267(AP) and in R. R. M. Educational Society v. Chief CIT

339 ITR 323High Court2011#7861 most cited

What is 267(AP) and in R. R. M. Educational Society v. Chief CIT authority for?

In Andhra Pradesh, only societies, associations, or trusts, not individuals, can establish educational institutions due to Section 20A of the A.P. Education Act. Amendments to a society's objects require intimation to the Registrar, who must be satisfied they are not contrary to law.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

R. R. M. Educational Society v. Chief CIT · 339 ITR 323 · Section 20A AP Education Act · societies establishing educational institutions · amendments to society objects · AP Societies Registration Act · 2001

Sections most often in play

Section 12ABSection 10(23C)Section 12ASection 80GSection 2(15)Section 1959Section 10(23C)(vi)Section 11

Issues it is cited on

section 10(23c)section 12ab(1)section 80g(5)(iii)section 17section 12absection 20section 80gsection 12aasection 80g(5)registration under section 12asection 2(15)section 12a

Judgments citing 267(AP) and in R. R. M. Educational Society v. Chief CIT

Ram Niwas Modi Charitable Society, Society, Kota vs. CIT Exemption, Jaipur

ITA 779/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…ble thereto, which were the Ram Niwas Modi Charitable Society, Kota. subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 o…

Ram Niwas Modi Charitable Society, Jaipur vs. CIT-Exemption, Jaipur

In the result, both the appeal of the assessee are disposed off

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…ITA No. 118 & 779/JPR/2025 Ram Niwas Modi Charitable Society, Kota. subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh. “19. On a conjoint reading of sub-sections (3) and (4) of section 8 of…

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing."

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 of…

Shri Digambar Jain Samaj Samiti, Jaipur vs. CIT Exemption, Jaipur

ITA 755/JPR/2024[2023-24]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-24

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 80GSection 80G(5)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 o…

Shri Digambar Jain Samaj Samiti, Jaipur vs. The CIT (Exemption), Jaipur

ITA 754/JPR/2024[2023-2024]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-2024

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 80GSection 80G(5)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8 o…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 857/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 856/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 855/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Ummat Human Help Sanstha Ajmer, Ajmer vs. CIT Exemption, Jaipur

ITA 854/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Apj Abdul Kalam Education and Welfare Trust, Jaipur vs. CIT Exemption, Jaipur

ITA 567/JPR/2024[NOT APPLICABLE]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalapj Abdul Kalam Education & Welfare Trust, 3Ga7, Housing Board Shastri Nagar, Jaipur- 302016. Pan No.:Aajta3141K ...... Appellant Vs. Cit Exemption, Jaipur– 302 015. ..... Respondent

For Appellant: Mr. Deepak Sharma, Adv. (thro. V.C.)For Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12A

…ere under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Trehan Seva Bharti Charitable Trust, Alwar vs. CIT(E), Jaipur

ITA 1028/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…hereunder and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” “19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Trehan Seva Bharti Charitable Trust, Alwar vs. CIT(E), Jaipur

In the result, both the appeals of the assessee are allowed

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…hereunder and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institutions in the State of Andhra Pradesh.” "19. On a conjoint reading of sub-sections (3) and (4) of section 8…

Aagaz Samajik Vikas Sanstha, Jaipur vs. The CIT Exemption, Jaipur

In the result, appeal of the assessee is dismissed

ITA 810/JPR/2023[NA]Status: DisposedITAT Jaipur30 Aug 2024

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Section 12ASection 80G

…t to note here that earlier the Hon'ble Bombay High Court in case of Shyamabal Surajkaran Joshi vs Madan Mohan Mandir Sanstha (AIR 2010 Bom 88), and Andhra Pradesh High Court in case of Aurora Educational Society 339 ITR 333 (2011) and RRM educational society 339 ITR 323 (2011) has held that registration under respective charities act is mandatory. Further, recently, the Hon'ble Supreme Court in its para no. 64-70 of order dated 19.10.2022 in the case of M/s New Noble Education Society in civil appeal no. 3795 of 2014 has opined that registration under respective public trust acts or charities act is mandatory. P…

Aagaz Samajik Vikas Sanstha, Jaipur vs. The CIT Exemption, Jaipur

In the result, appeal of the assessee is dismissed

ITA 809/JPR/2023[NA]Status: DisposedITAT Jaipur30 Aug 2024

Bench: Dr.S.Seethalakshmi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.809 & 810/Jpr/2023 िनधा"रण वष" / Assessment Year(S) : - Aagaz Samajik Vikas The Commissioner Of Sanstha, V Income Tax, 45A/69, Near Office Lane, S Exemption, Jaipur. Behind Rainbow Jewellers, Jagdish Colony, Ramgarh Mode, Jaipur – 302002. Pan: Aaeaa5124E Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri Ajey Malik – Cit(Dr) Date Of Hearing 22/07/2024 Date Of Pronouncement 30/08/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Against Two Separate Orders Of Ld.Commissioner Of Income Tax(Exemption), Jaipur Both Dated 25.02.2023. The Assessee In Ita No.809/Jpr/2023 Has Raised The Following Ground Of Appeal :

Section 12ASection 80G

…t to note here that earlier the Hon'ble Bombay High Court in case of Shyamabal Surajkaran Joshi vs Madan Mohan Mandir Sanstha (AIR 2010 Bom 88), and Andhra Pradesh High Court in case of Aurora Educational Society 339 ITR 333 (2011) and RRM educational society 339 ITR 323 (2011) has held that registration under respective charities act is mandatory. Further, recently, the Hon'ble Supreme Court in its para no. 64-70 of order dated 19.10.2022 in the case of M/s New Noble Education Society in civil appeal no. 3795 of 2014 has opined that registration under respective public trust acts or charities act is mandatory. P…