TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Exemption for community welfare trust under Sections 11, 12 and 13(1)(b) to be heard in 2025</h1> SC considered revenue's contention that the respondent-trust, working for the welfare of a particular community, was not entitled to exemption under ... Benefit u/s 11 and 12 - as per revenue materials on record, more particularly the memorandum of association of the respondent-Trust would indicate that the organisation is working for the welfare of a particular community and organisation is not entitled to the benefits u/s 11 and 12 As invited our attention to Section 13 (1) (b) which provides that nothing contained in Sections 11 and 12 respectively of the Act would operate so as to exclude from the total income of the previous year of the person in receipt in the case of a trust for charitable purposes or a charitable institution created or established after the commencement of the Act, any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste. Respondent would submit that the revenue fairly conceded before the High Court that the question of law stood covered by the Order passed in a matter M/s Indian Evangelical Team. [2015 (10) TMI 2865 - DELHI HIGH COURT] HELD THAT:- Leave granted. Let this matter come up for final hearing on 20.11.2025 on top of the board in the first five matters. Delay condoned. The revenue contends the respondent-Trust's memorandum of association shows the organisation works for the welfare of a particular community, disqualifying it from exemption under Sections 11 and 12 of the Income Tax Act, 1961. Reliance is placed on Section 13(1)(b), which provides that 'nothing contained in Sections 11 and 12 ... shall operate so as to exclude from the total income ... any income thereof if the trust or institution is created or established for the benefit of any particular religious community or caste.' The respondent asserts the High Court previously conceded the legal question is covered by its Order dated 29.10.2015 in ITA 169/2003 (Director of Income Tax (Exemption) vs M/s Indian Evangelical Team). Leave granted. Matter listed for final hearing on 20.11.2025 on top of the board in the first five matters.
TaxTMI 
TaxTMI 
