205 ITD Param Hans Swami Uma Bharti Mission v. ACIT

34 Taxmann.com 285High Court2013#10542 most cited

What is 205 ITD Param Hans Swami Uma Bharti Mission v. ACIT authority for?

Income from each educational institution run by a society is considered separately for the purpose of exemption under section 10(23C)(iiiad), provided it does not receive government aid and its aggregate annual receipts do not exceed Rs. 1 crore. If income exceeds this limit, an ITR must be filed.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT vs Children's Education Society · section 10(23C)(iiiad) · charitable institutions · educational institutions · separate income · government aid · aggregate annual receipts · ITR filing

Sections most often in play

Section 148Section 10(23C)(iiiad)Section 147Section 11Section 12Section 139Section 139(4A)Section 139(4C)

Issues it is cited on

section 102section 139(4a)section 10(23c)(iiiad)section 10(23c)childsection 12aaregistration under section 12asection 10section 12asection 12reopening of assessmentsection 139

Judgments citing 205 ITD Param Hans Swami Uma Bharti Mission v. ACIT

St Patricks Educational Society, Gumla vs. Income Tax Officer W3(1), Ranchi

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr
Section 10Section 12ASection 139Section 139(1)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.70/RAN/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. ITO, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./PAN No. : AAKAS 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्ाारिती की ओर से /Assessee by : Shri Naveen Dokania, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.39 & 41/JP/2025 निर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15 Institute Management बनाम ITO, Committee ITI Jhalawar, Vs. Ward Jhalawar, RICO Road, Kota Jhalawar स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACF17228L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Shrawan Kumar Gupta, Adv. राज…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"SMC" JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.39 & 41/JP/2025 निर्धारण वर्ष / Assessment Year : 2013-14 & 2014-15 Institute Management बनाम ITO, Ward Committee ITI Jhalawar, Vs. Jhalawar, RICO Road, Kota Jhalawar स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AACF17228L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Shrawan Kumar Gupta, Adv. राज…

Bhartiya Shiksha Prachar Samiti Tonk, Tonk vs. Circle(Exemp.), Jaipur

In the result ITA No. 1094/JPR/2024 (A

ITA 1095/JPR/2024[2015-16]Status: DisposedITAT Jaipur21 Feb 2025AY 2015-16

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR
Section 10Section 11Section 12ASection 12A(2)Section 139Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA Nos. 1094 (A.Y. 2012-13) & 1095 (A.Y. 2015-16)/JPR/2024 Bhartiya Shiksha Prachar Samiti Tonk, Madhav Kunj, Madhyamik Saraswati Vidya Mandir, YAG Ke Balaji, Tonk – 304 001 PAN No. AAAAB7653D ...... Appellant vs. Circle (Exem.), Jaipur …...Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Manoj Kumar, JCIT, Ld. DR Date of hearing : 10/02/2025 Date of pronouncement : 21/02/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by the as…

Bhartiya Shiksha Prachar Samiti Tonk, Tonk vs. Circle(Exemp.), Jaipur

In the result ITA No. 1094/JPR/2024 (A

ITA 1094/JPR/2024[2012-13]Status: DisposedITAT Jaipur21 Feb 2025AY 2012-13

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Mr. Manoj Kumar, JCIT, Ld. DR
Section 10Section 11Section 12ASection 12A(2)Section 139Section 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA Nos. 1094 (A.Y. 2012-13) & 1095 (A.Y. 2015-16)/JPR/2024 Bhartiya Shiksha Prachar Samiti Tonk, Madhav Kunj, Madhyamik Saraswati Vidya Mandir, YAG Ke Balaji, Tonk – 304 001 PAN No. AAAAB7653D ...... Appellant vs. Circle (Exem.), Jaipur …...Respondent Appellant by : Mr. P. C. Parwal, CA, Ld. AR Respondent by : Mr. Manoj Kumar, JCIT, Ld. DR Date of hearing : 10/02/2025 Date of pronouncement : 21/02/2025 O R D E R PER GAGAN GOYAL, A.M: These two appeals by the as…

Icf Silver Jubilee Nursery & Primary School, Chennai vs. DCIT Non Corp Ward 10(1), Chennai

