Aditanar Educational Institution v. Addl. CIT

224 ITR 310Supreme Court of India1997#876 most cited

What is Aditanar Educational Institution v. Addl. CIT authority for?

A charitable educational institution or trust does not lose its charitable character merely because it generates a surplus, provided its primary object remains charitable and it does not operate for profit. The assessment of charitable nature should focus on the institution's objects rather than the quantum of surplus generated.

121

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

Also referred to as

Aditanar Educational Institution v Addl CIT · charitable trust · educational institution exemption · section 11 · section 10(23C) · surplus income · not for profit · objects of institution · Section 12AA · Section 12A · charitable purpose · ancillary activities

Also reported as

90 Taxmann 528

Sections most often in play

Section 11Section 143(3)Section 12AASection 12ASection 139(4A)Section 142(1)Section 10(23C)(v)Section 250

Issues it is cited on

section 10(22)section 11(4a)corpus fundsection 10(23c)(vi)proviso to section 2(15)section 10(23c)section 2(15)section 11(1)application of incomesection 12aaregistration under section 12asection 12a

Judgments citing Aditanar Educational Institution v. Addl. CIT

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2531 & 2535/CHNY/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/s. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. PAN: AAATT 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent by : Ms.…

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 2531 & 2535/CHNY/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/s. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. PAN: AAATT 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent by : Ms.…

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)

…bjects of the society and not the quantum of surplus though such quantum may become relevant in certain circumstances. [Supreme Court in the cases of Victoria 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 de…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, ABCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 809/PUN/2024[2017-18]Status: DisposedITAT Pune26 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…lead to conclusion that the appellant trust is not charitable or religious exiting for the purpose of profit. To the similar effect in the decision of the Hon'ble Supreme Court in the case of Aditanar Educational Institution v. Addl. CIT [1997] 90 Taxman 528/224 ITR 310. Therefore, the Assessing Officer cannot jump to the conclusion that the respondent- assessee trust is not religious and charitable trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section 10(23C)(v) which does not prescribe any stipulation, which makes the registration u/s 12AA as a condition…

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, AURANGABAD, NEAR HOLY CROSS ENGLISH SCHOOL vs. THE NANDED SIKHGURUDWARA SACHKHAND HAZUR SAHIB, APCHALNAGAR

In the result, both the appeals filed by the Revenue are dismissed

ITA 808/PUN/2024[2016-17]Status: DisposedITAT Pune26 May 2025AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar CIT-DR
Section 10Section 139Section 143(2)

…lead to conclusion that the appellant trust is not charitable or religious exiting for the purpose of profit. To the similar effect in the decision of the Hon'ble Supreme Court in the case of Aditanar Educational Institution v. Addl. CIT [1997] 90 Taxman 528/224 ITR 310. Therefore, the Assessing Officer cannot jump to the conclusion that the respondent- assessee trust is not religious and charitable trust merely because it generated surplus income. 11. We have carefully gone through the provisions of section 10(23C)(v) which does not prescribe any stipulation, which makes the registration u/s 12AA as a condition…

SAVE A FAMILY PLAN (INDIA),,KANJOOR vs. DCIT(EXEMPTION), KOCHI

In the result, the appeal filed by the assessee stands dismissed

ITA 138/COCH/2020[2014-15]Status: DisposedITAT Cochin19 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Save A Family Plan (India) Dy. Cit, Exemption Aiswaryagram, Parappuram San Juan Towers, 2Nd Floor Vs. Kanjoor - 683575 Old Railway Station Road [Pan:Aabts9439E] Kochi 682018 (Appellant) (Respondent)

For Appellant: Shri Abraham J. Markose, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 11Section 12ASection 143(3)Section 260ASection 263

…objects of the trust as laid down by the Hon'ble Delhi High Court in the case of Shriram Education Foundation v. DIT (Exemption) 262 ITR 164 (Del) following the judgement of Hon'ble Supreme Court in the case Aditnar Educational Institution v. Addl. CIT [1997] 224 ITR 310 (SC). In the present case the assessment order is totally silent on this aspect, nor was it is the case of the appellant trust that the AO had examined the aspect whether the donee trusts are having similar objects as that of the appellant trust. Merely because the donee trusts were duly registered u/s. 12AA of the Act ispo facto does not qualify…

