Sub-section (1) lists who may apply to the Principal Commissioner or Commissioner, in the prescribed form and manner, for registration as a registered non-profit organisation to claim benefits under this Part: a public trust; a society registered under the Societies Registration Act, 1860 or any law in force in India; a company registered under section 8 of the Companies Act, 2013 or under section 25 of the Companies Act, 1956 and deemed registered under section 465(2)(g) of the 2013 Act; a University established by law or an educational institution affiliated to it or recognised by the Government; an institution financed wholly or in part by the Government or a local authority; any person referred to in Schedule III (Table: Sl. Nos. 27 to 29 and 36) and in Schedule VII (Table: Sl. Nos. 17 to 19, as substituted by Act No. 4 of 2026 with effect from 1 April 2026) and (Table: Sl. No. 42); and any other person notified by the Board.
Sub-section (2) sets eligibility: the person must be constituted, registered or incorporated in India for one or more charitable purposes referred to in section 2(23) or one or more public religious purposes, and its properties must be held for the benefit of the general public under an irrevocable trust — wholly for charitable or religious purposes in India, or partly, if the person was constituted, registered or incorporated before the commencement of the Income-tax Act, 1961.
Sub-section (3) carries the Table that governs seven cases, each with its own time limit for the application in column C, time limit for the order in column D, and validity of the registration in column E. Entry 1, activities not commenced and no earlier registration under any specified provision: apply at any time during the tax year from which registration is sought; order within one month from the end of the month of application; validity three tax years from the tax year of application. Entry 2, activities commenced and no earlier registration: apply at any time during the tax year from which registration is sought; order within six months from the end of the quarter of application; validity five tax years from the tax year of application. Entry 3, provisional registration granted and activities commenced: apply within six months of commencement of activities. Entry 4, provisional registration due to expire and activities not commenced: apply at least six months before expiry; validity five tax years following the tax year of application. Entry 5, registration due to expire other than in entry 4: apply at least six months before expiry; validity five tax years following the tax year of application. Entry 6, registration inoperative due to switching over of regime under section 333: apply at any time during the tax year from which registration is sought to be made operative. Entry 7, a registered non-profit organisation that has adopted or undertaken modification of its objects not conforming to the conditions of registration: apply within thirty days of the adoption or modification; validity five tax years from the commencement of the tax year of application. Entries 3 to 7 all carry the six months from the end of the quarter order limit.
Sub-section (4) lets the Principal Commissioner or Commissioner condone a delayed application where he considers there is reasonable cause, and the application is then deemed made in time. Sub-section (5) doubles the validity for smaller organisations: where the application is under entries 3 to 7 and total income, computed without giving effect to this Part, does not exceed five crore rupees during each of the two tax years preceding the tax year of application, column E of entries 3 to 7 has effect as if for "five years" the words "ten years" had been substituted. Sub-section (6) provides that if an application is not made within the time specified in entries 3.C, 4.C, 5.C or 7.C and the delay is not condoned under sub-section (4), the person is liable to pay tax on accreted income under section 352.
Sub-section (7) requires the Principal Commissioner or Commissioner, on an application under entries 2 to 7, to call for documents or information or make inquiries to satisfy himself about the genuineness of activities and compliance with such requirements of any other law as are material for achieving the objects, and then either to grant registration by written order, or, after affording a reasonable opportunity of being heard, to reject the application by written order in an entry 2 or 6 case, or to reject the application and also cancel the registration in an entry 3, 4, 5 or 7 case, with a copy of the order sent to the applicant and the Assessing Officer. Sub-section (8) requires provisional registration to be granted where the application falls in entry 1. Sub-section (9) deals with a registration granted before 1 April 2021 under a specified provision of the Income-tax Act, 1961 that has expired: the Principal Commissioner or Commissioner may condone the delay for reasonable cause and grant registration under this Part within three months from the end of the month of application, valid for five years from the commencement of the tax year 2021-2022. Sub-section (10) requires the orders under sub-sections (7), (8) and (9) to be passed in the prescribed form and manner.
Why it is there
The benefits in this Part are given to organisations, not to purposes, so there has to be a gate at which an organisation is examined and admitted, and a clock on which it must come back. The Table exists because applicants arrive in very different postures — before activities begin, after they begin, on the strength of a provisional registration, on expiry, after switching regimes, and after changing objects — and each posture needs its own filing window and its own consequence. Sub-section (6) is the enforcement: an organisation that lets its window pass without applying does not merely lose the benefit, it becomes liable to tax on accreted income.
