(1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust v. CIT

168 ITR 751High Court1987#9454 most cited

What is (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust v. CIT authority for?

An assessee-trust collecting donations solely for disbursing to educational institutions qualifies as an educational institution under Section 10(22) and is entitled to exemption for its income.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Agarwal Shiksha Samiti Trust v. CIT · Section 10(22) · educational institution · exemption · donations for education · charitable trust · CIT v. Doon Foundation · Aditanar Educational Institution v. Addl. CIT

Issues it is cited on

section 10(22)section 35acsection 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust v. CIT

Give Foundation, Bangalore vs. The Dy.CIT, Circle-1(Exemption), Ahmedabad

In the result, the primary matter involved in all the Assessment

ITA 795/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 11Section 12ASection 2(15)Section 234BSection 25Section 251(2)Section 270ASection 8

…en rendered in assessee’s own case for previous assessment years, for ready reference: “13. We have heard the rival contentions and perused the material on record. We observe that in the case of Agarwal Shiksha Samiti Trust v. CIT [1988] 36 Taxman 165/[1987] 168 ITR 751 (Rajasthan), the High Court held that assessee-trust which was collecting donations with sole purpose of disbursing same for educational institutions run by a Shiksha Samiti, was an educational institution within meaning of Section 10(22) and was, therefore, entitled to exemption qua its income. The above case was approved by the Hon'ble Supreme…

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…purpose of profit could be regarded as 'other educational institution' coming within s. 10(22) of the Act [See CIT vs. Doon Foundation (1986) 53 CTR (Cal) 440 : (1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust vs. CIT (1987) 66 CTR (Raj) 95 : (1987) 168 ITR 751 (Raj)]. It will be rather unreal and hyper-technical to hold that the assessee-society is only a financing body and will not come within the scope of 'other educational institution' as specified in s. 10(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solely fo…

The DCIT, 2(1), Bhopal vs. M/S. Ayushmati Education and Social Society, Bhopal

In the result the appeal of the Revenue is allowed for statistical

ITA 923/IND/2016[2004-05]Status: DisposedITAT Indore06 Nov 2018AY 2004-05

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10Section 11Section 12ASection 143(2)Section 143(3)

…solely for educational purposes and not for the purpose of profit could be regarded as "other educational institution" coming within section 10(22) of the Act. (See CIT v. Doon Foundation [1985] 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust v. CIT [1987] 168 ITR 751 (Raj). It will be rather unreal and hypertechniced to hold that the assessee-society is only a financing body and will not come within the scope of "other educational institution" as specified in section I 0(22) of the Act. The object of the society is to establish, run, manage or assist colleges or schools or other educational institutions solel…

(1985) 154 ITR 208 (Cal) and Agarwal Shiksha Samiti Trust v. CIT (168 ITR 751) — Cited in 11 Judgments | BharatTax