4.60 In ADIT (Exemption)-II (1) v. Jeevan Vidya Mission

155 ITD 1150Income Tax Appellate Tribunal2015#12214 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing 4.60 In ADIT (Exemption)-II (1) v. Jeevan Vidya Mission

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…involves charging of such fees. It cannot be said that the public utility activity of evolving, prescribing and enforcing standards, “involves” the carrying on of trade or commercial activity.” 4.60 In ADIT (Exemption)-II (1) vs. Jeevan Vidya Mission [2015] 155 ITD 1150 (Mumbai), it was held as follows: 9.1 In this regard, we shall take first guidance from the judgment of Hon'ble Supreme Court in the case of Sai Publication Fund (supra). The Brief facts in this case were that this trust was set up by some devotees of Sai Baba of Shirdi for spreading his massages. In pursuance to this object, the assessee trust…

DDIT (E), Delhi vs. Petrotech, New Delhi

ITA 6259/DEL/2012[2009-10]Status: DisposedITAT Delhi11 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

For Appellant: Sh Ajay Vohra, Sr. AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 11Section 11hSection 12ASection 143(3)Section 2(15)Section 80G

…lopment Association vs. ITO: 160 ITD 454 (Ahd.)  Quality Circle Forum of India vs. DCIT(E): 76 taxmann.com 2013 (Hyd.)  Institute for Development and Research in Banking Technology (IDRBT) vs. ADIT(E): 42 ITR(T) 219 (Hyd.)  ADIT(E) vs. JeevanVidya Mission: 155 ITD 1150 (Mum.)  DDIT(E) vs. Council For Leather Exports: 41 ITR(T) 697 (Chen.)  Lions Club of Anna Nagar Charitable Trust vs. DDIT(E): 40 ITR(T) 746 (Chen.) Further, in the following cases, it has been specifically held that activity of organising conferences, seminars etc. against payment of fees will not hit by above proviso to section 2(15) of the…

4.60 In ADIT (Exemption)-II (1) v. Jeevan Vidya Mission (155 ITD 1150) — Cited in 8 Judgments | BharatTax