Who it applies to
A public trust, a society registered under the Societies Registration Act, 1860 or any law in force in India, and a company registered under section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956
A University established by law, and an educational institution affiliated to it or recognised by the Government
An institution financed wholly or in part by the Government or a local authority
A person referred to in Schedule III (Table: Sl. Nos. 27 to 29 and 36) or Schedule VII (Table: Sl. Nos. 17 to 19 and Sl. No. 42), and any other person notified by the Board
A person holding a provisional registration, whether activities have commenced or not
A registered non-profit organisation whose registration is due to expire, has become inoperative under section 333, or which has modified its objects
A person whose registration granted before 1 April 2021 under a specified provision of the Income-tax Act, 1961 has expired
The Principal Commissioner or Commissioner, who inquires, grants, rejects, cancels and condones
The Assessing Officer, to whom a copy of the order under sub-section (7) is sent
The figures, and what each one turns on
Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
What
Figure
The condition on it
Where
Time limit for the order
One month from the end of the month in which the application is made
Entry 1: activities not commenced and no registration under any specified provision at any time before the application
Sub-section (3), Table Sl. No. 1.D
Validity of registration
Three tax years commencing from the tax year in which the application is made
Entry 1; the registration granted in this case is a provisional registration under sub-section (8)
Sub-section (3), Table Sl. No. 1.E
Time limit for the order
Six months from the end of the quarter in which the application is made
Entries 2 to 7
Sub-section (3), Table Sl. Nos. 2.D to 7.D
Validity of registration
Five tax years commencing from the tax year in which the application is made
Entries 2, 3 and 6
Sub-section (3), Table Sl. Nos. 2.E, 3.E and 6.E
Validity of registration
Five tax years following the tax year in which the application is made
Entries 4 and 5, where the provisional registration or the registration is due to expire
Sub-section (3), Table Sl. Nos. 4.E and 5.E
Validity of registration
Five tax years commencing from commencement of the tax year in which the application is made
Entry 7, modification of objects not conforming to the conditions of registration
Sub-section (3), Table Sl. No. 7.E
Time limit for the application where provisional registration was granted and activities have commenced
Within six months of the commencement of activities
Entry 3
Sub-section (3), Table Sl. No. 3.C
Time limit for the application on expiry
At least six months prior to the expiry of the provisional registration or of the registration
Entries 4 and 5
Sub-section (3), Table Sl. Nos. 4.C and 5.C
Time limit for the application after modification of objects
Within thirty days of the date of such adoption or modification
Entry 7, where the modified objects do not conform to the conditions of registration
Sub-section (3), Table Sl. No. 7.C
Income ceiling for the extended validity
Five crore rupees
Total income computed without giving effect to this Part must not exceed this during each of the two tax years preceding the tax year of application, and the application must be under entries 3 to 7
Sub-section (5)
Extended validity for organisations within that ceiling
Ten years, substituted for five years
Column E of entries 3 to 7 has effect as if for the words "five years" the words "ten years" had been substituted
Sub-section (5)
Time limit for the order on an expired pre-2021 registration
Three months from the end of the month in which the application is made
Registration granted before 1 April 2021 under a specified provision of the Income-tax Act, 1961 that has expired, and the delay is condoned for reasonable cause
Sub-section (9)
Validity of a registration granted under sub-section (9)
Five years from the commencement of the tax year 2021-2022
Applies to a registration granted on condonation under sub-section (9)
Sub-section (9)
What this means in practice
Which entry of the Table you are in decides everything, and the entries turn on facts you may not control — whether activities have commenced, whether a provisional registration exists, whether the registration is about to expire. The consequence of getting it wrong is not confined to a rejection: under sub-section (7)(b)(ii), an application in an entry 3, 4, 5 or 7 case that fails is met by an order that both rejects the application and cancels the existing registration, whereas an entry 2 or 6 failure is a rejection only. Missing the window is worse still — sub-section (6) makes a person who does not apply within the time in entries 3.C, 4.C, 5.C or 7.C, and whose delay is not condoned under sub-section (4), liable to tax on accreted income under section 352. Note also that entry 1 does not produce ordinary registration at all: sub-section (8) makes it provisional, and it runs for three tax years, after which entry 3 or entry 4 applies depending on whether activities have commenced. The five crore rupee relaxation in sub-section (5) is tested on income computed without giving effect to this Part, and the ceiling must be respected in each of the two preceding tax years, not on average. A change of objects carries the shortest fuse in the section: thirty days from the adoption or modification.
An example
Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.
A public trust obtains provisional registration under entry 1, valid for three tax years, and begins its activities eight months later. Entry 3 requires it to apply again within six months of the commencement of activities; if it applies in month nine it is late, and unless the Principal Commissioner condones the delay under sub-section (4), sub-section (6) makes it liable to tax on accreted income under section 352. If it applies in time and its total income, computed without giving effect to this Part, was three crore rupees in each of the two preceding tax years, sub-section (5) substitutes ten years for five in column E, so the registration granted runs for ten tax years instead of five. If the Principal Commissioner is not satisfied about the genuineness of its activities, the order under sub-section (7)(b)(ii) will both reject the application and cancel the registration.
Where you meet this section
You meet this as the application for registration filed in the prescribed form with the Principal Commissioner or Commissioner, as the notice calling for documents, information or inquiries under sub-section (7), and as the written order granting, refusing or cancelling registration, a copy of which goes to the applicant and to the Assessing Officer. If the window is missed, you meet it next as a proceeding for tax on accreted income under section 352.
