Assam Text Bank Production & Publication Corpn v. CIT

319 ITR 317Supreme Court of India2009#3668 most cited

What is Assam Text Bank Production & Publication Corpn v. CIT authority for?

Activities in the field of publication of text books fall within the scope of 'education' for the purposes of income tax exemptions. The generation of surplus from such activities does not disqualify them if the surplus is applied towards stated objects.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Assam Text Bank Production & Publication Corpn. v. CIT · section 2(15) · education · publication of text books · advancement of general public utility · charitable purpose · income tax exemption

Also reported as

185 Taxmann 58

Sections most often in play

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

Issues it is cited on

section 11(4)section 10(22)section 2(13)advancement of general public utility section 10(23c)(vi)section 2(45)section 12a(a)proviso to section 2(15)credit for tds accumulation of income section 2(15)section 11(1)(a)

Judgments citing Assam Text Bank Production & Publication Corpn v. CIT

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

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

…n that the surplus, if any, is being applied only in furtherance of its stated objects. 11. The learned representative before us referred to the judgment of the Hon'ble Supreme Court in the case of Assam Text Bank Production & Publication Corpn. v. CIT [2009] 319 ITR 317/185 Taxman 58, wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 has also been relied upon. In the case of Gujarat State Co-operat…

ACIT CIRCLE-1(1) (E)NEW DELHI, DELHI vs. DELHI BUREAU OF TEXT BOOKS, DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 1115/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalacit, Delhi Bureau Of Text Books Circle-1(1), 25/2 Institutional Area, New Delhi. Vs. Pankha Road, D Block, Janak Puri, Delhi-110058 Pan-Aaatd4122G (Appellant) (Respondent) Assessee By None Department By Ms. Suman Malik, Cit-Dr Date Of Hearing 02/06/2025 Date Of Pronouncement 02/06/2025 O R D E R Per Manish Agarwal, Am: Both The Appeals Are Filed By The Revenue Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Appeal No. Cit(A), Delhi-40/10313/2018-19 & Appeal No. Nfac/2016- 17/10028873 For Assessment Year 2016-17 & 2017-18 Respectively.

Section 11Section 12

…to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General…

ACIT CIRCLE-1(1) (E) NEW DELHI, DELHI vs. DELHI BUREAU OF TEXT BOOKS, DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 1114/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Jun 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalacit, Delhi Bureau Of Text Books Circle-1(1), 25/2 Institutional Area, New Delhi. Vs. Pankha Road, D Block, Janak Puri, Delhi-110058 Pan-Aaatd4122G (Appellant) (Respondent) Assessee By None Department By Ms. Suman Malik, Cit-Dr Date Of Hearing 02/06/2025 Date Of Pronouncement 02/06/2025 O R D E R Per Manish Agarwal, Am: Both The Appeals Are Filed By The Revenue Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Appeal No. Cit(A), Delhi-40/10313/2018-19 & Appeal No. Nfac/2016- 17/10028873 For Assessment Year 2016-17 & 2017-18 Respectively.

Section 11Section 12

…to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General…

DCIT(EXEMPTION) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 23/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2020-21

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 20 to 23/Ahd/2024 A.Y. 2016-17 to 2018-19 & 2021-22 The DCIT (Emption), Gujarat State Board of Circle-1, School Text Book, Ahmedabad Vs “Vidhyayan”, Sector 10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four app…

DCIT (EXMP) CIRCLE-1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 22/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2018-19

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 20 to 23/Ahd/2024 A.Y. 2016-17 to 2018-19 & 2021-22 The DCIT (Emption), Gujarat State Board of Circle-1, School Text Book, Ahmedabad Vs “Vidhyayan”, Sector 10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four app…

DCIT(E), CIRCLE-1, AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 21/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2017-18

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 20 to 23/Ahd/2024 A.Y. 2016-17 to 2018-19 & 2021-22 The DCIT (Emption), Gujarat State Board of Circle-1, School Text Book, Ahmedabad Vs “Vidhyayan”, Sector 10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four app…

