Ltd v. Commissioner Of Income-Tax, Bombay
Supreme Court · 1953 · [1953] 1 S.C.R. 950 · Dismissed
Revenue
V.k. Gupta v. The Assistant Commissioner Of Income-Tax Ward
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax Exemption Delhi v. Iilm Foundation
High Court · 2025 · Dismissed
Assessee
The Dy. Commissioner Of Income Tax, 1(1) Raipur, Chhattisgarh v. Raipur Development Authority, Bajrang Market, G.e. Road, Raipur,Chhattisgarh
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
Commissioner Of Income Tax (Exemptions v. Indian Broadcasting Foundation
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income Tax International Taxation -2 v. Nokia Network Oy
High Court · 2025 · Other
—
M.k.rajagopalan v. The Deputy Commissioner Of Income-Tax, Central Cir 3(4), Central Cir 3(4
High Court · 2025 · Dismissed
Revenue
Thudiyalur – Saravanampatti Road,Vellakinar Post,Coimbatore – 641 029 v. Additional/Joint/Deputy/Assistant
High Court · 2025 · Dismissed
—
Of Income Tax And Others v. Chhabil Dass Agarwal Reported In 2014 1
High Court · 2024 · Dismissed
Assessee
Ravindra Kumar Sharma v. National E-Assessment Centre, Room
High Court · 2024 · Dismissed
Revenue
L.a. No: 1 Of 2007(Ittamp. No: 314 Of 2007 v. Krishna Koundinya
High Court · 2024 · Allowed
—
Itta/138/2007 Of The Commissioner Of Income Tax-Iii Hyderabad v. M/S. Satiofi Healthcare India Private Limited
High Court · 2024 · Dismissed
Assessee
Sanjay Bhandari v. Income Tax Office
High Court · 2024 · Dismissed
Revenue
The Principal Commissioner Of Income Tax Central 2 v. M/S.mahasemam Trust
High Court · 2024 · Dismissed
Assessee
Ita/204/2020 Of The Commissioner Of Income-Tax v. Sri Srinivasa Educational And Charitable Trust
High Court · 2024 · Other
—
Ita/209/2020 Of The Commissioner Of Income Tax v. Sri Srinivasa Educational And Charitable Trust
High Court · 2024 · Other
—
Abhinav Jindal Huf v. Income Tax Officer Ward 54 (1) Delhi And Ors
High Court · 2024 · Other
—
State Bank Of India v. Tax Recovery Officer, Income Tax Department And Ors. (01.09.2022-Madhc): Manu/Tn/9360/2022
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. Indian Institute Of Engineering Technology
High Court · 2024 · Dismissed
Assessee
Principal Commissioner Of Income Tax -3, Kolkata v. M/S. Shristi Hotel Pvt Ltd
High Court · 2024 · Allowed
Revenue
Ess Singapore Branch v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
D.b. Income Tax Appeal v. Of 4)[Ita-113/2016
High Court · 2024 · Other
—
All Residents Of v. Shalaka Aniket Dhatrakage : 27 Years, Occupation : Housewife,Resident Of
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
Shri Krishnadas Paul v. Income Tax Officer, Ward-2, Imphal
High Court · 2024 · Allowed
Assessee
Crl.a/2104/2023 Of The Income Tax Department v. M/S Jenious Clothing Private Ltd
High Court · 2024 · Dismissed
Assessee
Op (Cat)/170/2023 Of K.viswanatha Panicker v. Principal Commissioner Of Income Tax-1
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax Exemptions Delhi v. Balaji Medical And Diagnostic Research Centre
High Court · 2024 · Dismissed
Assessee
Vidya Shankar Jaiswal Bhagat Singh, Ward v. The Income Tax Officer, Ward-2, Ambikapur, C.g
High Court · 2024 · Dismissed
Revenue
Shri Bachhraj Bamalwa v. Shampa Dutt (Paul), J
High Court · 2024 · Dismissed
—
Icici Bank Ltd.rep. By Its Senior Managercho Pillai v. The Assistant Commissioner Of Income Tax, Ito Non-Corporate Ward, 12(1) Non-Corporate Range
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax –(Central) 1 v. M/S Moon Star Securities Trading & Finance Co. Pvt. Ltd
High Court · 2024 · Other
—
Aadith D Vikram 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
—
K.kaleeswaran v. The Deputy Commissioner Inco
High Court · 2024 · Allowed
—
M/S.taeyang Metal India Private Limited v. The Deputy Commissioner Of Income-Tax,Corp Circle 3(1) Chennai,Room
