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Donations Deduction Allowed Despite Return-Form Constraints
Case Law Details
- Case Name
- Ramkrishna Bajaj Charitable Trust Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Ramkrishna Bajaj Charitable Trust Vs DCIT (ITAT Mumbai)
Dividend Exemption Can’t Be Denied Merely Because Trust Violated s.11(5): ITAT Mumbai Allows s.10(34) Relief to Charitable Trust
ITAT Mumbai (D Bench) in Ramkrishna Bajaj Charitable Trust vs DCIT (ITA No. 6544/Mum/2025, AY 2013-14, order dated 24.12.2025) has held that dividend income exempt u/s 10(34) cannot be taxed merely because the charitable trust violated s.11(5) r.w.s. 13(1)(d) by holding shares as investments. The Tribunal ruled that income which is excluded at source under Chapter III (s.10) never enters the computation under ...
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