The section lists two items that are not to be included while computing the regular income of a registered non-profit organisation. Clause (a) covers income applied outside India, but only where the Board, by general or special order, directs that such income shall not be included in the organisation's total income, and only for an organisation created before 1 April 1952 for charitable or religious purposes, or created on or after 1 April 1952 for charitable purposes where the application of income outside India tends to promote international welfare in which India is interested. Clause (b) covers the corpus donation received by the registered non-profit organisation under section 339.
Why it is there
Regular income is the base on which a registered non-profit organisation is taxed, so the Act has to say what stays out of it. Application of income abroad stays out only under the Board's own direction and only for organisations of the two described vintages and purposes. Corpus donations are excluded because they are received to be held rather than spent.
Who it applies to
A registered non-profit organisation created before 1 April 1952 for charitable or religious purposes
One created on or after 1 April 1952 for charitable purposes, applying income outside India in a way that tends to promote international welfare in which India is interested
A registered non-profit organisation receiving a corpus donation under section 339
The Board, issuing the general or special order
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
Cut-off date separating the two classes of organisation
1st April, 1952
Created before that date, for charitable or religious purposes; or created on or after it, for charitable purposes only and where the application abroad tends to promote international welfare in which India is interested
Clause (a)(i) and (ii)
What this means in practice
Clause (a) does not exclude foreign application by itself — the exclusion depends on a direction of the Board, by general or special order, and the organisation must fall in one of the two described classes. The dividing line is both temporal and substantive: one created before 1 April 1952 may be for charitable or religious purposes, while one created on or after that date must be for charitable purposes and must show that the application abroad tends to promote international welfare in which India is interested.
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 registered non-profit organisation created in 1970 for charitable purposes spends part of its income on relief work abroad. That amount stays out of regular income only if the Board has directed by general or special order that it shall not be included, and only on the footing that the spending tends to promote international welfare in which India is interested. A corpus donation of Rs. 50 lakh is excluded under clause (b).
Where you meet this section
You meet this section in computing the regular income shown in a registered non-profit organisation's return, and in scrutiny where the Assessing Officer asks for the Board's order.
The words themselves
income applied outside India, where the Board, by general or special order, directs that such income shall not be so included in its total income
Section 338(a), Income-tax Act, 2025.
created on or after the 1st April, 1952 for charitable purposes where such application of income outside India tends to promote international welfare in which India is interested
Section 338(a)(ii), Income-tax Act, 2025.
What people get wrong
Excluding income applied outside India as of right. Clause (a) requires a direction of the Board by general or special order.
Claiming the exclusion for religious purposes in a post-1952 organisation. Clause (a)(ii) covers only charitable purposes.
Ignoring the international welfare test for an organisation created on or after 1 April 1952.
Treating a corpus donation as ordinary voluntary contribution income. Clause (b) keeps the corpus donation received under section 339 out of regular income.
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
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. 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. 3/2024 — Circular under section 119 of the income tax act 1961 2024-03-06
Circular No. 1/2024 — Circular explaining the provisions of the finance act 2023 2024-01-23
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. 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. 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. 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. 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. 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. 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
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 697 in all; the 250 most recent are listed.
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. 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 338. 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?
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?
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?
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.