High Court · 2024 · Allowed
Assessee
Commissioner Of Income Tax (Exemptions), New Delhi v. Dr. R. L. Khera Charitable Trust
High Court · 2024 · Dismissed
Assessee
Aroh Foundation v. Commissioner Of Income Tax Exemption & Anr
High Court · 2024 · Other
—
Indian Bank, Virupatchipuram Branch, Vellore District v. The Income Tax Officer, Ward 1(1
High Court · 2024 · Allowed
Assessee
Tuf Metallurgical Pvt. Ltd v. Union Of India & Anr
High Court · 2023 · Allowed
—
Tata Steel Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Wp(C)/32340/2023 Of Marayamuttom Service Co-Operative Bank Ltd v. The Income Tax Officer
High Court · 2023 · Other
—
Jitendra Sharma v. M/S Spytech Buildcon Private Limited, Geetash Class Of Pearl, K-48
High Court · 2023 · Dismissed
Revenue
Monnet Ispat And Energy Limited v. Assistant Commissioner Of Income Tax
High Court · 2023 · Other
—
Itta/293/2014 Of M/S National Academy Of Construction v. Asst. Director Of Income Tax
High Court · 2023 · Other
—
Commissioner Of Income Tax (Exemptions), Pune v. Lata Mangeshkar Medical Foundation
High Court · 2023 · Dismissed
Assessee
Peoples Forum v. Commissioner Of Income Tax
High Court · 2023 · Other
—
Itta/445/2005 Of Andhra Bank Financial Services Ltd, Hyderabad v. The Commissioner Of Income Tax-I, Hyderabad
High Court · 2023 · Allowed
Assessee
Thoma Church v. Income Tax Officer (Exemptions) & Anr
High Court · 2023 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. East Point Education Society
High Court · 2023 · Allowed
Revenue
Ita/135/2011 Director Of Income Tax [Exemption], Kolkata v. Pailan Educational Trust Commissioner Of Income Tax, Kolkata-Ii, Kolkata
High Court · 2023 · Dismissed
—
Pr. Commissioner Of Income Tax (Central)-2 v. G.r. Goenka Education Society
High Court · 2022 · Dismissed
Assessee
Itta/28/2011 Of Commissioner Of Income Tax-1, Visakhapatnam v. M/S. Cargo Handling Pvt. Workers Pool, Visakhapatnam
High Court · 2022 · Dismissed
Assessee
Itta/12/2011 Of Commissioner Of Income Tax,Vis v. M/S.cargp\O Handling Pvt
High Court · 2022 · Dismissed
Assessee
Itta/14/2017 Of The Commissioner Of Income Tax, Hyd v. Cargo Handling Private Workers Pool, Visakhapatnam
High Court · 2022 · Dismissed
Assessee
Itxa/435/2018 Of Commissioner Of Income Tax- (Exemption), Pune v. Shri Balaji Society
High Court · 2022 · Allowed
Revenue
Wp/24522/2022 Of Viswasanthi Educational Society v. The Commissioner Of Income Tax (Exemption) And Another
High Court · 2022 · Other
—
Itat v. Itat
High Court · 2022 · Allowed
—
Itat/115/2018 Principal Commissioner Of Income Tax -4, Kolkata v. M/S. Tantia Construction Limited
High Court · 2022 · Dismissed
Assessee
By Sri v. Chandrashekar, Advocate For M. Lava, Advocate
High Court · 2022 · Allowed
—
The Tax Recovery Officer, Income Tax Department, Tro-1/Coimbatore v. The Sub Registrar
High Court · 2022 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.anugraha,Rutland Towers, 2Nd Floor
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Rohtak v. Dakshin Haryana Bijli Vitran Nigam Ltd
High Court · 2022 · Dismissed
Assessee
Himanshu Kukreja v. The Principal Commissioner Of Income Tax, Central Circle, Dehradun
High Court · 2022 · Dismissed
Revenue
Alcock Ashdown (Guj) Ltd v. Joint Commissioner Of Income Tax
High Court · 2022 · Other
—
Alcock Ashdown (Guj) Ltd v. Joint Commissioner Of Income Tax
High Court · 2022 · Other
—
Alcock Ashdown (Guj) Ltd v. Joint Commissioner Of Income Tax
High Court · 2022 · Other
—
The Commissioner Of Income Tax Iv v. M/S. Mamallan Educational Trust
High Court · 2022 · Dismissed
Assessee
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
—
Creative Museum Designers v. Income Tax Officer, Exemptions, Ward-1(1), Kolkata
High Court · 2022 · Allowed
Assessee
Atulbhai Kantilal Mehta v. The Additional /Joint/ Deputy/Assistant Commissioner Ofincome Tax/Income-Tax Officer
