M/S DESHPANDE EDUCATION TRUST vs. THE ASSISTANT COMMISSIONER OF

ITA/100009/2017HC KarnatakaKAHC02004582201717 December 2025Bench: S G PANDIT,GEETHA K.B.21 pages
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What did the High Court hold?

The Tribunal held that the activity of the appellant is 'education' under Section 2(15) of the Act, and the surplus generated was used for educational purposes. Therefore, the appellant is entitled to exemption under Section 11.

What were the facts?

The assessee, Deshpande Education Trust, ran coaching and skill development classes, charging fees. The revenue authorities denied exemption under Section 11 of the Income Tax Act, arguing the activities were not 'education' but 'advancement of any other object of general public utility' and involved trade or business.

What were the issues?

Whether the trust's activities of running coaching classes constitute 'education' or 'advancement of any other object of general public utility' and whether the proviso to Section 2(15) is attracted due to profit generation.

Which sections of the Income-tax Act were involved?

Section 2(15),Section 11,Section 260A

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ITA No.100009 of 2017

IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 17TH DAY OF DECEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S G PANDIT AND THE HON'BLE MRS JUSTICE GEETHA K.B. ITA NO.100009 OF 2017

BETWEEN: M/S DESHPANDE EDUCATION TRUST DCSE BUILDING, BVBCET CAMPUS, VIDYANAGAR, HUBLI-580031. (R/BY ITS MANAGING TRUSTEE, SRI. NAVEEN JHA, S/O UDAI CHAND JHA AGED ABOUT 39 YEARS) ...APPELLANT (BY SRI. CHYTHANYA K.K., SENIOR COUNSEL FOR SRI. S. SHARATH AND SRI. SHASHANK HEGDE, ADVOCATES)

AND:

1.

THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), C.R. BUILDING, NAVANAGAR, HUBLI-580 025. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1), C.R. BUILDING, NAVANAGAR, HUBLI-580 025. …RESPONDENTS (BY SRI. M. THIRUMALESH, ADVOCATE)

THIS ITA IS FILED UNDER SEC.260A OF THE INCOME-TAX ACT 1961, PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW AND ALLOW THE APPEAL AND SET ASIDE THE IMPUGNED ORDER OF THE INCOME-TAX APPELLATE TRIBUNAL, BENGALURU 'A' BENCH BEARING IN ITA NO.1422 AND 1423/BANG/2016, DATED 13.10.2016 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13 & ETC.

THIS ITA HAVING BEEN HEARD AND RESERVED ON

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