ALLIANCE EDUCATIONAL FOUNDATION,MALAKKARA vs. INCOME TAX OFFICER, ALAPPUZHA

In the result, the appeal filed by the assessee is allowed

ITA 903/COCH/2024[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.M.S.Venkitachalam, CAFor Respondent: Smt.Leena Lal, Sr.AR
Section 11Section 11(2)Section 12ASection 143(3)Section 250

…e Madras High Court in Thanthi Trust was ratified by the Hon’ble Supreme Court in (1999) 239 ITR 502 (SC). Similarly, the issue also stands settled by the decision of the Hon’ble Supreme Court in the case of Aditanar Educational Institution v. Addl.CIT (1997) 224 ITR 310 (SC). The same view taken by the Hon’ble Delhi High Court in the case of CIT v. Shri Ram Memorial Foundation (2004) 269 ITR 35 (Delhi). It is also to be noted that the Parliament has imposed only embargo with effect from 01.04.2003 by 4 ITA No.903/Coch/2024. Alliance Educational Foundation. the Finance Act, 2002 by inserting explanation that the…

THE BHATIA GENERAL HOSPITAL,MUMBAI vs. DY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI

In the result, the appeal filed by the assessee bearing ITA No

ITA 4666/MUM/2023[2014-15]Status: DisposedITAT Mumbai17 Feb 2025AY 2014-15
Section 11Section 12ASection 250

…enue preferred appeal before the Tribunal, Tribunal relied\nupon its decision in the case of Hiranandani Foundation(suprak) which in turn\nhad relied upon the decision of the Supreme Court in Aditanar Educational\nInstitution v . Addl. CIT[1997] 90 Taxman 528/224 ITR 310 and a decision of this\nCourt in Baun Foundation Trust v. Chief CIT [2012] 73 DTR 45 and dismissed the\nappeal of the Revenue by affirming the order of the first appellate authority.\n\n16.\nIn the case of Hiranandani Foundation, (supra) Tribunal held that running of\na pharmacy is a necessary requirement for running of a hospital. It is impossib…

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 89/ALLD/2020[2016-17]Status: DisposedITAT Allahabad31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…rvations made / findings given by the ITAT in its order dated 25.07.2005 in the case of Lucknow Development Authority, but also against the letter and spirit of the Hon’ble Supreme Court decision in the case of Aditanar Educational Institution vs. ACIT (1997) 224 ITR 310. The ld. AR submitted that the view of the ld. CIT(A) that the appellant authority had been engaged in the business of trade and commerce and development of real estate had been categorically discarded by the ITAT Lucknow Bench in the case of LDA, which had recorded a finding that the LDA had been engaged in the activities of, ‘general public uti…

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 88/ALLD/2020[2015-16]Status: DisposedITAT Allahabad31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…rvations made / findings given by the ITAT in its order dated 25.07.2005 in the case of Lucknow Development Authority, but also against the letter and spirit of the Hon’ble Supreme Court decision in the case of Aditanar Educational Institution vs. ACIT (1997) 224 ITR 310. The ld. AR submitted that the view of the ld. CIT(A) that the appellant authority had been engaged in the business of trade and commerce and development of real estate had been categorically discarded by the ITAT Lucknow Bench in the case of LDA, which had recorded a finding that the LDA had been engaged in the activities of, ‘general public uti…

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

ITA 87/ALLD/2020[2014-15]Status: DisposedITAT Allahabad31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Ashish Bansal, AdvocateFor Respondent: Sh. Amalendu Nath Mishra, CIT DR
Section 11Section 12Section 143(3)Section 2(15)Section 260A

…rvations made / findings given by the ITAT in its order dated 25.07.2005 in the case of Lucknow Development Authority, but also against the letter and spirit of the Hon’ble Supreme Court decision in the case of Aditanar Educational Institution vs. ACIT (1997) 224 ITR 310. The ld. AR submitted that the view of the ld. CIT(A) that the appellant authority had been engaged in the business of trade and commerce and development of real estate had been categorically discarded by the ITAT Lucknow Bench in the case of LDA, which had recorded a finding that the LDA had been engaged in the activities of, ‘general public uti…