High Court · 2022 · Other
—
Sca/7541/2021 Of Sardar Co-Op. Credit Society Ltd v. Additional / Joint / Deputy / Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Mujtaba Marine Private Limited v. Additional/ Joint/ Deputy/ Assitant Commissioner Of Incometax/ Income-Tax Officer
High Court · 2021 · Allowed
Assessee
Wp/464/2021 Of Reliance Industries Limited v. Chief Commissioner Of Income Tax-2 And Anr
High Court · 2021 · Dismissed
Revenue
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
Ita/180/2019 Of The Commissioner Of Income-Tax(Exemptions) v. M/S Choice Foundation
High Court · 2021 · Dismissed
Assessee
Sca/7477/2021 Of Agrawal Jmc Joint Venture v. Assistant / Joint / Deputy / Assistant Commissioner Of Income Tax/Income Tax Officer
High Court · 2021 · Allowed
Assessee
Gandhi Realty (India) Private Limited v. Assistant/Joint/Deputy/Assitant Commissioner Of Income Tax/Income Tax Officer
High Court · 2021 · Allowed
Assessee
Commissioner Of Income Tax,Chennai v. M/S.sri Vekkaliamman Educational And Charitable Trust
High Court · 2021 · Allowed
Revenue
M/S.s.r.trust v. The Principal Commissioner Of Income Tax Central-2
High Court · 2021 · Other
—
Director Of Income Tax Exemptions,Chennai v. M/S.shanmuga Arts, Science,Technology & Researchacademy(Sastra)
High Court · 2021 · Dismissed
Assessee
The India Cements Educational Society v. The Dy Director Of Income Tax (Exemptions) 1 Chennai – 34
High Court · 2021 · Dismissed
Revenue
Director Of Income Tax Exemptions Ii, Chennai v. M/S.sri Vekkaliamman Educational And Charitable Trust
High Court · 2021 · Dismissed
Assessee
Wp/7110/2008 Of Vellore Institute Of v. Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. In The Light Of The Above Development, The Petitioner Has
High Court · 2021 · Allowed
—
M/S.ramanaidu Charitable Trust v. The Income Tax Officer (Exemptions), Ward
High Court · 2021 · Other
—
In All Appeals v. The Income Tax Officer, Company Ward – I, Coimbatore
High Court · 2021 · Dismissed
Revenue
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2020 · Dismissed
Assessee
Taxap/368/2020 Of Commissioner Of Income Tax (Exemptions) v. Rajkot Diocese Trust
High Court · 2020 · Allowed
Revenue
Ita/214/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/205/2016 Of Director Of Income Tax (Exemptions) v. M/S. Karnataka Industrial
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Jamnagar Area Development Authority
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax (Exemptions v. Naroda Enviro Projects Ltd
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax(Exemptions v. Surat Urban Development Authority(Suda) ==========================================================
High Court · 2020 · Dismissed
Assessee
M/S.avvai Village Welfare Society v. The Income Tax Officer,Exemptions Ward
High Court · 2020 · Dismissed
Revenue
The Principal Commissioner Of Income Tax I v. M/S.jewels Magnum
High Court · 2020 · Allowed
Revenue
Ita/382/2012 Of The Director Of Income Tax v. India Heritage Foundation
High Court · 2020 · Other
—
Taxap/862/2013 Of Director Of Income Tax (Exemption) v. N H Kapadia Education Trust
High Court · 2020 · Dismissed
Assessee
Taxap/1231/2008 Of Muni Seva Ashram v. Income Tax Officer
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax (Exemptions v. United Way Of Baroda
High Court · 2020 · Dismissed
Assessee
Taxap/18/2020 Of The Commissioner Of Income Tax (Exemptions) v. Gujarat Maritime Board
High Court · 2020 · Allowed
Revenue
Taxap/9/2017 Of Commissioner Of Income Tax v. Gujarat Maritime Board
High Court · 2020 · Allowed
Revenue
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
—
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Brahmanand Shiksha Prasar Samiti
High Court · 2020 · Dismissed
Assessee
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