The words themselves
if he is not so satisfied, after affording a reasonable opportunity of being heard to the applicant shall,—
Section 332(7)(b), Income-tax Act, 2025.
pass an order in writing rejecting the application and also cancelling the registration in any other case specified in sub-section (3) (Table: Sl. No. 3, 4, 5 or 7)
Section 332(7)(b)(ii), Income-tax Act, 2025.
the provisions of (Table: Sl. Nos. 3.E to 7.E) of the said sub-section, shall have effect as if for the words "five years", the words "ten years" had been substituted
Section 332(5), Income-tax Act, 2025.
If any application for registration is not made within the time specified in sub-section (3) (Table: Sl. No. 3.C, 4.C, 5.C or 7.C) and the delay in filing such application is not condoned under sub-section (4), such person shall be liable to pay tax on accreted income under section 352.
Section 332(6), Income-tax Act, 2025.
What people get wrong
Treating the entry 1 registration as full registration. Sub-section (8) requires the Principal Commissioner or Commissioner to grant provisional registration in that case, and column E gives it three tax years.
Assuming a failed application merely leaves the existing registration standing. Sub-section (7)(b)(ii) requires the order in an entry 3, 4, 5 or 7 case to reject the application and also cancel the registration.
Waiting for the registration to expire before applying. Entries 4.C and 5.C require the application at least six months prior to expiry.
Overlooking the thirty-day window after a change of objects. Entry 7.C requires the application within thirty days of the date of adoption or modification of objects that do not conform to the conditions of registration.
Treating a missed window as costing only the registration. Sub-section (6) makes the person liable to tax on accreted income under section 352 where the delay is not condoned under sub-section (4).
Applying the five crore rupee test to income after the Part's exemptions, or on an average of two years. Sub-section (5) tests total income computed without giving effect to this Part, and requires the ceiling to be met during each of the two preceding tax years.
Counting the order time limit from the date of application. For entries 2 to 7 it is six months from the end of the quarter in which the application is made, and for entry 1 it is one month from the end of the month.
What this replaced
The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.
11 - Income from property held for charitable or religious purposes
12A - Conditions for applicability of sections 11 and 12
12AB - Procedure for fresh registration
80G - Deduction in respect of donations to certain funds, charitable institutions, etc.
Rules of the Income-tax Rules, 2026 that work section 332. Where the rule’s own heading names the section we say so; the rest are marked on reading the rule, which is our derivation and not the department’s. A rule that serves the section silently and that we have missed will not appear here.
Rule 181 — Common application for registration of non-profit organisation or for approval for the purposes of deduction under section 133(1)(b)(ii) — on reading the rule
A circular binds the department, not you and not a court. Every one below was written under the 1961 Act; it reaches this section because the department’s own concordance carries the provision it names to this one.
Circular No. 6/2026 — Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to section 80G(5) o 2026-07-02
Circular No. 16/2024 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9a/10/10b/10bb for assessment year 201 2024-11-18
Circular No. 7/2024 — Extension of due date for filing of form no. 10a/10ab under the income tax act 1961 2024-04-25
Circular No. 3/2024 — Circular under section 119 of the income tax act 1961 2024-03-06
Circular No. 2/2024 — Order under section 119 of the income tax act 1961 2024-03-05
Circular No. 1/2024 — Circular explaining the provisions of the finance act 2023 2024-01-23
Circular No. 17/2023 — Order under section 119 of the Income-tax Act, 1961 2023-10-09
Circular No. 6/2023 — Clarification regarding provisions relating to charitable and religious trusts 2023-05-24
Circular No. 22/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a 2022-11-01
Circular No. 17/2022 — Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 9A and form no. 10 for assessment year 2022-07-19
Circular No. 3/2009 — NEW Return Forms for Assessment Year 2009-10 – Matters Connected thereto 2009-05-21
Circular No. 11/2008 — Exemption under section 11 in Case of Assessee Claiming Both to BE Charitable Institutions as Well as Mutual Organisations 2008-12-19
Circular No. 5/2007 — New Return Forms for Assessment Year 2007-08 – matters connected thereto – reg 2007-07-26
Circular No. 7 — 537. Submission of certificate for claiming deductions under section 80G in respect of donations made by an employee to the Prime 2001-03-21
Circular No. 782 — 535. Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Minister’s Nationa 1999-11-13
Circular No. 777 — 534. Submission of certificate for claiming deduction under section 80G in respect of donations made by an employee to the Nationa 1999-07-01
Circular No. 752 — 533. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to 1997-03-26
Circular No. 712 — 122. Whether since section 10(22) does not impose any restriction regarding mode of investments of funds, such institutions are no 1995-07-25
