Addl. CIT v. Aditanar Educational Institution

118 ITR 235High Court1979#22136 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,628 Indian tax judgments — from 2017 to 2022.

Judgments citing Addl. CIT v. Aditanar Educational Institution

The Rediant Way School, Raipur (Cg) vs. The the Chif Commisioner of Income Tax, Raipur (Cg)

In the result, the appeal of assessee is allowed

ITA 15/BIL/2017[2013-14]Status: DisposedITAT Raipur21 Sept 2022AY 2013-14

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri P.K.Mishra, CIT-DR

Section 10Section 253

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.15/RPR/2017 (ननधाारण वषा / Assessment Year :NA) The Radiant Way School, Vs CCIT, Raipur C/o Shree Mangal Dube Memorial Education Society, Pt. Ravishankar University Campus Raipur PAN No. : AAMTS 3251 M (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : Shri Abhishek Mahawar, CA राजस्व की ओर से /Revenue by : Shri P.K.Mishra, CIT-DR सुनिाई…

ACIT vs. M/S Xavier Institute of Social Service

In the result, appeal filed by the revenue is dismissed

ITA 100/RAN/2014[2009-10]Status: DisposedITAT Ranchi30 May 2018AY 2009-10

Bench: Shri N.S Saini & Pavan Kumar Gadaleassessment Year: 2009-2010

For Appellant: Shri B.K.Banka, CAFor Respondent: Shri D.K. Sutariaya, CIT (DR)

Section 10Section 11Section 11(2)Section 12ASection 35A

…r received any income from any other source nor any amount was spent on any other objects of the assessee and under the above circumstances, the assessee fulfilled the condition of Section 10(22) of the Act and the same was also supported by the decision in 118 ITR 235. In view of the above, the CIT(A) deleted the addition made by the Assessing Officer. 22. Before us, ld D.R. relied on the order of the Assessing Officer. 23. On the other hand, ld A.R. supported the order of the CIT(A). 10 IT A No.1 00/R an/2 014 Asse ssmen t Year: 2 009 -20 10 24. After hearing the rival submissions and perusing the orders…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]

Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…should be an educational institution ; (ii) it should be existed solely for educational purposes ; and (iii) it should not be existing for purposes of profit. As held by the Madras High Court in the case of Addl. CIT v. Aditanar Educational Institution [1979] 118 ITR 235 on the language of section 10(22) the principle of ejusdem generis can have no application. One has, therefore, only to fall back on the expression ‘or other educational institution.’ There is no requirement prescribed under section 10(22) that the institution should be recognised by a University or State or Central Government. Thus, the assessi…