M/S. Vision Research Foundation v. The Deputy Commissioner Of Income Tax (Exemptions), Chennai Circle, Chennai - 600 034
High Court · 2019 · Other
—
Commissioner Of Income Tax-Ii, Jabalpur (M.p v. Krishi Upaj Mandi Samiti, Rewa (M.p
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-Ii, Jabalpur (M.p v. Krishi Upaj Mandi Samiti, Raheli, Distt. Sagar (M.p
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax v. Bhagwan Shree Laxmi Narain
High Court · 2019 · Dismissed
Assessee
Rp/241/2015 Of M/S.gcda Employees Pension Fund Trust v. The Commissioner Of Income Tax-I,Cochin
High Court · 2019 · Dismissed
Revenue
Vodafone India Services Private Limited v. Deputy Commissioner Of Income - Tax
High Court · 2019 · Other
—
Commissioner Of Income Tax-Iv v. M/S.mamallan Educational Trust
High Court · 2019 · Dismissed
Assessee
The Director Of Income Tax, Exemptions-Iii, Chennai v. M/S.sri.s.kuppusamy Memorial Education Trust, Tiruvannamalai
High Court · 2019 · Dismissed
Assessee
Iapl/58/2013 Of The Commissioner Of Income Tax Kanpur v. M/S Kesarwani Sheetalaya Alld
High Court · 2019 · Dismissed
Assessee
B.muralidhar v. Deputy Commissioner Of Income Tax Corporate Circle - I, Room
High Court · 2019 · Other
—
Ita/100016/2018 Of M/S. Kanhaiyalal Dudheria v. The Joint Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Taxap/1053/2018 Of Commissioner Of Income Tax (Exemptions) v. Naroda Enviro Projects Ltd
High Court · 2019 · Dismissed
Assessee
M/S.the Pallipalayam Farmers Service Cooperative Society Limited v. Income Tax Officer, Ward 1(4)
High Court · 2019 · Other
—
Rameshchandra Rangildas Mehta v. The Income Tax Officer Ward 3(2)(3), Surat
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax, Chennai v. M/S. Kshetropasanagokuldham, Maduvankarai,Sriperumbudur – 602 105
High Court · 2019 · Allowed
Revenue
The Petitioner Submits That This Court Inaspinwall And Company v. The Commissioner Ofincome Tax (W.p.(C)
High Court · 2019 · Other
—
In Commissioner Of Income Tax v. Wp(C)
High Court · 2019 · Other
—
Amtex Software Solutions Pvt. Ltd v. Assistant Commissioner Of Income Tax (Osd) Corporate Range 1, Chennai – 34
High Court · 2019 · Other
—
Annur, Coimbatore – 641 653 v. The Deputy Commissioner Of Income Tax,Corporate Circle –
High Court · 2019 · Allowed
Assessee
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Other
—
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High Court · 2019 · Dismissed
—
In Commissioner Of Income Tax v. Chhabil Das
High Court · 2019 · Other
—
M/S.tilokchand & Sons,Hiran Bros, 39 v. The Income Tax Officer,Ward Ii (4), Madurai
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Tiruchirapalli v. Shri N.sundararaman
High Court · 2019 · Dismissed
Assessee
Ita/5020/2012 Of The Belgaum Urban Development Authority v. The Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
Hinduja Foundation v. Income Tax Officer, Exemptions 1(3), Mumbai & Anr
High Court · 2019 · Dismissed
Revenue
Ita/1422/2009 Of The Commissioner Of Income Tax v. Punalur Paper Mills
High Court · 2019 · Allowed
Revenue
Pg 3 Of 8 v. Khar Gymkhana, (2016) 385 Itr 162 (Bom
High Court · 2019 · Dismissed
—
Itxa/782/2016 Of The Commissiosner Of Income Tax (Exemptions) v. Sri Balaji Society
High Court · 2018 · Allowed
Revenue
The Principal Commissioner Of Income Tax, Central 2, Chennai-34 v. M/S.tagore Educational Trust
High Court · 2018 · Dismissed
Assessee
Ita v. Commissioner Of Income Tax, Shimla
High Court · 2018 · Other
—
Tca/1158/2010 Of The Director Of Income Tax v. M/Smerit International
High Court · 2018 · Dismissed
Assessee
M/S.regen Powertech Private Limited v. The Dispute Resolution Panel
High Court · 2018 · Allowed
Assessee
M/S.magna Credit & Financial Services Limiteda v. The Deputy Commissioner Of Income-Tax,Company Circle Iv (3),Chennai - 600 006
High Court · 2018 · Allowed