Circular No. 689 — Section 143(1)( a) l Prima Facie Adjustments 1994-08-24
Circular No. 678 — 532. 100 per cent tax relief for donations made to Chief Minister’s Earthquake Relief Fund, Maharashtra 1994-02-10
Circular No. 596 — 174. Clarification regarding applicability of section 13(1)(d) from assessment year 1984-85 and not from assessment year 1983-84 1991-03-15
Circular No. 587 — 479. Whether, where in respect of an assessment year, there is income under a head, the loss, if any, under any other head for tha 1990-12-11
Circular No. 584 — 120. Clarification regarding jurisdiction over assessment of trusts, funds, association and institutions claiming exemption under 1990-11-13
Circular No. 580 — 134. Where donations in kind are not in form of jewellery, furniture or any other notified article 1990-09-14
Circular No. 566 — 168. Clarification regarding investment in ‘Kisan Vikas Patra’ and ‘Indira Vikas Patra’ 1990-07-17
Circular No. 557 — 125. Clarifications regarding Form Nos. 55 and 56 for grant of exemption 1990-03-19
Circular No. 416 — 524. Fund/institution recognised under section 10(23C)(iv)/(v) - Whether recognition under section 80G is automatic 1985-04-11
Circular No. 400 — Section 10(21) l Income of Approved Scientific Research Associations 1984-10-19
Circular No. 395 — Section 2(15) l Charitable Purpose 1984-09-24
Circular No. 322 — 175. Requirement of investing funds of trust in modes specified in section 13(5) during previous year commencing on or after April 1982-01-16
Circular No. 317 — 176. Pending amendment to modify mode of investment under section 13(5), Commissioners authorised to issue/renew recognition under 1981-12-19
Circular No. 284 — Whether gifts in kind are eligible for exemption under clause (v) of sub-section (1) 1980-10-13
Circular No. 273 — 163. Delay in filing application in Form No. 10 - Board’s order under section 119(2)(b) authorising Commissioner to admit belated 1980-06-03
Circular No. 192 — 328. Apprentices training - Expenditure on apprentices covered under the Apprentices Act, 1961 - Whether allowable as business ded 1976-03-10
Circular No. 178 — 528. Donation to Prime Minister’s National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] - Money order coupons 1975-09-23
Circular No. 143 — 172. Audit report in Form No. 10B in terms of rule 17B - Auditor can accept as a correct list of specified persons as given by man 1974-08-20
Circular No. 127 — 628-632. Agreement for avoidance of double taxation with Pakistan - Whether operative for assessment year 1972-73 and subsequent a 1974-01-10
Circular No. 123 — 522. Whether deduction under the section is allowed from income of registered firms and only resultant net income is distributed f 1973-10-31
Circular No. 115 — Section 12A l Conditions as to Registration of Trusts 1973-06-30
Circular No. 100 — Section 11 l Income from Property Held for Charity 1973-01-24
Circular No. 64 — 594. Whether natonalised banks would be regarded as banking companies for the purposes of deduction of interest on deposits with t 1971-08-25
Circular No. 52 — 164. Capital gain arising to charitable trust - Whether it could be regarded as having been applied to charitable purposes if trus 1970-12-30
Circular No. 29 — 165. Application of income to charitable purposes and restriction of accumulation of trust income in terms of sub-sections (1) and 1969-08-23
Circular No. 19 — Section 37(3) l Expenditure on Advertisement/ Maintenance of Guest House/travelling 1969-06-13
A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance. We hold 1049 in all; the 250 most recent are listed.
Notification No. 3 — Section 80G of the Income-tax Act, 1961 - Deductions - Donations to certain funds, charitable institutions, etc. - Amendment in No 2010-01-12
Notification No. 26 — Section 80G(2)(b ) of the Income-tax Act, 1961 - Deductions - Donations to Religious/charitable Funds, ETC., - Notified Places of 2009-03-16
Notification No. 50 — Amendment of the Income-tax Rules under section 11 of the Income-tax Act, 1961 2008-03-28
Notification No. 276 — Kodaikanal Boat and Rowing Club notified under section 10 2007-11-26
Notification No. 206 — Mayor's Sports Benefit Fund notified under section 10 2007-06-21
Notification No. 205 — The Karnataka State Bridge Association notified under section 10 2007-06-19
Notification No. 197 — Income-tax (Seventh Amendment) Rules, 2007 - Amendments in rule 17A and Form No. 10A 2007-05-30
Notification No. 181 — Any income received by any person on behalf of "Jallianwala Bagh National Memorial Trust notified under section 10 2007-05-28
Notification No. 173 — Any income received by any person on behalf of "Technology Development Board notified under section 10 2007-05-18
Notification No. 171 — Any income received by any person on behalf of "St notified under section 10 2007-05-16
Notification No. 170 — Any income received by any person on behalf of "Shree Somnath Trust notified under section 10 2007-05-16
Notification No. 151 — Any income received by any person on behalf of "Nathdwara Temple Board notified under section 10 2007-04-25
Notification No. 137 — Any income received by any person on behalf of "Tamil Nadu Ex-Services Personnel Benevolent Fund notified under section 10 2007-03-30
Notification No. 136 — Any income received by any person on behalf of "Council for Advancement of People's Action and Rural Technology notified under sec 2007-03-30
Notification No. 135 — Any income received by any person on behalf of "National Spiritual Assembly of the Bahai's of India notified under section 10 2007-03-30
