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section 11

Income received from a charitable/religious trust will be tax-exempt under Section 11, provided that the activity being performed is incidental to the attainment of objectives set by the trust/institution, and separate books of account are maintained by the particular trust/institution pertaining to the business. In this article, we look at some of the major exemptions provided under Section 11 of the Income Tax Act.

Latest Articles


Exemption claimed under wrong section cannot be denied

Income Tax : Learn why exemptions claimed under the wrong section in Income Tax Returns can be rectified under Section 154. Explore legal prece...

April 8, 2024 1731 Views 0 comment Print

Amendments Effective From 1st April, 2024 For Charitable Trusts

Income Tax : Understand the latest amendments impacting Charitable Trusts from April 1, 2024. Learn about amendments in Section 11 of the Incom...

April 6, 2024 21387 Views 2 comments Print

Understanding Section 43B(h) | Impact on MSME Payments

Income Tax : Understand the impact of Section 43B(h) on businesses: Learn about deductions for MSME payments and the importance of timely payme...

April 2, 2024 11148 Views 3 comments Print

Assessment of Charitable and Religious Trusts and Institutions

Income Tax : Analyzing the complexities of non-profit sectors globally, this guide on Assessment of Charitable and Religious Trusts and Institu...

February 2, 2024 8598 Views 0 comment Print

Understanding Trademark Objection: Section 11 Refusal Grounds

Corporate Law : Explore Section 11 of Trademarks Act, 1999, detailing grounds for refusal. Learn how to avoid trademark objection and enhance regi...

January 23, 2024 2445 Views 0 comment Print


Latest News


Tax Exemption Status of BCCI: Recent Developments & Future Prospects

Income Tax : Dive into Lok Sabha Unstarred Question No. 2302 to understand the tax exemption status of BCCI, potential changes, and insights in...

December 19, 2023 858 Views 0 comment Print

Application of funds by trust can be made only on actual payment basis

CA, CS, CMA : ICAI clarified that application of funds can only be made on actual payment basis in case of charitable trusts. This amendment is ...

September 14, 2022 30675 Views 1 comment Print

How to file Form 10BD – Part-B Details of donors & donation

Income Tax : These instructions are guidelines to help the taxpayers for filling the particulars in CSV template in Part-B Details of donors an...

April 27, 2022 78888 Views 25 comments Print

Improper drastic changes in Income tax provisions relating to Trusts/NGOs

Income Tax : CA Shailesh R Ghedia president of BJP Professional Cell, Mumbai has written a letter to Honorable Finance Minister, Smt. Nirmala S...

April 30, 2021 9186 Views 1 comment Print

Representation to FM on Concerns of Chartered Accountants

CA, CS, CMA, Income Tax : We have not noticed any heed being extended towards various issues and possible solutions we have proposed through those represent...

January 30, 2021 2814 Views 0 comment Print


Latest Judiciary


Temporary donations to other charitable entities did not violate spirit of Section 11

Income Tax : Delhi High Court allows exemptions on temporary donations by one charitable trust to another. Understand the implications and full...

June 13, 2024 369 Views 0 comment Print

IBC not excludes Court Jurisdiction to entertain A&C Act Section 11 Applications: Delhi HC

Corporate Law : Delhi High Court's judgment clarifies that IBC proceedings don't preclude court jurisdiction for Section 11 applications under the...

May 27, 2024 132 Views 0 comment Print

Delhi HC Directs Central Registrar to Appoint Arbitrator in Handloom Dispute

Corporate Law : Delhi HC mandates Central Registrar to appoint an arbitrator under Section 84 of the Multi-State Cooperative Societies Act in a di...

May 26, 2024 120 Views 0 comment Print

Depreciation Claim on Fixed Assets by Trust – ITAT Directs reconsideration

Income Tax : Discover ITAT Bangalore's directive on re-evaluating depreciation disallowance claimed on asset acquisition in the case of ACIT vs...

May 24, 2024 459 Views 0 comment Print

Section 11 Exemption can’t Be denied for Meager Profit from Public Utility Services

Income Tax : ITAT Kolkata rules in favor of Institute of Indian Foundrymen, directing AO to allow tax exemption under Section 11 of the Income ...

May 22, 2024 225 Views 0 comment Print


Latest Notifications


Section 11-CBDT notifies online forms for accumulation of income by a trust

Income Tax : NOTIFICATION NO. 03/2016 Exercise of option etc under section 11. (1) The option to be exercised in accordance with the provisions...

January 14, 2016 8668 Views 0 comment Print

CBDT guidelines for NGOs seeking exemption U/s. 11 for providing relief to earthquake hit people in Nepal- Part III

Income Tax : Part III of the Standard Operating Procedure (SOP) (Part I - 08.07.2015) for making application for claim of tax exemption u/s 11(...