In the result the appeal of the assessee is allowed

ITA 126/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Manu Kumar Giri, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 Icf Silver Jubilee Nursery & Deputy Commissioner Of Income Primary School, V. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [Pan: Aabai-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Ms. R. Anita, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 04.02.2025 घोषणा क" तारीख/Date Of Pronouncement : 14.02.2025 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 10Section 10(23)(iiiab)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र, "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MANU KUMAR GIRI, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 126/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19 ICF Silver Jubilee Nursery & Deputy Commissioner of Income Primary School, v. Tax, Konnur High Road, Non Corporate Ward -10(1), Chennai – 600 038. Chennai. [PAN: AABAI-0461-P] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. D. Anand, Advo…

Bharat Mata Mandir Nyas, Banswara vs. ITO, Exemption, Udaipur

In the result, the appeal of the assessee bearing ITA No

ITA 163/JODH/2022[2016-17]Status: DisposedITAT Jodhpur06 Dec 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 12ASection 143(1)Section 143(3)Section 154Section 250Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH,JODHPUR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.163/Jodh/2022 Assessment Year: 2016-17 Bharat Mata Mandir Nyas Gali Vs. Income Tax Officer, No.3, Rati Talai, Rajasthan. (Exemption), Udaipur. [PAN: AABTB4925E] (Respondent) (Appellant) Appellant by Sh. Amit Kothari, CA. Respondent by Sh. Laxman Singh Gurjar, Sr. DR Date of Hearing 21.11.2023 Date of Pronouncement 06.12.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the NFAC, Delhi, order passed…

Roop Vatika, Jagroan vs. Commissioner of ( Exemptions), Chandigarh

In the result, both the appeals bearing I

ITA 77/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 10(23)Section 143(3)Section 263Section 263o

…the issue was accepted, and the turnover was assessed by the ld. AO without making any addition in the assessment u/s 143(3). The ld. Counsel relied on the order of the Hon’ble Karnataka High Court in the case of CIT vs. Children Education Society’, (2013) 34 Taxmann.com 285 (Kar) in relevant para 17 is annexed as below: “17. Rule 2BC of the Income Tax Rules prescribes the amount of annual receipts for the purposes of sub-clauses (iii)(ad) and (iii)(ae) of clause (23C) of section 10, which reads as under: "2BC (1) For the purposes of sub-clause (iii)(ad) of clause (23C) of section 10, the amount of annual r…

Saint Mahapragya Educational Society, Jagroan vs. Commissioner of Income Tax ( Exemptions), Chandigarh

In the result, both the appeals bearing I

ITA 76/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10Section 10(23)Section 143(3)Section 263Section 263o

…the issue was accepted, and the turnover was assessed by the ld. AO without making any addition in the assessment u/s 143(3). The ld. Counsel relied on the order of the Hon’ble Karnataka High Court in the case of CIT vs. Children Education Society’, (2013) 34 Taxmann.com 285 (Kar) in relevant para 17 is annexed as below: “17. Rule 2BC of the Income Tax Rules prescribes the amount of annual receipts for the purposes of sub-clauses (iii)(ad) and (iii)(ae) of clause (23C) of section 10, which reads as under: "2BC (1) For the purposes of sub-clause (iii)(ad) of clause (23C) of section 10, the amount of annual r…

M/S. Hero'S Education and Welfare Society, Bhopal vs. The ACIT 3(1), Bhopal

In the result, the appeal is partly allowed

ITA 232/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 68

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A. No. 232/Ind/2015 "नधा"रण वष" /Assessment Year: 2010-11 ACIT, Hero’s Education and Vs. 3(1), Welfare Society, Bhopal Bhopal "था.ले.सं./PAN: AAAAH1113N अपीलाथ" /Appellant ""यथ" /Respondent Shri S.S.Deshpande, C. A. अपीलाथ" क" ओर से/Appellant by Shri Mohd. Javed, Sr. DR ""यथ" क" ओर से/Respondent by सुनवाई क" तार"ख 15.12.2016 Date of hearing उ"घोषणा क" तार…

205 ITD Param Hans Swami Uma Bharti Mission v. ACIT (34 Taxmann.com 285) — Cited in 10 Judgments | BharatTax