American Hotel and Lodging Association Educational Institute v. CBDT

301 ITR 86Supreme Court of India2008#973 most cited

What is American Hotel and Lodging Association Educational Institute v. CBDT authority for?

An educational institution's generation of profit from its activities does not automatically negate its status of existing 'solely for education purposes' for income tax exemption. The primary purpose must remain education, even if a surplus is generated.

111

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

American Hotel & Lodging Association Education Institute v. CBDT · 301 ITR 86 · section 10(23C) · section 2(15) · solely for education purposes · charitable purpose · educational institution exemption · profit generation · surplus · income tax exemption

Sections most often in play

Section 2(15)Section 11 Section 10(23C)Section 11(4)Section 234A Section 234B Section 32 Section 12

Issues it is cited on

section 10(22)section 11(4)advancement of general public utility section 10(23c)(vi)proviso to section 2(15)section 10(23c)section 2(15)credit for tds interest under section 234a section 32 child section 10

Judgments citing American Hotel and Lodging Association Educational Institute v. CBDT

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION ,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION ), NEW DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3331/DEL/2025[2023-24]Status: DisposedITAT Delhi14 Jan 2026AY 2023-24

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(c)Section 80G

…ide in the interest of justice and the direction be given to the CIT(E) to grant registration in the interest of justice. 06. It is submitted that the Hon'ble Supreme Court in the case of American Hotel Lodging Association Educational Institute vs CBDT & Ors (301 ITR 86), in context of section 10(23C) had held that, at the stage of approval, what is require be seen is the nature and genuineness of the activities of the appellant Instituti is submitted that at the stage of determining the genuineness of the activities, w to be seen is, whether the objects of the Institution are charitable within the me of section…

SWAVALAMBAN AVAM SWABHIMAAN FOUNDATION,DELHI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 3328/DEL/2025[2023-24]Status: DisposedITAT Delhi14 Jan 2026AY 2023-24

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 11Section 12ASection 12A(1)Section 12A(1)(ac)Section 13(1)(c)Section 80G

…ide in the interest of justice and the direction be given to the CIT(E) to grant registration in the interest of justice. 06. It is submitted that the Hon'ble Supreme Court in the case of American Hotel Lodging Association Educational Institute vs CBDT & Ors (301 ITR 86), in context of section 10(23C) had held that, at the stage of approval, what is require be seen is the nature and genuineness of the activities of the appellant Instituti is submitted that at the stage of determining the genuineness of the activities, w to be seen is, whether the objects of the Institution are charitable within the me of section…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5429/MUM/2025[2017-18]Status: DisposedITAT Mumbai11 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5427/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5426/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Nov 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5425/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Nov 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5424/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Nov 2025AY 2012-13

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5423/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5422/MUM/2025[2010-11]Status: DisposedITAT Mumbai11 Nov 2025AY 2010-11

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR

Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ataka [2002] 8 SCC 481, wherein the Hon'ble Supreme Court has also recognised the necessity for the educational institution to generate funds for its betterment and growth. In the case of American Hotel & Lodging Association Education Institute v. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC), the Hon'ble Supreme Court was dealing with an entity engaged in providing world-recognised curriculum for all hospitality education programs in India by making them available through text, course material and other software programmes in India. Apart from accepting this activity to be in the realm of education, the Hon'ble Cou…

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)

…cumstances. [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 decisions, a mere fact that a disproportionately small amount (as compared to the scale and order of the inco…

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

ITA 789/JODH/2024[2024-25]Status: DisposedITAT Jodhpur22 Aug 2025AY 2024-25

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The

Section 11Section 12ASection 3(2)Section 80Section 80G(5)

…of education. It is essential to highlight that mere generation of surplus does not imply a commercial intent. This has been affirmed in multiple court judgments. The Supreme Court in American Hotel and Lodging Association Educational Institute v. CBDT (2008) 301 ITR 86 (SC) held that generating a surplus, if it is used for charitable purposes, does not disentitle the institution from tax exemption. In this case, the surplus is being reinvested into the university for infrastructure development and enhancement of the quality of education, aligning with our charitable objective of promoting education. 4.13. Utiliz…

BIHAR STATE EDUCATIONAL INFRASTRUCTURE DEVELOPMENT CORP. LTD,PATNA vs. ACIT, EXEMPTION CIRCLE-1, PATNA

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

ITA 344/PAT/2018[2012-13]Status: HeardITAT Patna12 Feb 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 143(3)Section 250(6)

