1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited v. CIT

244 CTR 667High Court2000#10399 most cited

What is 1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited v. CIT authority for?

Generating profits from publishing and selling school textbooks does not automatically disqualify an entity from being considered engaged in 'education' under Section 2(15) of the Income Tax Act.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Assam Text Book Production & Publication Corporation Limited v CIT · 1975 101 ITR 234 SC · Section 2(15) · charitable purpose · education · profit motive · textbook publishing · exemption

Sections most often in play

Section 11Section 12Section 2(15)

Judgments citing 1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited v. CIT

ACIT Circle-1(1) (E)New Delhi, Delhi vs. Delhi Bureau of Text Books, Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 1115/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalacit, Delhi Bureau Of Text Books Circle-1(1), 25/2 Institutional Area, New Delhi. Vs. Pankha Road, D Block, Janak Puri, Delhi-110058 Pan-Aaatd4122G (Appellant) (Respondent) Assessee By None Department By Ms. Suman Malik, Cit-Dr Date Of Hearing 02/06/2025 Date Of Pronouncement 02/06/2025 O R D E R Per Manish Agarwal, Am: Both The Appeals Are Filed By The Revenue Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Appeal No. Cit(A), Delhi-40/10313/2018-19 & Appeal No. Nfac/2016- 17/10028873 For Assessment Year 2016-17 & 2017-18 Respectively.

Section 11Section 12

…s 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the…

ACIT Circle-1(1) (E) New Delhi, Delhi vs. Delhi Bureau of Text Books, Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 1114/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalacit, Delhi Bureau Of Text Books Circle-1(1), 25/2 Institutional Area, New Delhi. Vs. Pankha Road, D Block, Janak Puri, Delhi-110058 Pan-Aaatd4122G (Appellant) (Respondent) Assessee By None Department By Ms. Suman Malik, Cit-Dr Date Of Hearing 02/06/2025 Date Of Pronouncement 02/06/2025 O R D E R Per Manish Agarwal, Am: Both The Appeals Are Filed By The Revenue Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Appeal No. Cit(A), Delhi-40/10313/2018-19 & Appeal No. Nfac/2016- 17/10028873 For Assessment Year 2016-17 & 2017-18 Respectively.

Section 11Section 12

…s 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the…

DCIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

The appeal of the Revenue is dismissed

ITA 7075/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Maninder Kaur, Sr.D.RFor Respondent: Ms. Anubha Malwani, CA
Section 10(23)(c)Section 11Section 12Section 12ASection 2

…s 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the…

ACIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 242/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Dec 2020AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 10Section 11Section 12ASection 2(15)

…s 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the…

ACIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 241/DEL/2018[2012-13]Status: DisposedITAT Delhi09 Dec 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 10Section 11Section 12ASection 2(15)

…s 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the…

ACIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 240/DEL/2018[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 10Section 11Section 12ASection 2(15)

…s 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the…

Delhi Bureau of Text Books vs. Director of Income Tax(E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/807/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…v. CIT (2009) 319 ITR 317 (SC) which had reversed the view taken by the Gauhati High Court which, incidentally, was followed by the ITAT in the present case. Ms. Bansal also placed reliance on the decisions in CIT v. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education v. ITO (1972) 86 ITR 408 (Ori). 15. Referring to the decision of the Supreme Court in ACIT v. Surat City Jimkhana (supra) Ms. Bansal submitted that once the registration of a trust under Section 12 A of the IT Act is given the AO cannot thereafter make a further probe into the purposes of the entity. She…

Delhi Bureau of Text Books vs. Director of Income Tax(E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/812/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…v. CIT (2009) 319 ITR 317 (SC) which had reversed the view taken by the Gauhati High Court which, incidentally, was followed by the ITAT in the present case. Ms. Bansal also placed reliance on the decisions in CIT v. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education v. ITO (1972) 86 ITR 408 (Ori). 15. Referring to the decision of the Supreme Court in ACIT v. Surat City Jimkhana (supra) Ms. Bansal submitted that once the registration of a trust under Section 12 A of the IT Act is given the AO cannot thereafter make a further probe into the purposes of the entity. She…

Delhi Bureau of Text Books vs. Director of Income Tax (E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/811/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…v. CIT (2009) 319 ITR 317 (SC) which had reversed the view taken by the Gauhati High Court which, incidentally, was followed by the ITAT in the present case. Ms. Bansal also placed reliance on the decisions in CIT v. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education v. ITO (1972) 86 ITR 408 (Ori). 15. Referring to the decision of the Supreme Court in ACIT v. Surat City Jimkhana (supra) Ms. Bansal submitted that once the registration of a trust under Section 12 A of the IT Act is given the AO cannot thereafter make a further probe into the purposes of the entity. She…

Delhi Bureau of Text Books vs. Director of Income Tax (E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/810/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…v. CIT (2009) 319 ITR 317 (SC) which had reversed the view taken by the Gauhati High Court which, incidentally, was followed by the ITAT in the present case. Ms. Bansal also placed reliance on the decisions in CIT v. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education v. ITO (1972) 86 ITR 408 (Ori). 15. Referring to the decision of the Supreme Court in ACIT v. Surat City Jimkhana (supra) Ms. Bansal submitted that once the registration of a trust under Section 12 A of the IT Act is given the AO cannot thereafter make a further probe into the purposes of the entity. She…

1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited v. CIT (244 CTR 667) — Cited in 10 Judgments | BharatTax