How many judgments cite Aditanar Educational Institution v. Addl. CIT?

121 judgments on BharatTax cite Aditanar Educational Institution v. Addl. CIT (224 ITR 310), spanning 2011 to 2025.

Which sections of the Income Tax Act does Aditanar Educational Institution v. Addl. CIT come up under?

It is most often cited in judgments turning on Section 11, Section 143(3), Section 12AA, Section 12A, Section 139(4A), Section 142(1).

Aditanar Educational Institution v. Addl. CIT

224 ITR 310Supreme Court of India1997#865 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 367,359 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 11 Section 143(3)Section 12AA Section 12A Section 139(4A)Section 142(1)Section 10(23C)(v)Section 250

Issues it is cited on

section 10(22)section 11(4a)corpus fund section 10(23c)(vi)proviso to section 2(15)section 10(23c)section 2(15)section 11(1)application of income section 12aa registration under section 12a section 12a

Judgments citing Aditanar Educational Institution v. Addl. CIT

Commissioner of Income Tax vs. Sikhya\"O\"Anusandhan

ITA/17/2015HC Orissa03 Jan 2023

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

Section 11Section 11(1)(a)Section 12

…Page 3 of 4 in Pinegrove International Charitable Trust v. Union of India (2010) 327 ITR 73 (P & H). Reference was again made to the decision of the Supreme Court of India in Aditanar Educational Institution v. Additional CIT (1997) 224 ITR 310 (SC). 5. In the impugned order, the ITAT has concurred with the CIT(A) and that the conclusion was based on the various decisions of the Supreme Court of India. 6. At this stage, Mr. Radheshyam Chimanka, learned Senior Standing Counsel for the Revenue Department drew the attention of the Court to the recent decision of the Supreme Court…

Comnr.of Income Tax vs. Sikhya O Anusandhan

ITA/34/2013HC Orissa03 Jan 2023

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

Section 11Section 11(1)(a)Section 12

M/S New Noble Educational Society vs. The Chief Commissioner of Income Tax 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…sole purpose for which the assessee has come into existence is to impart education at the level of colleges and schools, such an educational society should be regarded as an “educational institution”. (Aditanar Educational Institution v. Addl. CIT, [1997] 224 ITR 310 (SC)). Educational institutions, which are registered as a society, would continue to retain their character as such and would be eligible to apply for exemption under section 10(23C)(vi) of the Act. (Pine-grove International Charitable Trust v. Union of India, [2010] 327 ITR 73 (P&H)). The distinction sought to be made between the society,…

Pavitra Cruz Sisters Association, Ambikapur vs. Income Tax Officer, Ambikapur

In the result, the appeal of assessee is allowed

ITA 8/RPR/2018[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.08/Rpr/2018 (ननधाारण वषा / Assessment Year :2014-2015) Pavitra Cruz Sisters Association, Vs Ito, Ambikapur Holy Cross Institute, Manendragarh Road, Ambikapur (C.G.) Pan No. : Aaaap 0283 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Kishore M. Deshpandey, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 10Section 11Section 12ASection 143(3)Section 2(15)

…ks of accounts showing all expense related to this activity. To counter this contention Ld AR submitted before us, the principle of law laid by the Hon’ble Apex Court in the case of Aditanar Education Institution Etc. V. Addl Commissioner of Income Tax (1997) 224 ITR 310(SC) which was referred to by the coordinate bench of this tribunal Mumbai in the case of Hiranandani Foundation Vs ADIT reported in (2016) 142 ITR 0152, wherein it was held that:- 12. Regarding the argument pertaining to whether the pharmacy shop is an integral part of the hospital business, as mentioned above, we have perused the relevant paras…

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

…ional institution generating the income was existing for only educational purposes then the assessee was entitled to exemption under section 10(22) of the Act." i. CIT vs. Aditanar Educational institution (1979) 118 ITR 235 (Mad) approved by the Apex Court at 224 ITR 310, ii. CIT (Addl) vs. Surat Art Silk Manufacturers Association (1980) 121 ITR 1 (SC), iii. Ereaut (Inspectors of Taxes) vs. Girl's Public Day School Trust Ltd (1930) 15 TC 529 (HL), iv. Rangaraya medical College (Governing Body of) vs. ITO (1979) 117 ITR 284 (AP), v. Indian Chamber of Commerce vs. CIT (1975) 101 ITR 796 (SC), vi. Katra Education So…

Dy Commissioner of Income Tax, (E)1(1), Mumbai vs. Karuna Medical Society, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 1050/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Jul 2022AY 2017-18

Section 11Section 12ASection 143(3)

…85; decision of Hon’ble Jurisdictional High court in the case of DIT vs Bombay Billion Association Dharma NO Kanto Trust reported in 254 ITR 708; decision of Hon’ble Calcutta High Court in the case of Aditanar Educational Institution vs. Addl. CIT reported in 224 ITR 310 and the decision of the Hon’ble Jurisdictional High Court in the case of Baun Foundation Trust vs. CCIT reported in 251 CTR (Bom) 237. We find that the Hon’ble Jurisdictional High Court decision referred to supra in the case of Baun Foundation Trust squarely addresses the issue in dispute before us wherein it was held that the activity of Chemist…