Notification No. 134 — Any income received by any person on behalf of "Haryana Amalgamated Fund for the Welfare of Ex-Servicemen notified under section 1 2007-03-30
Notification No. 082 — Any income received by any person on behalf of "Shri Laxmi Nrusimha Swamy Temple Nimbachalam (Popularly known as Limbadri Gutta) n 2007-03-26
Notification No. 081 — Any income received by any person on behalf of "Sri Mookambika Temple notified under section 10 2007-03-26
Notification No. 080 — Any income received by any person on behalf of "Centre for Advanced Strategic Studies notified under section 10 2007-03-26
Notification No. 079 — Any income received by any person on behalf of "The Asthika Samaj notified under section 10 2007-03-26
Notification No. 078 — Any income received by any person on behalf of "Armed Forces Flag Day Fund notified under section 10 2007-03-26
Notification No. 077 — Any income received by any person on behalf of "Shree Kavle Math Samsthan notified under section 10 2007-03-26
Notification No. 076 — Any income received by any person on behalf of "Mahanandeeswara Swamy Devasthanam notified under section 10 2007-03-26
Notification No. 075 — Any income received by any person on behalf of "Federation of Indian Chambers of Commerce and Industry notified under section 10 2007-03-23
Notification No. 074 — Any income received by any person on behalf of "Administrative Staff College of India notified under section 10 2007-03-23
Notification No. 064 — Any income received by any person on behalf of "Sri Bramhatantra Swatantra Parakalaswamy Mutt notified under section 10 2007-02-28
Notification No. 063 — Any income received by any person on behalf of "Chen Women Development Society notified under section 10 2007-02-28
Notification No. 062 — Any income received by any person on behalf of "The Church of South India Trust Association notified under section 10 2007-02-28
Notification No. 061 — Amendment of the Income-tax Rules under section 11 of the Income-tax Act, 1961 2007-02-28
Notification No. 060 — Any income received by any person on behalf "The Tribune Trust notified under section 10 2007-02-27
Notification No. 059 — Any income received by any person on behalf of "Sant Nirankari Mandal notified under section 10 2007-02-27
Notification No. 058 — Any income received by any person on behalf of "National Culture Fund notified under section 10 2007-02-22
Notification No. 057 — Any income received by any person on behalf of "CRY-Child Relief and You notified under section 10 2007-02-22
Notification No. 056 — Any income received by any person on behalf of "City Mission of India notified under section 10 2007-02-22
Notification No. 055 — Any income received by any person on behalf of "Cancer Aid & Research Foundation notified under section 10 2007-02-22
Notification No. 052 — Delhi Lawn Tennis Association notified under section 10 2007-02-14
Notification No. 051 — Delhi Lawn Tennis Association notified under section 10 2007-02-14
Notification No. 050 — Delhi Lawn Tennis Association notified under section 10 2007-02-14
Notification No. 032 — Any income received by any person on behalf of "Sri Sri Jagadguru Shankaracharya Mahasanasthanam Dakshinamnya Sri Sharada Peetham 2007-02-14
Notification No. 031 — Any income received by any person on behalf of "Punjab Infrastructure Development Board notified under section 10 2007-02-14
Notification No. 023 — Any income received by any person on behalf of "Council for Leather Exports notified under section 10 2007-02-06
Notification No. 018 — Any income received by any person on behalf of "Population services International notified under section 10 2007-01-31
Notification No. 017 — Any income received by any person on behalf of "Centre for Development and Human Rights notified under section 2 2007-01-31
Notification No. 015 — Any income received by any person on behalf of "National Institute of Public Finance and Policy notified under section 10 2007-01-25
Notification No. 014 — Any income received by any person on behalf of "Raja Rammohan Roy Library Foundation notified under section 10 2007-01-22
Notification No. 013 — Any income received by any person on behalf of "India International Centre notified under section 10 2007-01-19
Notification No. 012 — Any income received by any person on behalf "Family Planning Association of India notified under section 10 2007-01-19
Notification No. 011 — Any income received by any person on behalf of "Tragopan Farmers Society notified under section 10 2007-01-19
Notification No. 010 — Any income received by any person on behalf of "The Clothe Market & Shops Board notified under section 10 2007-01-19
Notification No. 009 — Any income received by any person on behalf of "St notified under section 10 2007-01-19
Notification No. 008 — Any income received by any person on behalf of "Sant Sri Asharam Ashram notified under section 10 2007-01-19
Notification No. 007 — Any income received by any person on behalf of "Neo Sannyas Foundation notified under section 10 2007-01-19
Notification No. 006 — Wrestling Federation of India notified under section 10 2007-01-16
Notification No. 005 — Jawaharlal Nehru Hockey Tournament Society notified under section 10 2007-01-16
Notification No. 004 — Any income received by any person on behalf of "G notified under section 10 2007-01-15
Notification No. 367 — The Triangle Tennis Trust Chennai notified under section 10 2006-12-13