July 27, 2015 570 Views 0 comment Print

CBDT guidelines for NGOs seeking exemption U/s. 11 for providing relief to earthquake hit people in Nepal- Part I

Income Tax : Many NGOs and Charitable Organizations in India have expressed desire to support relief and rehabilitation work for the benefit of...

July 8, 2015 1504 Views 0 comment Print

Rescission of all previous notifications appointing Director, Software Technology Parks of India as Development Commissioner of IT& ITES SEZs

Corporate Law : Section 11 of the Special Economic Zones Act, 2005 – Development Commissioner – Rescission of all previous notifications appoi...

December 23, 2010 381 Views 0 comment Print

SEBI circular on Quarterly Reporting by Foreign Venture Capital Investors (FVCI)

SEBI : Format for the quarterly report on venture capital activity to be submitted by Foreign Venture Capital Investors has been revised ...

January 12, 2010 1809 Views 0 comment Print


ITAT allows Exemption on pharmacy income of Charitable hospital

August 27, 2022 1683 Views 0 comment Print

Activity of Chemist / Pharmacy is incidental or ancillary to dominant object or purpose for running a hospital & Tax Exemption allowable.

Advancement of any other object of ‘General Public Utility’ would not be a charitable purpose

August 25, 2022 6138 Views 0 comment Print

Advancement of any other object of general public utility would continue to be a charitable purpose, if the activity in the nature of trade, commerce, or business is undertaken in the course of actual carrying out of such advancement of any other object of general public utility and the aggregate receipts from any activity in the nature of trade, commerce or business, or any activity of rendering service in relation to any trade, commerce or business does not exceed 20% of the total receipts of the trust or institution undertaking such activities, for the previous year.

Expense on let out commercial property maintenance- Section 11 Exemption

August 10, 2022 744 Views 0 comment Print

Where surplus funds were utilized for additions to a building, which was let out and the income thereof applied for charitable or religious purposes, the utilization of such surplus was held to amount to application of income for religious or charitable purposes

Trust Income to the extent of section 13 violation is liable to tax at maximum marginal rate; Exemption cannot be denied

August 5, 2022 327 Views 0 comment Print

CIT (Exemption) Vs Mukund Bhavan Trust (Bombay High Court) Bombay High Court held that Income of trust to the extent of violation of section 13 of Income Tax Act, 1961 is liable to tax at maximum marginal rate. Section 11 Exemption cannot be denied for violation of section 13 of the Act. FULL TEXT OF […]

Exemption u/s 11 available to education activities resulting in university degrees

August 5, 2022 1155 Views 0 comment Print

Held that assessee providing education activities only which results in university degrees in various courses is eligible for exemption u/s 11.

Expenditure incurred by trust outside India cannot be considered as application of income

July 26, 2022 3915 Views 0 comment Print

Church’s Auxiliary For Social Action Vs ACIT (ITAT Delhi) In the case of India Brand Equity Foundation vs. Assistant Commissioner of Income Tax (E), Trust, Ward-II, New Delhi [(2012) 23 com 323 (Del)] it was held that amount spent outside India for participating in a fare held outside India cannot be treated as application of […]

ITAT denied Section 11 & 12 exemptions for failure to File Form No. 10B Electronically

July 15, 2022 2502 Views 0 comment Print

Ahmedabad ITAT dismisses Ambica Trust’s appeal as it failed to electronically file Form 10B for exemptions under sections 11 and 12 of the Income Tax Act.

Section 11(2) deduction cannot be disallowed by 143(1)(a) adjustment

June 27, 2022 2121 Views 0 comment Print

The assessee received intimation under section 143(1) of the Act from CPC Bengaluru and in the said intimation, certain adjustments were made as regards deduction claimed under section 11(2) of the Act, which according to the assessee have been incorrectly disallowed since assessee case is directly supported by the decision of the Calcutta High Court in the case of Natwarlal Chaudhry Charitable Trust 189 ITR 656 (Cal).

Charitable Trusts – Exemption under Section 11 of Income Tax Act, 1961

June 24, 2022 82641 Views 11 comments Print

Section 11 of Income Tax Act,1961 provides exemptions for Income earned from property held under charitable trusts / societies for the activities carried out for charitable or religious purposes subject to certain terms and conditions.

Examining fulfilment of conditions at the time of registration u/s 12AA is unjustified

June 23, 2022 1446 Views 0 comment Print

ITAT Held that at the stage of granting registration u/s. 12AA of the Act, authority cannot examine whether the conditions for availing exemptions under Section 11 of the Act are fulfilled or not.

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