Dy Commissioner of Income Tax(E)-1(1), Mumbai vs. M/S Karuna Medical Society, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 1049/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Jul 2022AY 2016-17

Section 11Section 12ASection 143(3)

Dy Commissioner of Income Tax (E)-1(1), Mumbai vs. M/S Karuna Medical Society, Mumbai

In the result, appeals of the Revenue are dismissed

ITA 1048/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Jul 2022AY 2016-17

Section 11Section 12ASection 143(3)

M/S Southern India Banks vs. The Income-Tax Officer

Appeal is allowed;

ITA/41/2017HC Karnataka08 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 10Section 260

…been filed in the year 2014. If objects No. 4 and 7 were deleted, they should not 3 The Deputy Director of Income-tax (Exemptions) Circle 17(2), Bangalore 4 (2004)265 ITR 489 (para 9) 5 (1997)224 ITR 310(paras 6 and 7) 6 (1983)139 ITR 226 (para 10) I.T.A No.41/2017 5 have found place in the copy of the Memorandum submitted along with the application. Objects No.4 and 7 clearly show that as…

Income Tax Officer (Exemptions), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 68/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Jun 2022AY 2013-14

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…me Court negated the said line of arguments put forward by Revenue and referred to its earlier decisions rendered in case of Addl. CIT v. Surat Art Silk Cloth Mfg. [1978] 121 ITR 1/[1979] 2 Taxman 501 (SC), Aditanar Educational Institution v. Addl. CIT [1997] 224 ITR 310/90 Taxman 528 (SC) and American Hotel & lodging Assn. Educational Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC) and laid down the following principles in law as set out in paragraph 11 of its decision which reads as under: '11. the law common to section 10(23C)(iiiad) and (vi) may be summed up as follows: Where an educational institut…

Income Tax Officer (Exemption), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 67/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jun 2022AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

Income Tax Officer, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 66/JPR/2022[2005]Status: DisposedITAT Jaipur21 Jun 2022

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@

Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

Assistant Commissioner of Income-Tax, (Exemption) Circle, Aurangabad vs. M/S. the Nanded Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded

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

ITA 2119/PUN/2017[2014-15]Status: DisposedITAT Pune09 Jun 2022AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.2119/Pun/2017 िनधा"रण वष" / Assessment Year: 2014-15 Acit, Exemption Circle, Vs. M/S. The Nanded Aurangabad. Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib, Nanded-431601. Pan : Aabtt2452Q Appellant Respondent Revenue By : Shri Sardar Singh Meena Assessee By : Shri Nikhil S. Pathak Date Of Hearing 26.05.2022 : Date Of Pronouncement : 09.06.2022 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)- 2, Aurangabad [‘Cit(A)’ For Short] Dated 06.06.2017 For The Assessment Year 2014-15. 2. The Revenue Raised The Following Grounds Of Appeal :- “1. The Ld. Cit(A), Has Erred In Allowing Exemption U/S 10(23C)(V) Of The Act, In The Given Facts Of The Case, Particularly The Assessee Failed To Furnish Audit Report In Form No. 10Bb U/S 10(23C)(V) R.W.R. 16Cc.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Sardar Singh Meena

Section 10Section 11Section 12ASection 143(3)

…surplus does not 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 9 Supreme Court in the case of Aditanar Educational Institution vs. Addl.CIT, 224 ITR 310 (SC). 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 condi…

Income-Tax Officer (Exemptions), Pune vs. Mitra Technology Foundation, Pune

In the result of, appeal of Revenue is dismissed

ITA 796/PUN/2017[2009-10]Status: DisposedITAT Pune18 May 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sharad ShahFor Respondent: Shri Piyushkumar Singh Yadav

Section 11Section 12ASection 2Section 2(15)Section 215

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.796/PUN/2017 धििाारण वर्ा / Assessment Year : 2009-10 The Income Tax Officer (Exemptions), Ward – 2, Pune .......अपीलार्थी / Appellant बिाम / V/s. Mitra Technology Foundation, C-2, 905, Ganga Satellite, Wanowarie, Pune – 411040 PAN : AADCM2601D ……प्रत्यर्थी / Respondent Assessee by : Shri Sharad Shah Revenue by : Shri Piyushkumar Singh Yadav सुिवाई की तारीख / Date of Hearing : 10-03-2022 घोर्णा…

M/S Moogambigal Charitable and Educational Trust, Bangalore vs. Addldit, Bangalore

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

ITA 1224/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Smt.Beena Pillai, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Ravishankar, AdvocateFor Respondent: Sri.Sumer Singh Meena, CIT-DR

Section 10Section 11Section 12ASection 143(3)Section 4A

…CCIT (73 DTR 45), which was delivered in the context of the provisions of section 10(23C) of the Act and find relevant to extract the relevant para which is as follows:- “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…

Southern India Banks' Staff Training College, Bengaluru vs. The Commissioner of Income Tax (Exemptions), Bengaluru