Assessee
C/Taxap/300/2018 Order v. Ahmedabad Urban Development Authority
High Court · 2018 · Dismissed
—
Appell v. M/S Patiala Improvement Trust Chhoti Baradari, Patiala (Panaaaji0034L
High Court · 2018 · Allowed
—
Director Of Income Tax Exemption v. The Delhi Public School Society
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax (Exemption), New Delhi v. H.c. Gupta Educational Society
High Court · 2018 · Dismissed
Assessee
Both The Assessment Years Were Earlier Before v. With The Aforestated Questions Of Law
High Court · 2018 · Allowed
—
Iapl/49/2014 Of Commissioner Of Income Tax v. Shri Balaji Samaj Vikas Samiti
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. Geetanjali Educational Society, 19-C Old Fatehpura, Udaipur
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. Geetanjali Educational Society, 19-C Old Fatehpura, Udaipur
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. Geetanjali Educational Society, 19-C Old Fatehpura, Udaipur
High Court · 2018 · Allowed
Revenue
Lal Chand Yadav v. Income Tax Officer, Ward 2(3), Jaipur
High Court · 2017 · Other
—
Commissioner Of Income Tax-(Exemptions v. Asian Centre For Organisation Research & Development
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Alwar v. M/S Himalaya Shiksha Samiti, Bhakera
High Court · 2017 · Dismissed
Assessee
Commissionerof Incometax-(Exemptions v. Asian Centre For Organisationresearch& Development
High Court · 2017 · Other
—
Commissioner Of Income Tax, Kota v. M/S Emmanuel Bible Institute Samiti Dadwara, Kota
High Court · 2017 · Allowed
Revenue
Hon’ble Sri Justi Ce v. Ramasubramani An And
High Court · 2017 · Dismissed
—
Commissioner Of Wealth Tax v. Atma Ram Properties (P) Ltd
High Court · 2017 · Allowed
—
Commissioner Of Income Tax (Exemptions) Hudco Building, Jyotinagar, Jaipur-V v. Santokba Durlabhji Trust Fund, 139, Johri Bazar, Jaipur (Raj
High Court · 2017 · Allowed
Revenue
Ita/231/2016 Of Commissioner Of Income Tax (Exemptions) Chandigarh v. Mahavir Jain Society (Regd.) Daresi Road, Ludhiana
High Court · 2017 · Dismissed
Assessee
Suresh Kumar Goyal v. Chief Commissionerincome Tax-2), Can Be Passed In The Present Case Aswell
High Court · 2017 · Other
—
Commissioner Of Incometax, (Exemptions v. Dr. Bhai Mohan Singh Foundationthrough:none
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Chennai v. M/S. Sanmina Sci India Pvt. Ltd., Oz
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Iii, Jaipur v. M/S Shyam Mandir Committee Khatushyam Ji, Sikar, Rajasthan
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Mahima Shiksha Samiti, A
High Court · 2017 · Dismissed
Assessee
Tca/319/2017 Of The Commissioner Of Income Tax v. S.s.m.ahmed Hussain
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Per Hon’ble Jhaveri, J
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Shimla v. Per Sandeep Sharma, Judge
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Taxnon Corporate Ward – 10(2)Chennai v. Shri Gumanmal Jainflat No.a-2, Rain Forestno.57, New
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax (E v. Anand Education Society
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Ameliorating India
High Court · 2017 · Allowed
Revenue
Taxation-2 v. Zte Corporation
High Court · 2017 · Dismissed
—
Gunjan Gaur v. Manish Kumar
High Court · 2017 · Dismissed
Revenue
M/S Skin Institute And Public Servicescharitable Trust v. Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Rc/53/1993 Of Comne.income Tax A.p.i Hyd v. Trustees Heh Nizams Education And Learning
High Court · 2016 · Other
—
Shri Guru Ram Dass Ji Educational Trust v. Chief Commissioner Of Income Tax, Amritsar
High Court · 2016 · Other
—
Commissioner Of Income Tax, Faridabad v. Iilm Foundation Academy, Gurgaon
High Court · 2016 · Dismissed
Assessee
Ita/484/2016 Of Commissioner Of Income Tax(E) v. Tsurphu Labrang