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

ITA 1266/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Nov 2024AY 2012-13

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

…C) of the Act and find relevant to extract the relevant para which is as follows:- 17 ITA Nos.1265 & 1266 /Bang/2024 A.Ys. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust “4. In Aditanar Education Institute Etc. v. Additional Commissioner of Income Tax (1997) 224 ITR 310 (SC), the Supreme Court has observed, while construing the provisions of Section 10(22) that the decisive or acid test is whether on an overall view of the matter the object is to make a profit. If after meeting the expenditure any surplus results incidentally from the activity lawfully carried on by the institution, it will not cease to be one e…

KARNATAKA CHINMAYA SEVA TRUST,BENGALURU vs. DCIT-(EXEMPTIONS) CIRCLE-1, BANGALORE

ITA 1265/BANG/2024[2011-12]Status: DisposedITAT Bangalore19 Nov 2024AY 2011-12

Bench: Mrs. Beena Pillai & Shri Ramit Kochar

For Appellant: Revenue byFor Respondent: Date of hearing
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 80G(5)(vi)

…C) of the Act and find relevant to extract the relevant para which is as follows:- 17 ITA Nos.1265 & 1266 /Bang/2024 A.Ys. 2011-12 & 2012-13 Karnataka Chinmaya Seva Trust “4. In Aditanar Education Institute Etc. v. Additional Commissioner of Income Tax (1997) 224 ITR 310 (SC), the Supreme Court has observed, while construing the provisions of Section 10(22) that the decisive or acid test is whether on an overall view of the matter the object is to make a profit. If after meeting the expenditure any surplus results incidentally from the activity lawfully carried on by the institution, it will not cease to be one e…

ITI EDUCATION COMMITTE ,BENGALURU vs. INCOME TAX OFFICER, WARD-1, BENGALURU

In the result, the appeal filed by the assessee is allowed for the statistical purposes

ITA 563/BANG/2024[2014-15]Status: DisposedITAT Bangalore19 Aug 2024AY 2014-15

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2014-15

For Appellant: Shri Shambu Sharma, C.AFor Respondent: Ms. Matta Padma, Addl. CIT (DR)
Section 10Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2014-15 ITI Education Committee, Vs. The Income Tax Officer Vidyamandir, Dooravaninagar, (Exemption), Bengaluru-560 016 Ward - 1, Bengaluru. PAN – AAAAI 0748 L APPELLANT RESPONDENT Assessee by : Shri Shambu Sharma, C.A Revenue by : Ms. Matta Padma, Addl. CIT (DR) Date of hearing : 06.06.2024 Date of Pronouncement : 19.08.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the N…

GIVE FOUNDATION,BANGALORE vs. THE DY.CIT, CIRCLE-1(EXEMPTION), AHMEDABAD

In the result, the primary matter involved in all the Assessment

ITA 795/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Urvashi Sodhan, A.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 11Section 12ASection 2(15)Section 234BSection 25Section 251(2)Section 270ASection 8

…as an educational institution within meaning of Section 10(22) and was, therefore, entitled to exemption qua its income. The above case was approved by the Hon'ble Supreme Court in the case of Aditanar Educational Institution v. Addl. CIT [1997] 90 Taxman 528/224 ITR 310. In the case of Winsome Foundation v. CIT [2018] 89 taxmann.com 131/168 ITD 575 (Chandigarh - Trib.), the ITAT held that it is permissible under law for charitable trusts to donate for charitable or religious purpose and apply its income for said purpose but benefit of application cannot be claimed if it is found that funds are being diverted for…

INDIAN INSTITUTE OF BANKING AND FINANCE ( FORMERLY KNOWN AS THE INDIAN INSTITUTE OF BANKERS),MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

In the result, all the appeals by the assessee are dismissed

ITA 875/MUM/2021[2019-21]Status: DisposedITAT Mumbai17 May 2023AY 2019-21

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Purushottam Tripuri
Section 10Section 10(22)Section 2(15)