Notification No. 356 — Any income received by any person on behalf of "Sri Bramaramba Mallikarjuna Swamyvari Devasthanam notified under section 10 2006-11-23
Notification No. 355 — Any income received by any person on behalf of "The Temples notified under section 10 2006-11-22
Notification No. 354 — Any income received by any person on behalf of "The Church of South India Trust Association notified under section 10 2006-11-21
Notification No. 353 — Any income received by any person on behalf of "Mar Thoma Syrian Church of Malabar notified under section 10 2006-11-21
Notification No. 320 — Any income received by any person on behalf of The Synodical Board of Health Services notified under section 10 2006-11-15
Notification No. 318 — Any income received by any person on behalf of ‘National Institute of Bank Management Mumbai’ (hereinafter the ‘Institution’) shal 2006-11-14
Notification No. 317 — Any income received by any person on behalf of ‘Sri Krishna Janmasthan Seva Sansthan notified under section 10 2006-11-14
Notification No. 313 — Any income received by any person on behalf of "National Human Rights Commission notified under section 10 2006-11-07
Notification No. 312 — Any income received by any person on behalf of "Institute of Rail Transport notified under section 10 2006-11-07
Notification No. 311 — Any income received by any person on behalf of "The Mysore Resettlement and Development Agency notified under section 10 2006-11-07
Notification No. 310 — Any income received by any person on behalf of "EAN India notified under section 10 2006-11-03
Notification No. 286 — Any income received by any person on behalf of "Nanded Sikh Gurudwara Takhat Sachkhand Shri Hazur Abchal Nagar Sahib notified unde 2006-10-11
Notification No. 273 — Any income received by any person on behalf of "Tamilnadu Trade Promotion Organisation notified under section 10 2006-09-21
Notification No. 272 — Any income received by any person on behalf of "Organisation of Pharmaceutical Producers of India notified under section 10 2006-09-21
Notification No. 269 — Any income received by any person on behalf of " Chief Minister's Relief Fund notified under section 10 2006-09-18
Notification No. 268 — Any income received by any person on behalf of "Letshlphung Christian Hospital Association notified under section 10 2006-09-15
Notification No. 267 — Amendment of the Income-tax Rules under section 2 of the Income-tax Act, 1961 2006-09-14
Notification No. 253 — Any income received by any person on behalf of "Sri Ramanasramam notified under section 10 2006-09-12
Notification No. 252 — Any income received by any person on behalf of "National Horticulture Board notified under section 10 2006-09-12
Notification No. 251 — Any income received by any person on behalf of "Defence Civilians Medical Aid Fund notified under section 10 2006-09-12
Notification No. 250 — Any income received by any person on behalf of "Export Promotion Council for Handicraft notified under section 10 2006-09-12
Notification No. 249 — Any income received by any person on behalf of "National Highways Authority of India (Ministry of Surface Transport) notified unde 2006-09-12
Notification No. 248 — Any income received by any person on behalf of "Centre for Development and Human Rights notified under section 10 2006-09-12
Notification No. 247 — Any income received by any person on behalf of "Jyotirmath Badrikashram Himalaya notified under section 10 2006-09-12
Notification No. 246 — Any income received by any person on behalf of "Centre for Science and Environment notified under section 10 2006-09-12
Notification No. 245 — Any income received by any person on behalf "Sri Ramkrishna Ashram notified under section 10 2006-09-08
Notification No. 206 — Any income received by any person on behalf of "Sree Padmanabhaswami Temple Trust notified under section 10 2006-08-03
Notification No. 205 — Any income received by any person on behalf of "Mata Amritanandamayi Math notified under section 10 2006-08-03
Notification No. 202 — Any income received by any person on behalf of "The Malankara Orthodox Syrian Church notified under section 10 2006-07-28
Notification No. 193 — Any income received by any person on behalf of "Gujarat Pollution Control Board notified under section 10 2006-07-25
Notification No. 192 — Any income received by any person on behalf of "Gujarat Pollution Control Board notified under section 10 2006-07-25
Notification No. 190 — Any income received by any person on behalf of "Association of Tribal Welfare Development notified under section 10 2006-07-24
Notification No. 171 — Any income received by any person on behalf of "Vivekananda Rock Memorial and Vivekananda Kendre notified under section 10 2006-07-10
Notification No. 146 — Any income received by any person on behalf "National Council of Applied Economic Research notified under section 10 2006-06-29
Notification No. 145 — Any income received by any person on behalf of "India International Rural Cultural Centre notified under section 10 2006-06-29
Notification No. 141 — Any income received by any person on behalf of "Sri Sri Jagatguru Shankaracharya Mahasamsthanam Dakshinamnaya notified under secti 2006-06-15
Notification No. 136 — Any income received by any person on behalf of "Arya Vaidya Sala notified under section 10 2006-06-09
Notification No. 135 — Any income received by any person on behalf of "Petroleum Planning and Analysis Cell notified under section 10 2006-06-09
