Which sections of the Income Tax Act does American Hotel and Lodging Association Educational Institute v. CBDT come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 10(23C), Section 11(4), Section 234A, Section 234B.

American Hotel and Lodging Association Educational Institute v. CBDT (301 ITR 86)

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

An educational institution is eligible for exemption under Section 10(23C)(vi) if it exists solely for educational purposes, even if it generates incidental profits. The mere existence of profit does not disqualify an institution from exemption.

Q: How many judgments cite American Hotel and Lodging Association Educational Institute v. CBDT?

111 judgments on BharatTax cite American Hotel and Lodging Association Educational Institute v. CBDT (301 ITR 86), spanning 2015 to 2026.

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 2582/CHNY/2019[2011-12]Status: DisposedITAT Chennai18 Nov 2022AY 2011-12

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…

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 2082/CHNY/2019[2013-14]Status: DisposedITAT Chennai18 Nov 2022AY 2013-14

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…

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

…10] 327 ITR 121 (Bom)). Even if one of the objects enables the institution to undertake commercial activities, it would not be entitled for approval under section 10(23C)(vi) of the Act. (American Hotel and Lodging Association Educational Institute, [2008] 301 ITR 86 (SC)). It is only if the objects reveal that the very being of the assessee-society, as an educational institution, is exclusively for educational purposes and not for profit, the assessee would be entitled for exemption under section 10(23C)(vi) of the Act. (Gurukul Ghatkeswar Trust, [2011] 332 HR 611 (AP))”. 4. On the second question, i.e…

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport Corporation, Mumbai

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

ITA 1500/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Section 11Section 12ASection 2(15)

…. Pai Foundation vs State of Karnataka, (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, 301 ITR 86 (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 Court also observe…

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport. Corporation, Mumbai

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

ITA 1496/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Sept 2022AY 2009-10

Section 11Section 12ASection 2(15)

…. Pai Foundation vs State of Karnataka, (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, 301 ITR 86 (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 Court also observe…

Ubaidulla Educational Foundation, Rajaghiri vs. CIT (Exemptions), Chennai

In the result, appeal of the assessee is allowed

ITA 3401/CHNY/2018[2017-18]Status: DisposedITAT Chennai19 Aug 2022AY 2017-18

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2017-18 Ubaidulla Educational Foundation C.I.T. (Exemption), Chennai 5/2, Jamalia Street Vs Rajagiri, Papanasam District - Thanjavur [Tamil Nadu] Pin -614207 [Pan: Aabcu6415D अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri AR V Sreenivasan, Addl. CIT

Section 10Section 25

…that the appellant existed during the relevant year solely for educational purposes and not for profit, having been fulfilled, denying of approval is arbitrary, illegal and against the directions given in the C.B.D.T. circular. 376 ITR 16(Statute) and (2008) 301 ITR 86 SC 7. The ld. C.I.T (Exemptions), Chennai, ought to have held, that the appellant educational institution was granted exemption u/s 10(23C)(iiiad) of the Income Tax Act, in earlier years would, prima facie indicate the conditions for exemption are satisfied. 8. The ld. C.I.T (Exemptions), Chennai, ought to have held that the appellant exists solel…

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)

…s 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 institution carries on the activity of education primarily for educating persons, the fact that it makes a sur…

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)

…s 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 institution carries on the activity of education primarily for educating persons, the fact that it makes a sur…

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)

…s 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 institution carries on the activity of education primarily for educating persons, the fact that it makes a sur…

National Education Society, Mumbai vs. CIT (Exemption), Mumbai

In the result assessee’s appeal stands dismissed

ITA 613/MUM/2021[2015-16]Status: DisposedITAT Mumbai10 Mar 2022AY 2015-16

Bench: The Itat. In The Earlier Round This Itat By The Order Dated 9.10.2018 Had Set Aside The Issue To The File Of Learned Cit(E). The Itat In The Said Order Has Concluded As Under :-

