Act. 25. In Commissioner of Income Tax v. Delhi Kannada Education Society

246 ITR 731High Court#20173 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 11(5)Section 115BBCSection 12Section 12A(1)(ac)(iii)Section 12AASection 12AB(4)(ii)

Judgments citing Act. 25. In Commissioner of Income Tax v. Delhi Kannada Education Society

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…ictoria Technical Institute 188 ITR 57) Thiagarajar Charities 225 ITR 1010, Aditanar Educational Institution 224 ITR 310, Bar Council of Maharashtra 130 ITR 28, American Hotel Lodging Association Education Institute 301 ITR 86, Delhi Kannada Education Society 246 ITR 731 (Delhi), Samaj Kalyan Parishad 105 ITD 29 (Delhi) (SB)and Addl. CIT v. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1 (SC)] Therefore, and particularly in view of the aforesaid judicial decisions, a mere fact that a disproportionately small amount (as compared to the scale and order of the incomes and expenses of the overall activities o…

GAUSHALA TRUST SOCIETY,AMBALA CITY vs. CIT(E), CHANDIGARH

In the result, the appeal of the assessee, therefore,

ITA 1185/CHANDI/2017[2017-08]Status: DisposedITAT Chandigarh11 Jul 2018AY 2017-08

Bench: Shri Sanjay Garg & Ms. Annapurna Guptagaushala Trust Society, Vs. The Cit(Exemptions), Spatu Road, Central Revenue Building, Ambala City. 5Th Floor, Sector-17E, Chandigarh. Pan: Aabag6754D (Appellant) (Respondent)

For Appellant: Shri Rohit Goyal, CAFor Respondent: Shri Gulshan Raj, CIT DR
Section 11Section 11(1)(d)Section 12A

…levant consideration and by mis-appreciation of facts before it denied the same. Reliance was placed by the Ld. counsel for assessee on the following judgments of the Hon'ble High Court in support of its contention: 1) CIT Vs. Delhi Kannada Education Society 246 ITR 731 (Delhi HC) 2) Secondary Board of Education Orissa Vs. ITO (1972) 86 ITR 408 (Orissa HC) 3) DIT(Exemptions), Mumbai Vs. Shree Nashik Panchvati Panjrapole (2017) 397 ITR 501 4) DIT(Exemptions Vs. Sabarmati Ashram Gaushala Trust (2014) 362 ITR 539 13. The Ld. DR, on the other hand, relied upon the order of the Ld.CIT(E). 14. We have heard the riv…

DIRECTOR OF INCOME TAX (EXEMPT vs. THE DELHI PUBLIC SCHOOL SOCIETY

ITA/1086/2005HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 1Section 10Section 260A

…and the income from such business is utilized for the purpose of achieving the objects of the trust or institution, the requirement of sec.11 are satisfied. The Hon’ble High court of Delhi in the case of CIT vs Delhi Kannada Education Society reported in 246 ITR 731 also held that if the income is from an educational institution, which exits solely for educational purposes and not for the purpose of profit then that income would be entitled to exemption, so long as the income is directly relatable to educational activity. We have already pointed out as to how the assessee had complied with all the vari…

DY.DIR. OF I.T. vs. SHANTI DEVI PROGRESSIVE EDU.SOCY

ITA - 93 / 1999HC Delhi10 Feb 2011
Section 10(22)

…erived from‟ do not occur in Section 10(22) of the IT Act and thus the word „income‟ must be given its natural meaning or the meaning ascribed to it in Section 2(24) of the said Act. 25. In Commissioner of Income Tax v. Delhi Kannada Education Society; 246 ITR 731 (Delhi), it was held that the condition precedent for exemption for an educational institution under Section 10(22) of the IT Act requires that the income to be used for educational purpose and not for profit. Merely because there is surplus, it could not be said that the educational institution existed for profit making. The entity may hav…

Act. 25. In Commissioner of Income Tax v. Delhi Kannada Education Society (246 ITR 731) — Cited in 4 Judgments | BharatTax