Notification No. 126 — Any income received by any person on behalf of "The Hindu Women's Welfare Society notified under section 10 2006-05-29
Notification No. 125 — Any income received by any person on behalf of "Chief Minister’s Earthquake Relief Fund notified under section 10 2006-05-25
Notification No. 124 — Any income received by any person on behalf of "Rashtriya Mahila Kosh notified under section 10 2006-05-25
Notification No. 123 — Any income received by any person on behalf of "Uttaranchal State Seed and Organic Production Certification Agency notified under 2006-05-25
Notification No. 122 — Any income received by any person on behalf of "Jehangir Art Gallery notified under section 10 2006-05-16
Notification No. 121 — Any Income received by any person on behalf of "Guruvayur Devaswom notified under section 10 2006-05-16
Notification No. 118 — Any income received by any person on behalf of "Sree Ramkrishna Satyananda Ashram notified under section 10 2006-05-12
Notification No. 117 — Any income received by any person on behalf of "Navajivan Trust notified under section 10 2006-05-12
Notification No. 114 — Any income received by any person on behalf of "Shree Gokarn Parthagali Jeevotham Math notified under section 10 2006-04-18
Notification No. 113 — Any income received by any person on behalf of "Indo US Science & Technology Forum notified under section 10 2006-04-18
Notification No. 112 — Any income received by any person on behalf of "Indo US Science & Technology Forum notified under section 10 2006-04-18
Notification No. 111 — Any income received by any person on behalf of "Swadeshi Jagaran Foundation notified under section 10 2006-04-05
Notification No. 110 — Any income received by any person on behalf of "Shri Chitrapur Math notified under section 10 2006-04-04
Notification No. 94 — Any income received by any person on behalf of "Delhi Catholic Archdiocese notified under section 10 2006-03-31
Notification No. 90 — Any income received by any person on behalf of "Sri Kashi Math Samsthan notified under section 10 2006-03-30
Notification No. 85 — Any income received by any person on behalf of "Bureau of Indian Standards notified under section 10 2006-03-28
Notification No. 84 — Any income received by any person on behalf of "Railway Minister’s Welfare & Relief Fund notified under section 10 2006-03-28
Notification No. 81 — Any income received by any person on behalf of "Indian Association of Parliamentarians on Population and Development notified unde 2006-03-27
Notification No. 80 — Any income received by any person on behalf of "Ramakrishna Sarada Mission notified under section 10 2006-03-22
Notification No. 78 — Any income received by any person on behalf of "Pir Haji Ali Dargah Trust notified under section 10 2006-03-21
Notification No. 77 — Any income received by any person on behalf of "Helpers of the Handicapped notified under section 10 2006-03-21
Notification No. 76 — Any income received by any person on behalf of "Ramana Maharishi Centre for Learning notified under section 10 2006-03-21
Notification No. 75 — Any income received by any person on behalf of "Children’s Book Trust notified under section 10 2006-03-21
Notification No. 74 — Any income received by any person on behalf of "Shri Saibaba Sansthan notified under section 10 2006-03-21
Notification No. 72 — Any income received by any person on behalf of "Institute of Marketing & Management notified under section 10 2006-03-20
Notification No. 70 — Any income received by any person on behalf of "SOS Children’s Villages of India notified under section 10 2006-03-16
Notification No. 69 — Any income received by any person on behalf of "Mata Amrithanandamayi Math notified under section 10 2006-03-16
Notification No. 68 — Any income received by any person on behalf of "Krishnamurthy Foundation India notified under section 10 2006-03-16
Notification No. 65 — Any income received by any person on behalf of "Sundaram Charity notified under section 10 2006-03-14
Notification No. 64 — Any income received by any person on behalf of "Inland WaterwaysAuthority of India notified under section 10 2006-03-14
Notification No. 63 — Any income received by any person on behalf of "Bharatiya Vidya Bhavan notified under section 10 2006-03-14
Notification No. 62 — Any income received by any person on behalf of "Sri Sarada Math notified under section 10 2006-03-14
Notification No. 61 — Any income received by any person on behalf of "The Congregation of the Fransciscan Sisters of the Presentation of the Blessed Vir 2006-03-14
Notification No. 60 — Any income received by any person on behalf of "Shree Datta Deosthan Trust notified under section 10 2006-03-14
Notification No. 59 — Any income received by any person on behalf of "Raja Charity Trust notified under section 10 2006-03-14
Notification No. 58 — Any income received by any person on behalf of "Maninagar Shree Swaminarayan Gadi Sansthan Shreeji Sankalp Murti Adya Acharya Prav 2006-03-14
Notification No. 57 — Any income received by any person on behalf of "TAMANA notified under section 10 2006-03-10
Notification No. 56 — Any income received by any person on behalf of "Dakshineshwar Ramkrishna Sangha Adyapeeth notified under section 10 2006-03-10
Notification No. 258 — Centre for Research in Rural & Industrial Development notified under section 10 2005-12-05
Notification No. 257 — Centre for Research in Rural & Industrial Development notified under section 10 2005-12-05