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

ITA 267/BANG/2021[2019-20]Status: DisposedITAT Bangalore18 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2019-20 M/S. Southern India Banks’ Staff Vs. The Commissioner Of Income Tax Training College, (Exemptions), No.9, Shankar Math Road, Bengaluru. Shankarapuram, Basavanagudi, Bengaluru–560 004. Pan : Aaats 5632 E Appellant Respondent Assessee By : Smt. Prathibha R, Advocate Revenue By : Shri. Roumuan Paite, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 14.03.2022 Date Of Pronouncement : 16.03.2022 O R D E R

For Appellant: Smt. Prathibha R, AdvocateFor Respondent: Shri. Roumuan Paite, CIT(DR)(ITAT), Bengaluru

Section 10

…activity. Even the surplus made was not conclusive to hold that the appellant society was not eligible for exemption under section 10(23C)(vi) of the Act as held by the Hon'ble Supreme Court in the case of Aditanar Educational Institution vs. Addl.CIT (1997) 224 ITR 310 (SC) and also the decision of the Punjab and Haryana High Court in the case of Pine Grove International Charitable Trust vs. UOI and Others (2010) 327 ITR 73 (P&H). The submission of the appellant before the CCIT had been brought out in the order of the CCIT. The various judgments referred to therein would support the case of the appellant. Furth…

Haryana State Remote Sensing Application Centre, Hisar vs. CIT(E), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 1849/DEL/2020[-]Status: DisposedITAT Delhi28 Jan 2022

Bench: Sh. A. D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Haryana State Remote Sensing Vs Cit(Exemption), Application Centre, Ccs Hau Chandigarh Campus Harsac, New Campus Hisar, Hisar-125004 (Appellant) (Respondent) Pan No. Aaaah1766M Assessee By : Sh. K. Sampath, Adv. Revenue By : Sh. Meenakshi Goswami, Cit Dr Date Of Hearing: 28.10.2021 Date Of Pronouncement: 28.01.2022

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Meenakshi Goswami, CIT DR

Section 10Section 12ASection 2(15)

…in that subject in 8 Haryana State Remote Sensing Application Centre association with a recognized university. There is thus no doubt as to its mission for providing education. The Hon’ble Apex Court decision in Aditanar Educational Institution vs. Addl. CIT 224 ITR 310 supports this plea. It will, therefore, be clear that the objectives of the appellant certainly constitute education for charitable purpose as understood u/s 2(15) of the Act. 17. From the above, we find that for the Assessment Years 2016-17, 2017-18 and 2018-19, the assessee was found to be providing education. There is also no dispute that the…

Commissioner of Income Tax (Exemption), Kolkata vs. Contai Rotary Community Welfare Trust

In the result, the appeal is

ITAT/304/2017HC Calcutta02 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

For Appellant: Mr. P.K. Bhowmik, AdvFor Respondent: Mr. Subash Agarwal, Adv

Section 12ASection 15Section 2Section 2(15)Section 260A

…Tax reported in (2011) 197 Taxman 504 (Delhi) wherein the decision in the case of American Hotel and Lodging Association Educational Institute was referred as well as the decision in the case of Aditanars Educational Institution –versus- Addl. CIT (1997) 224 ITR 310 and held that the institution seeking exemption under the provisions of the Act should not generate a quantitative surplus was a condition which was legally untenable. In the light of the above discussion, we hold that the order passed by the Tribunal does not call for any interference. In the result, the appeal is dismissed and the subst…

Assistant Commissioner of Income (E), Circle -1, Bangalore vs. M/S. Karnataka Chinmaya Seva Trust, Bangalore

In the result, this ground in both the Revenue’s appeals are dismissed

ITA 1667/BANG/2019[2013-14]Status: DisposedITAT Bangalore02 Nov 2021AY 2013-14

Bench: Shri Chandra Poojariandshri George George K

For Appellant: Dr. N Suresh, C.AFor Respondent: Shri Shankar Ganeshan, JCIT (DR)

Section 11

…herefore, entitled to exemption u/s 11. 6. On the facts and circumstances of the case, CIT(A) is rightly held by deleting the addition u/s 11(4A) of the Act by relying on the Supreme Court in the case of M/s. Aditanar Educational Institute Etc. V/s Addl. CIT1 224 ITR 310(SC).” 4. There was a delay of 47 days in filing the appeal by the Revenue before this Tribunal. The AO explained delay in filing the appeal before the Tribunal vide petition dated 19/7/2019 that the delay is due to procedural aspect and, which may be condoned. In our ITA Nos.1667& 1668/Bang/2019 & CO Nos.3&4/Bang/2021 Page 4 of 19 opinion, th…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17

For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR

Section 13(3)

…to carry out the charitable purpose and not to earn profit, it would not lose its character of a charitable purpose, merely, because some profit arises from the activity... (B) Aditanar Educational Institution v. Additional Commissioner of Income Tax, (1977) 224 ITR 310, the Apex Court while construing the predecessor Section, namely, Section 10(22) of the Income Tax Act, held that after meeting the expenditure, if any surplus results incidentally from the activity lawfully carried on by the educational institution, it will not cease to be one existing solely for educational purposes since the object is not one…