High Court · 2016 · Dismissed
Assessee
Suresh Kumar Goyal v. Chief Commissioner Income Tax-2 & Ors
High Court · 2016 · Other
—
Commissioner Of Income Tax-Bikaner v. Urban Improvement Trust, Sriganganagar(D.b.income Tax Appeal
High Court · 2016 · Allowed
—
Director Of Income Tax (Exemption v. Sir Sobha Singh Public Charitable Trust
High Court · 2016 · Dismissed
Assessee
Ita/658/2015 Of The Commissioner Of Income-Tax v. M/S. Alvares & Thomas
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax Delhi-Xi v. Indian National Congress (I)/All India Congress Committee
High Court · 2016 · Allowed
Revenue
Ita/6002/2011 Of The Commissioner Of Income Tax v. Thangadagi Trust, Karatagi
High Court · 2016 · Allowed
Revenue
T.c.(A) v. Shri.t.rangroopchand Chordia
High Court · 2016 · Allowed
—
Ita/299/2011 Of Commissioner Of Income Tax-Ii, Jalandhar v. M/S Sadhu Singh Hamdard Trust, Jalandhar
High Court · 2015 · Other
—
Ita/502/2009 Of The Commissioner Of Income Tax v. M/S.islamic Academy Of Education
High Court · 2015 · Remanded
—
Ita/84/2015 Of The Commissioner Of Income Tax , Trichur v. Shri E D Benny
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Bhopal v. Tapasya Education Society, Bhopal
High Court · 2015 · Allowed
Revenue
Tca/1040/2014 Of M/S Natya Sankalpaa v. Director Income Tax
High Court · 2015 · Other
—
The Deputy Commissioner Of Income Tax, Central Circle-4, Patna v. Takshila Educational Society, Patna
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxcentral Iii108, M.g.roadchennai – 600 034 v. Balaji Educational & Charitable Public Trustno.3A, 3[Rd] Street, Jai Durga Complexnew
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii, Jalandhar v. M/S. Apeejay Education Society, Jalandhar
High Court · 2015 · Dismissed
Assessee
Ita/345/2013 Of The Director Of Income Tax v. Sri Kuthethur Gururajachar Charities
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax (Central),Nagpur v. M/S Kasliwal Ranwara,215-216, 1[St] Floor, Building
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax (Central),Nagpur v. M/S Kasliwal Ranwara,215-216, 1[St] Floor, Building
High Court · 2015 · Dismissed
Assessee
Taxap/339/2006 Of Commissioner Of Income Tax, Valsad v. Sovereign Holdings Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax v. Ramesh Chaganlal Patel Charitable Trust....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Orpat Charitable Trust....opponent(S
High Court · 2014 · Allowed
Revenue
D.b. Income Tax Appeal v. Mandir Shree Ganesh Ji, Moti Doongri, Jaipur
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-Iii v. Dawoodi Bohra Jamat....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax-I2, V.p.ratnasamy Roadmadurai – 625 002 v. Katie Wilcox Education Association
High Court · 2014 · Dismissed
Assessee
Director Ofincome Tax (E v. Indo French Centre
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Shimla v. M/S Yash International Inc
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S The Oriental Insurance Co. Ltd
High Court · 2014 · Dismissed
Assessee
Director Of Income Tax-(Exemption v. The Ajay G. Piramal Foundation
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Taxcoimbatore v. Smt.v.r.karpagam
High Court · 2014 · Dismissed
Assessee
Itta/111/2002 Of Tci Industries Ltd v. The Asst.commi.of Income Tax Hyd
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. The Atul Products Ltd
High Court · 2014 · Other
—
Ita/86/2008 Of The Commissioner Of Income Tax v. Islamic Academy Of Education
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Faridabad v. M/S Idicula Trust Society, Faridabad
High Court · 2014 · Allowed
Revenue
Ita/153/2003 Of Comm. Of Income Tax v. Janhit Sewa Charitable Trust
High Court · 2014 · Dismissed
Assessee
Appellant/S v. B.p.h.e. Society, Ahmednagar
High Court · 2014 · Dismissed
—