…“solely” in section 10(23C)(vi) of the Act, it becomes necessary to examine the objects of the assessee in light of the aforesaid decision of the Hon‟ble Supreme Court. In any case, the Hon‟ble Supreme Court in Aditanar Educational Institution vs ACIT, [1997] 224 ITR 310 (SC) held that availability of exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purposes and not for purposes of profit. 12. We find that the following objectives of the assessee are enumerated on page 107 of the paper book:- “3(c)(i) To facilitate the study of t…

INDIAN INSTITUTE OF BANKING AND FINANCE ( FORMERLY KNOWN AS THE INDIAN INSTITUTE OF BANKERS),MUMBAI vs. CIT (EXEMPTIONS), MUMBAI

In the result, all the appeals by the assessee are dismissed

ITA 874/MUM/2021[2016-17]Status: DisposedITAT Mumbai17 May 2023AY 2016-17

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Purushottam Tripuri
Section 10Section 10(22)Section 2(15)

…“solely” in section 10(23C)(vi) of the Act, it becomes necessary to examine the objects of the assessee in light of the aforesaid decision of the Hon‟ble Supreme Court. In any case, the Hon‟ble Supreme Court in Aditanar Educational Institution vs ACIT, [1997] 224 ITR 310 (SC) held that availability of exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purposes and not for purposes of profit. 12. We find that the following objectives of the assessee are enumerated on page 107 of the paper book:- “3(c)(i) To facilitate the study of t…

INDIAN INSTITUTION OF BANKING AND FINANCE (FORMERLY KNOWN AS THE INDIA INSTITUTE OF BANKERS),MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, all the appeals by the assessee are dismissed

ITA 6955/MUM/2019[2018-19]Status: DisposedITAT Mumbai17 May 2023AY 2018-19

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Purushottam Tripuri
Section 10Section 10(22)Section 2(15)

…“solely” in section 10(23C)(vi) of the Act, it becomes necessary to examine the objects of the assessee in light of the aforesaid decision of the Hon‟ble Supreme Court. In any case, the Hon‟ble Supreme Court in Aditanar Educational Institution vs ACIT, [1997] 224 ITR 310 (SC) held that availability of exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purposes and not for purposes of profit. 12. We find that the following objectives of the assessee are enumerated on page 107 of the paper book:- “3(c)(i) To facilitate the study of t…

THE INDIAN INSTITUTE OF BANKING & FINANCE ( FORMERLY KNOWN AS THE INDIAN INSITUTE OF BANKERS),MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, all the appeals by the assessee are dismissed

ITA 7447/MUM/2018[2017-18]Status: DisposedITAT Mumbai17 May 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Purushottam Tripuri
Section 10Section 10(22)Section 2(15)

…“solely” in section 10(23C)(vi) of the Act, it becomes necessary to examine the objects of the assessee in light of the aforesaid decision of the Hon‟ble Supreme Court. In any case, the Hon‟ble Supreme Court in Aditanar Educational Institution vs ACIT, [1997] 224 ITR 310 (SC) held that availability of exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purposes and not for purposes of profit. 12. We find that the following objectives of the assessee are enumerated on page 107 of the paper book:- “3(c)(i) To facilitate the study of t…

OBEROI FOUNDATION,MUMBAI vs. CIT (E), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3469/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleoberoi Foundation V. Cit (Exemptions) Commerz, 3Rd Floor 6Th Floor, Piramal Chambers International Business Park Lalbaug, Mumbai – 400 012 Oberoi Garden City, Off. W.E. Highway Goregaon (E), Mumbai - 400063 Pan: Aaato1684L (Appellant) (Respondent) Assessee Represented By : Shri Vijay Mehta Department Represented By : Shri K.C. Salvamani

Section 10Section 11Section 12ASection 13Section 143(3)Section 263Section 263o

…the ambit under section 10(22) of the Act. The test to determine when an institution would qualify for exemption under section 10(22) of the Act has been laid down by the Apex Court in Aditanar Educational Institution v. Addl. CIT [1997] 139 CTR (SC) 7:11997] 224 ITR 310 (SC), as follows (p. 318):- 'We may state that the language under section 10(22) of the Act is plain and clear and the availability of the exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purposes and not for purposes of profit. After meeting the expenditure, if an…

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