DCIT (EXMP) CIRCLE 1 AHMEDABAD, AHMEDABAD vs. GUJARAT STATE BOARD OF SCHOOL TEXT BOOK, GANDHINAGAR

In the result, both the M

ITA 20/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad30 Sept 2024AY 2016-17

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Prithviraj Meena, CIT-D.R

Section 11Section 11(1)(a)Section 11(4)Section 12ASection 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member ITA No. 20 to 23/Ahd/2024 A.Y. 2016-17 to 2018-19 & 2021-22 The DCIT (Emption), Gujarat State Board of Circle-1, School Text Book, Ahmedabad Vs “Vidhyayan”, Sector 10A, Gandhinagar-382010, Gujarat, India PAN: AAATG4671P (Appellant) (Respondent) Assessee by: Shri M.K. Patel, A.R. Revenue by: Shri Prithviraj Meena, CIT-D.R. Date of hearing : 19-09-2024 Date of pronouncement : 30-09-2024 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These four app…

DCIT(E), CIRCLE-1(1), NEW DELHI vs. DELHI BUREAU OF TEXT BOOKS, NEW DELHI

The appeal of the Revenue is dismissed

ITA 7075/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Maninder Kaur, Sr.D.RFor Respondent: Ms. Anubha Malwani, CA

Section 10(23)(c)Section 11Section 12Section 12ASection 2

…to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General…

THE MARG FOUNDATION,MUMBAI vs. ITO (E) 2(4), MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 889/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Mar 2021AY 2012-13

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

…t Schools which were provided at subsidized rates. We find that the Hon’ble Delhi High Court also considered the yet another decision rendered by the Hon’ble Apex Court in the case of Assam State Text Book Production & Publication Corpn Ltd vs CIT reported in 319 ITR 317 (SC). We find that the Hon’ble Delhi High Court disposed of the questions raised before it by holding as under:- Is the Assessee engaged in the activity of 'education'? 20. The Court first considers the question of the interpretation placed on the word 'education' occurring in Section 2 (15) of the Act. The exclusive activity of the Assessee is t…

ACIT(E), CIRCLE-1(1), NEW DELHI vs. DELHI BUREAU OF TEXT BOOKS, NEW DELHI

In the result, all the appeals of the revenue are dismissed

ITA 242/DEL/2018[2014-15]Status: DisposedITAT Delhi09 Dec 2020AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR

Section 10Section 11Section 12ASection 2(15)

…to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General…

ACIT(E), CIRCLE-1(1), NEW DELHI vs. DELHI BUREAU OF TEXT BOOKS, NEW DELHI

In the result, all the appeals of the revenue are dismissed

ITA 241/DEL/2018[2012-13]Status: DisposedITAT Delhi09 Dec 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR

Section 10Section 11Section 12ASection 2(15)

…to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General…

ACIT(E), CIRCLE-1(1), NEW DELHI vs. DELHI BUREAU OF TEXT BOOKS, NEW DELHI

In the result, all the appeals of the revenue are dismissed

ITA 240/DEL/2018[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR

Section 10Section 11Section 12ASection 2(15)

…to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General…

THE DIRECTOR OF INCOME-TAX vs. KARNATAKA TEXT BOOK SOCIETY,

In the result, we do not find any merit in this appeal

ITA/398/2012HC Karnataka18 May 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 10Section 10(22)Section 11Section 12ASection 260Section 260A

…Being aggrieved, the assessee filed an appeal. The Commissioner of Income Tax (Appeals) inter alia by placing reliance n the decision of the Supreme Court in the case of ‘ASSAM TEXT BOOK PRODUCTION AND PUBLICATION CORPORATION LTD. VS. CIT’, [2009] 319 ITR 317 held that state text books societies are entitled for exemption under Section 10(22) of the Act, which was similar to Section 10(23C) of the Act before its amendment. Thus, it was held that the assessee was held entitled to exemption under Section 10(23C)(iiiab) of the Act and the 5 addition made by the assessing officer was delete…

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