Director Of Income Tax (Exemption v. Charanjiv Charitable Trust
High Court · 2014 · Allowed
Revenue
Director Of Income Tax(E), ] Piramal Chambers, ] Mumbai-400 012 v. Jamshetji Tata Trust, ] Bombay House, ] Homi Modistreet, ] Fort, Mumbai-400 001 ]
High Court · 2014 · Other
—
I.t.a v. According To Them, Anticipating Expenditure With
High Court · 2014 · Other
—
Itta/613/2013 Of M/S. Kamma Sangham v. The Director Of Income Tax (Exemptions)
High Court · 2014 · Dismissed
Revenue
T.a./4/2012 Of The Commissioner Of Income Tax v. Krishna Chandra Gandhi Jan Shiksha Nyas
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax-I v. Dr. Vikhe Patil Foundation
High Court · 2013 · Dismissed
Assessee
K M Shah Charitable Trust v. Assistant Commissioner Of Income Tax....opponent(S
High Court · 2013 · Dismissed
Revenue
Adult 44 Years, Having Addressat B v. The Union Of India
High Court · 2013 · Other
—
The Institue Of Chartered Accountants Of India Andanr v. The Director General Of Income Tax (Exemptions), Delhiand Ors.…
High Court · 2013 · Remanded
—
The Commissioner Of Income Tax, Bhopal v. Maa Vaishnav Education Society
High Court · 2013 · Allowed
Revenue
Itxa/1097/2013 Of The Director Of Income Tax ( Exemption) v. G.k. R. Charities
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax, Dehradun And Another v. Shri Sai Baba Super Spirituality Hospital Trust
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax v. Gita Duggal
High Court · 2013 · Dismissed
Assessee
Madhu Gupta v. Director Of Income-Tax (Investigation)And Others
High Court · 2013 · Allowed
Assessee
Escorts Heart Insti. & Research Centre v. Commr.of Income Tax, Centre
High Court · 2012 · Allowed
Assessee
Director Of Income Tax v. Hans Raj Samarak Society
High Court · 2012 · Allowed
Revenue
Sca/12243/2009 Of Harshadbhai Naranbhai Bagadia v. Asstt. Commissioner Of Income Tax
High Court · 2012 · Other
—
Director Of Income Tax v. Ms. Kavita Jha And Mr. Somnath Shukla, Advs
High Court · 2012 · Other
—
Director Of Income Tax v. Maruti Center For Excellence
High Court · 2012 · Other
—
Commissioner Of Income Tax - Appellant(S v. M/S Jolly Polymers - Opponent(S
High Court · 2012 · Other
—
Axis Bank Ltd v. The Commissioner Of Income Tax, Ludhiana And Another
High Court · 2011 · Allowed
Assessee
Director Of Income Tax v. India Habitat Centre
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax-Iii v. The Rotary Club Of Karad Charitable Trust
High Court · 2011 · Dismissed
Assessee
The Director Of Income Tax (Exemption v. M/S.otters Club
High Court · 2011 · Dismissed
Assessee
Income Tax Officer v. Mr. Deepak Chopra, Advocate
High Court · 2011 · Allowed
Revenue
Mr. Prakash Kumar And Mr. Sandeep Kapur, Advocates v. Commissioner Of Income Tax, Delhi-V, New Delhi And Others
High Court · 2011 · Dismissed
Revenue
The Commissioner Of Income Tax v. Sir Chhotu Ram Memorial Society
High Court · 2010 · Dismissed
Assessee
Director Of Income Tax (Exemption v. Parivar Sewa Sanstha
High Court · 2010 · Other
—
Ita/1729/2009 Of Ansari Charitable Trust,Perumpilavu v. The Commissioner Of Income Tax,Trichur
High Court · 2010 · Dismissed
Revenue
Director Of Income Tax (Exemptions v. Maharaja Agarsen Technical Education Society
High Court · 2010 · Other
—
The Deputy Director Ofincome Tax (Exemption I)Chennai v. The Willington Charitable Trust18/D, Rukmani Lakshmipathy Roadchennai – 600 008
High Court · 2010 · Allowed
Revenue
Dr.bindeshwar Pathak v. Commissioner Of Income Tax Patna
High Court · 2010 · Allowed
Assessee
Standing Counsel With Mr v. Sh. Anil Minda
High Court · 2010 · Other
—
Itta/28/2009 Of Sri. Gyankumar Agarwal ( Ind) v. Assistant Commissioner Of Income Tax
High Court · 2010 · Dismissed
Revenue
Director Of Income Tax (Exemption v. Acme Educational Society
High Court · 2010 · Other
—
Ms. Prem Lata Bansal, Advocate v. Raghuvanshi Charitable Trust