Notification No. 256 — Centre for Research in Rural & Industrial Development notified under section 10 2005-12-05
Notification No. 249 — Society for Promotion of Wastelands Development notified under section 10 2005-11-18
Notification No. 248 — Missionaries of Charity notified under section 10 2005-11-18
Notification No. 229 — India Polo promotion Foundation notified under section 10 2005-11-11
Notification No. 219 — Voluntary Health Association of India notified under section 10 2005-10-31
Notification No. 202 — Indian National Trust for Art and Cultural Heritage notified under section 10 2005-09-20
Notification No. 201 — The Institute of Road Transport notified under section 10 2005-09-20
Notification No. 200 — The Institute of Road Transport notified under section 10 2005-09-20
Notification No. 192 — Indian Merchants’ Chamber notified under section 10 2005-08-17
Notification No. 191 — Victoria Technical Institute notified under section 10 2005-08-17
Notification No. 184 — Notified Krishna Gopal Ayurvedic Dharmarth Aushdhalaya Trust, Ajmer, Rajasthan for the Purpose of Clause 23(C) of It Act 2005-07-15
Notification No. 131 — National Association for the Blind notified under section 10 2004-04-05
Notification No. 130 — Indian Institute of Management notified under section 10 2004-04-05
Notification No. 125 — Amalgamated Tamil Nadu Shares of Post War Services Reconstruction Fund and special Fund for Reconstruction and Rehabilitation of n 2004-03-29
Notification No. 119 — Guru Gobind Singh Foundation notified under section 10 2004-03-26
Notification No. 118 — West Bengal Council for Child Welfare notified under section 10 2004-03-26
Notification No. 117 — Chief Minister's Relief Fund notified under section 10 2004-03-26
Notification No. 99 — William Carey Study and Research Centre notified under section 10 2004-03-12
Notification No. 98 — Andhra Pradesh State Seed Certification Agency notified under section 10 2004-03-12
Read this before you rely on it. Every decision below was decided under the Income-tax Act, 1961. It appears here because it is tagged to a 1961 provision that the department’s own mapping carries to section 332. That is an inference we have drawn, not a holding on the new section: where the words changed in the move, the reasoning may not survive. Treat this as the place to start looking, not as authority on the 2025 Act.
ACIT v Ahmedabad Urban Development AuthoritySupreme CourtCuts both waystagged s.11 We charge fees for our public utility work. Does that cost us charitable status under s.2(15)?
ACIT v Saurashtra Kutch Stock Exchange LtdSupreme CourtHelps taxpayertagged s.11 A binding decision that covers my point was never considered when my order was passed. Is that a mistake apparent from the record?
ACIT v Thanthi TrustSupreme CourtCuts both waystagged s.11 Our trust runs a business and puts the profit into its objects. Does s.11(4A) still deny the exemption?
Ananda Social and Educational Trust v CITSupreme CourtHelps taxpayertagged s.11 Our trust was formed weeks ago and has done nothing yet. Can registration be refused for that?
New Noble Educational Society v CCITSupreme CourtHelps departmenttagged s.11(4A) Our society runs a college but also earns from hostels and events. Can we get 10(23C)(vi) approval?
Radhasoami Satsang v CITSupreme CourtHelps taxpayertagged s.11 The department accepted your position for years and has now reversed it. Can it?
CIT (E) v Hamdard National Foundation (India)High CourtHelps taxpayertagged s.11 The officer says we let our building to a related party below market rent. Is that by itself a breach of s.13(2)(b)?
CIT (E) v IILM FoundationHigh CourtHelps taxpayertagged s.11 Our trust pays a salary to its chairperson, who is a trustee. Does that cost us the s.11 exemption?
CIT (Exemptions) v Audyogik Shikshan MandalHigh CourtHelps taxpayertagged s.11 Trust funds went to a trustee. Does the trust lose exemption on all its income or only that amount?
CIT (Exemptions) v Shree Sai Baba Sansthan TrustHigh CourtHelps taxpayertagged s.11 Our trust is religious and charitable and holds 80G approval. Can the officer tax our hundi collections under s.115BBC?
CIT v Fr. Mullers Charitable InstitutionsHigh CourtHelps taxpayertagged s.11 One deposit of ours breaks the s.11(5) modes. Will the department tax the trust's entire income?
Chotanagpur Diocesan Trust v Union of IndiaHigh CourtHelps taxpayertagged s.12A My 148A(b) notice describes an enquiry but nothing was attached. Can I insist on the material?
Trust for Reaching the Unreached v CITHigh CourtHelps taxpayertagged s.11 Our audit report was not e-filed with the return and exemption was denied. Can the delay be condoned?
Hemkunt Foundations v PCITITATHelps taxpayertagged s.12A The pcit cancelled our 12A registration after a survey. Was he even allowed to do that?
South India Club v ITOITATCuts both waystagged s.11 CPC denied my trust's section 11 exemption in a section 143(1) intimation for a late Form 10B, and a regular assessment has since been completed and…
Versova Kokni Sunni Jamat Trust v CPCITATHelps taxpayertagged s.11 We have no 12A registration. Is a corpus donation given for buying property taxable in our hands?
CBDT Circular 16/2024CBDTHelps taxpayertagged s.11(5) Our Form 10B is years late. Who can condone the delay, and how long do I have to apply?
CBDT Circular 7/2024CBDTHelps taxpayertagged s.12A Our Form 10AB was rejected for late filing. Does the CBDT let us apply again?
What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.