…he exemption claimed u/s 10(23C)(iiiab) of the Act, after examining the decision in CIT vs. Surat Art Silk Cloth Mfrs. Assn. [1978] 121 ITR 1/[1979] 2 Taxman 501 (SC) and culled out in American Hotel & Lodging Association Educational Institute vs. CBDT [2008] 301 ITR 86/170 Taxman 306 (SC) which was reiterated in paragraph 19 of the decision in Queen’s Educational Society vs. CIT 231 Taxman 286 (SC) and which proposition has been applied in the case of M/s. Visvesvaraya Technological University vs. ACIT 384 ITR 37. The relevant extract from the order of the Ld. CIT(A) is as under; “23. The University of this Cate…

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…

SRI GOVINDDEO EDUCATIONAL INSTITUTE ,KOLKATA vs. ITO(EXEMPTION) WARD-1(3) , KOLKATA

In the result, appeal of the assessee is allowed

ITA 718/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jul 2024AY 2013-14

Bench: Shri Sonjoy Sarma (Judicial Member), Shri Sanjay Awasthi (Accountant Member)

Section 10Section 10(22)Section 11Section 12ASection 143(3)Section 250

…of earlier section 10(22) pertaining to educational institutions. The law laid down in respect of section 10(22) is equally applicable to these provisions mutatis mutandis is held, inter alia, in American Hotel and Lodging Association Institute v. CBDT (2008) 301 ITR 86 (SC).” 6. During the assessment proceedings, the assessee admitted that schools are being run at the junior level basis for which no fees were charged from the student except a small tuition fee of Rs. 20/-. The entire expenditure of the schools run by assessee were incurred by it and accounted for in its books of accounts. According 4 I.T.A. No…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.874/Mum./2021 ITA no.7447/Mum./2018 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.6955/Mum./2019 ITA no.875/Mum./2021 (Assessment Year : 2018–19) (Assessment Year : 2019–20) The Indian Institute Of Banking & Finance (Formerly known as The Indian Institute of Bankers), Tower–I, Kohinoor City ……………. Appellant Commercial–II, 3rd Floor, Kirol Road Kurla (West), Mumbai 400 070 PAN – AAATT3309D v/s Commissioner of Income Tax (Exemptions) …………….…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.874/Mum./2021 ITA no.7447/Mum./2018 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.6955/Mum./2019 ITA no.875/Mum./2021 (Assessment Year : 2018–19) (Assessment Year : 2019–20) The Indian Institute Of Banking & Finance (Formerly known as The Indian Institute of Bankers), Tower–I, Kohinoor City ……………. Appellant Commercial–II, 3rd Floor, Kirol Road Kurla (West), Mumbai 400 070 PAN – AAATT3309D v/s Commissioner of Income Tax (Exemptions) …………….…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.874/Mum./2021 ITA no.7447/Mum./2018 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.6955/Mum./2019 ITA no.875/Mum./2021 (Assessment Year : 2018–19) (Assessment Year : 2019–20) The Indian Institute Of Banking & Finance (Formerly known as The Indian Institute of Bankers), Tower–I, Kohinoor City ……………. Appellant Commercial–II, 3rd Floor, Kirol Road Kurla (West), Mumbai 400 070 PAN – AAATT3309D v/s Commissioner of Income Tax (Exemptions) …………….…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.874/Mum./2021 ITA no.7447/Mum./2018 (Assessment Year : 2016–17) (Assessment Year : 2017–18) ITA no.6955/Mum./2019 ITA no.875/Mum./2021 (Assessment Year : 2018–19) (Assessment Year : 2019–20) The Indian Institute Of Banking & Finance (Formerly known as The Indian Institute of Bankers), Tower–I, Kohinoor City ……………. Appellant Commercial–II, 3rd Floor, Kirol Road Kurla (West), Mumbai 400 070 PAN – AAATT3309D v/s Commissioner of Income Tax (Exemptions) …………….…

EQUITAS DEVELOPMENT INITIATIVES TRUST,CHENNAI vs. ITO EXEMPTION WARD-3, CHENNAI

In the result, the appeals filed for all three assessment years are allowed for statistical purposes

ITA 2583/CHNY/2019[2012-13]Status: DisposedITAT Chennai18 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2582, 2583 & 2082/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT

Section 11Section 12ASection 2(15)

…deration the decision of the Hon'ble Supreme Court in the case of Sole Trustee cited supra, while arriving at its conclusions. Moreover, the Delhi Tribunal had relied upon the Hon'ble Supreme Court judgement in the case of American Hotel & Lodging Association 301 ITR 86, which is rendered in the context of Section 10(23C) of the Act and the Tribunal did not interpret the word 'education' appearing 5.3.15 In view of the above mentioned facts and circumstances of the case, and respectfully following the Hon'ble Supreme Court's ruling in the case of Sole Trustee cited supra, I hereby hold that the activity of runnin…

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