High Court · 2010 · Other
—
Director Of Income Tax (Exemptions v. Manav Bharti Institute Of Child Education & Child Psychology
High Court · 2010 · Other
—
Commissioner Of Income Tax v. Hps Social Welfare Foundation
High Court · 2010 · Other
—
Sinhagad Technical Education Society v. The Income-Tax Appellate Tribunal & Others
High Court · 2010 · Allowed
Assessee
Ita/1292/2009 Of The Commr. Of Income Tax v. Markaz Saadathil Daraini Al
High Court · 2010 · Dismissed
Assessee
M/S.valliammai Society v. The Director General Of Income-Tax (Investigation) New Income Tax Building
High Court · 2010 · Dismissed
Revenue
Wp/2471/2009 Of Icici Prudential Life Insurance Company Limited v. Assistant Commissioner Of Income Tax And Anr
High Court · 2010 · Other
—
v. Union Of Indiathrough B.t.paliage-33 Years, Occ-Income Tax Officer
High Court · 2010 · Dismissed
Revenue
Commissioner Of Income Tax v. M/S.h.p. State Cooperative Bank
High Court · 2009 · Allowed
Revenue
Shri Bal Jagannath Maharaj Pandit & Ors v. The Commissioner Of Income Tax, Pune & Ors
High Court · 2009 · Other
—
Apex Court In S. N. Namasivayam Chettiar v. Commissioner Of Income Tax, Madras
High Court · 2009 · Other
—
Apex Court In S. N. Namasivayam Chettiar v. Commissioner Of Income Tax, Madras
High Court · 2009 · Other
—
Apex Court In S. N. Namasivayam Chettiar v. Commissioner Of Income Tax, Madras
High Court · 2009 · Other
—
Commissioner Of Income Tax, Panchkula v. Haryana Livestock Development Board, Panchkula
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax-Ii, Chandigarh v. M/S Sikh Education Society, Sector 26, Chandigarh
High Court · 2009 · Allowed
Revenue
Bombay-25 v. The Commissioner Of Income-Tax
High Court · 2009 · Other
—
Pier, Mumbai-400 038 v. M/S.oman International Bank Saog
High Court · 2009 · Other
—
Ito v. B.c.srinivas Shetty
High Court · 2008 · Allowed
Revenue
Ita/59/2007 Of The Commissioner Of Income-Tax v. Sree P.subramoniam Religious Trust
High Court · 2008 · Allowed
Revenue
The Commissioner Of Income-Tax, Panchkula v. M/S Haryana C. M. Relief Fund, Chandigarh
High Court · 2008 · Dismissed
Assessee
Director Of Income Tax Delhi (Exemption v. Japan Chamber Of Commerce & Industry In India
High Court · 2008 · Dismissed
Assessee
P3: True Copy Of Form v. P5: True Copy Of Order Dt.30.4.04
High Court · 2008 · Other
—
Director Of Income Tax (Exemption v. M/S.worldwide Church Of God
High Court · 2008 · Dismissed
Assessee
Op/21712/1999 Of Simon Philip v. Agrl. Income Tax & Sales Tax Officer
High Court · 2008 · Other
—
Ita/147/2001 Of The Commissioner Of Incometax, Tvm v. M/S.george Educational Medical Charitabl
High Court · 2008 · Allowed
Revenue
By Adv v. Ramachandran (Sr
High Court · 2008 · Other
—
Shanta Lal Chopra v. Commissioner Of Income Tax, Patiala
High Court · 2007 · Other
—
In I T R v. References Shall Stand Disposed Of Accordingly. No Costs
High Court · 2006 · Allowed
—
Itxa/358/2006 Of The Dirctor Of Income-Tax v. Sadharmik Utkarsh Trust
High Court · 2006 · Dismissed
Assessee
Commissioner Of Income Tax - Applicant(S v. Vaidhraj Veljibhai Vasram Kadva Patel - Respondent(S
High Court · 2006 · Other
—
Itr/234/1995 v. Itr/234/1995
High Court · 2006 · Other
—

Key issues litigated under Section 13

Section 13 case law — FAQs

What does Section 13 of the Income-tax Act deal with?
Section 13 relates to Trust — Denial of Exemption. This page collects 324 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 13.
How many case laws are available on Section 13?
EaseValue has indexed 324 income-tax judgments citing Section 13 — each with parties, citation, court, year, outcome and the full order text.
How can Section 13 judgments help my case?
They show how courts have decided Section 13 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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