The section prohibits a registered non-profit organisation, other than one mentioned in section 346, from carrying out any commercial activity unless two conditions are both met: the activity is incidental to the attainment of the organisation's objectives, and separate books of account are maintained for such activities.
Why it is there
A registered non-profit organisation may earn from activity that supports its objects, but not become a business wearing that registration. The two conditions test the point from opposite ends — the purpose test asks whether the activity serves the objects, and the accounts test makes the activity separately visible so the answer can be checked.
Who it applies to
A registered non-profit organisation, other than one mentioned in section 346
What this means in practice
Both conditions are continuing, not one-time: the activity must remain incidental and the separate books must actually be maintained. Failure of either breaches the restriction whatever the size of the activity, because the section fixes no monetary threshold and no de minimis. The exclusion is drawn by reference to section 346, so identifying which organisations that section covers is the first step before this one is applied.
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 runs a canteen for the students it serves and keeps its accounts in a separate set of books. Because the activity is incidental to its objectives and clause (b) is satisfied, the restriction is not breached. Run the same canteen as a standalone service to the general public and clause (a) fails; fold its accounts into the general ledger and clause (b) fails. Either failure is enough, because the conditions are joined by "and".
Where you meet this section
In the compliance of a registered non-profit organisation and in any proceeding questioning whether a receipt-generating activity was incidental to its objects. The section names no form; what it produces in practice is the separate set of books the organisation must be able to produce.
The words themselves
shall not carry out any commercial activity unless— (a) such commercial activity is incidental to the attainment of the objectives of the registered non-profit organisation; and (b) separate books of account are maintained for such activities.
Section 345, Income-tax Act, 2025.
What people get wrong
Reading the two conditions as alternatives. They are joined by "and"; both must be satisfied.
Applying the section to every registered non-profit organisation. One mentioned in section 346 is expressly outside it.
Treating separate ledger accounts within one set of books as compliance. Clause (b) requires separate books of account.
Assuming a small commercial activity is outside the restriction. The section sets no threshold of size or receipts.
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
Rules of the Income-tax Rules, 2026 that work section 345. 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 182 — Manner of computation of gains of commercial activities under sections 335(e), 344, 345 and 346 — 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. 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 345. 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.