Section 10

…instruction therein. He further referred to following case laws: i) Shree Ekveera Dhyan Prasarak Mandal Vs. CIT(E) [ITA No. 6817/Mum/2016 dated 4.9.2018] ii) Americal Hotel & Lodging Association Educational Institute Vs. Central Board of Direct Taxes & Ors. (301 ITR 86) 9. He further submitted that in similar group case ITAT has directed for grant of registration in similar facts. The proposition expounded by him is that the assessee can have one of the object which is not related to education as long as the other objects are for education and since the assessee has not pursued the other object which is not rel…

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

…ent –versus- Chief Commissioner of Income Tax reported in (2009) 315 ITR 382 (Allahabad) wherein the Court relied on the decision of the Hon’ble Supreme Court in the case of American Hotel and Lodging Association Educational Institute –versus- CBDT, (2008) 301 ITR 86 wherein it was held that the prescribed authority while examining an application for grant of registration is only required to examine the nature, activities and genuineness of the institution and mere existence of profit/surplus did not disqualify the institution. Reliance was also placed on the decision of the High Court of 4 Delhi in…

Guru Teg Bahadur Eduational Trust, Jalandhar vs. Commissioner of Income Tax (Exemption), Chandigarh

ITA 301/ASR/2018[2018-19]Status: DisposedITAT Amritsar16 Aug 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 301/Asr/2018 Assessment Year: 2018-19

Section 10Section 12Section 12A

…under : Sr. No Description Page No. 1. Pinegrove International Charitable Trust & Ors. Vs. Union of India & Ors. (2010) 327 ITR 73 (P&H) 1-24 2. 25-37 American Hotel & Lodging Association Educational Institute vs. Central Board of Direct Taxes & Ors. (2008) 301 ITR 86 (SC) 3. CIT vs. Vijay Vargiya Vani Charitable Trust (2014) 369 ITR 0360 (Raj) 38-41 4. Sree Anjaneya Medical Trust vs. CIT (2016) 382 ITR 0399 (Ker) 42-47 5. CIT vs. Surya Educational & Charitable Trust (2013) 355 ITR 0280 (P & H) 48-50 Vikas Lok Sewa Smiti vs. CIT-II (2014) 147 ITD 0 294 (Agra) 51-59 6. 7. 60-71 The Commissioner of Income Tax (Ex…

M/S Baba Banda Bahadur Memorial and Educational Society, Faridkot vs. The Commissioner of Income Tax (Exemption), Chandigarh

ITA 66/ASR/2017[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 66/Asr/2017 Assessment Year:2015-16

Section 10Section 12ASection 2(15)

…order dated 16.09.2016 (placed on Page no. 27-32 of judgment set) k) CIT vs Baba Deep Singh Educational Society in ITA No. 881 of 2010 (P&H HC) (placed on Page no. 33-37 of judgment set) l) American Hotel and Lodging Association Educational Institute vs. CBDT 301 ITR 86(SC) m) Commissioner Of Income tax Vs. Mahasabha Gurukul Vidyapeeth Haryana (2010)326 ITR 25 (Pun) (placed on Page no. 38-39 of judgment set) n) Tishir Shiksha Prasar Samiti vs CIT in ITA No. 412/Agra/2011 order dated 18.05.2012 5. The Ld. CIT(DR) relied on the impugned order. He contended that the aims and objects mentioned at Para 4 of the MoA re…

The Sardar Partapsingh Education Society, Mumbai vs. The CIT (Exemptions), Mumbai

In the result, appeal of the assessee is allowed

ITA 487/MUM/2021[2019-20]Status: DisposedITAT Mumbai11 Jun 2021AY 2019-20

Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G’ MUMBAI BEFORE: SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI M.BALAGANESH, ACCOUNTANT MEMBER The Sardar Partapsingh Vs. The Commissioner of Education society Income Tax (Exemptions) Room No.617, 6th Floor 265, Sant Niwas Shahid Bhagatsingh Road Piramal Chamber Fort, Mumbai-400 001 Lalbaug, Parel Maharashtra Mumbai – 400 012 PAN/GIR No. AACTT2904N (Appellant) .. (Respondent) Assessee by Shri Rajeev Wagley Revenue by Shri T.S. Khalsa Date of Hearing 09/06/2021 Date of Pronouncement 11/06 /2021 आदेश / O R D E R PER MAHAVIR SINGH (V.P): This appeal of the assessee in ITA No…