Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT v. National Institute

315 ITR 428High Court2009#6056 most cited

What is Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT v. National Institute authority for?

Decisions where registration was rejected at the initial application stage are distinguishable from cases involving the cancellation of existing registration.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. National Institute of Aeronautical Engineering Educational Society · 315 ITR 428 · rejection of registration · application for registration · distinguishable judgments · cancellation of registration · section 12A · section 12AA · section 12AA(3)

Sections most often in play

Section 12AASection 2(15)Section 11Section 11(1)(a)Section 148Section 11(1)Section 10(20)Section 10(20A)

Issues it is cited on

section 12aa(3)section 11(1)(a)section 11(1)cancellation of registrationsection 2(15)application of incomesection 12aaregistration under section 12asection 41section 12asection 12section 11

Judgments citing Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT v. National Institute

The Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1931/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Sept 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…(Trib) 424(Chennai). ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 11 -: 4. Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT vs. National Institute of aeronautical Engineering Educational Society, 315 ITR 428 (Uttarakhand). 6. Director of Income-tax vs. Maruti Center for Excellence, 2012- TIOL-411-HC-DEL-IT. 7. Gurship Education Trust vs. Director of IT(Exemption), 2011-TIOL- 635-ITAT-MUM. 7. We heard both sides in detail and considered the arguments carefully. On going through the Memorandum of Association and other Bye-laws and particulars of the…

The Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1930/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Sept 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…(Trib) 424(Chennai). ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 11 -: 4. Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT vs. National Institute of aeronautical Engineering Educational Society, 315 ITR 428 (Uttarakhand). 6. Director of Income-tax vs. Maruti Center for Excellence, 2012- TIOL-411-HC-DEL-IT. 7. Gurship Education Trust vs. Director of IT(Exemption), 2011-TIOL- 635-ITAT-MUM. 7. We heard both sides in detail and considered the arguments carefully. On going through the Memorandum of Association and other Bye-laws and particulars of the…

The Insitute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-2, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1929/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Sept 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…(Trib) 424(Chennai). ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 11 -: 4. Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT vs. National Institute of aeronautical Engineering Educational Society, 315 ITR 428 (Uttarakhand). 6. Director of Income-tax vs. Maruti Center for Excellence, 2012- TIOL-411-HC-DEL-IT. 7. Gurship Education Trust vs. Director of IT(Exemption), 2011-TIOL- 635-ITAT-MUM. 7. We heard both sides in detail and considered the arguments carefully. On going through the Memorandum of Association and other Bye-laws and particulars of the…

M/S. the Institute of Chartered Shipbrokers, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1928/CHNY/2025[2008-09]Status: DisposedITAT Chennai29 Sept 2025AY 2008-09

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…(Trib) 424(Chennai). ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 11 -: 4. Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT vs. National Institute of aeronautical Engineering Educational Society, 315 ITR 428 (Uttarakhand). 6. Director of Income-tax vs. Maruti Center for Excellence, 2012- TIOL-411-HC-DEL-IT. 7. Gurship Education Trust vs. Director of IT(Exemption), 2011-TIOL- 635-ITAT-MUM. 7. We heard both sides in detail and considered the arguments carefully. On going through the Memorandum of Association and other Bye-laws and particulars of the…

M/S. the Institute of Chartered Shipbrokers, Chennai vs. ITO, Exmeptions Ward-1, Chennai

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1927/CHNY/2025[2007-08]Status: DisposedITAT Chennai29 Sept 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…(Trib) 424(Chennai). ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 11 -: 4. Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT vs. National Institute of aeronautical Engineering Educational Society, 315 ITR 428 (Uttarakhand). 6. Director of Income-tax vs. Maruti Center for Excellence, 2012- TIOL-411-HC-DEL-IT. 7. Gurship Education Trust vs. Director of IT(Exemption), 2011-TIOL- 635-ITAT-MUM. 7. We heard both sides in detail and considered the arguments carefully. On going through the Memorandum of Association and other Bye-laws and particulars of the…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the AYs 2016-17 to 2018-19 case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As f…

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Mumbai Metropolitan Region Development Authority, Mumbai

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the AYs 2016-17 to 2018-19 case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As f…

Ashwini Sahakari Rungnalaya & Research Center, Solapur vs. Commissioner of Income-Tax, (Exemptions), Pune

ITA 714/PUN/2018[N.A]Status: DisposedITAT Pune07 Mar 2024

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 714/Pun/2018 Ashwini Sahakari Rugnalaya & Research Centre 7107/1, Plot No. 180, North Sadar Bazar, Solapur-413003. Pan: Aaaja0041K . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pramod Shingte [‘Ld. AR’]For Respondent: Mr Keyur Patel [‘Ld. DR’]
Section 10Section 10(23)Section 11Section 12ASection 22Section 253(1)(c)

…Stock Exchange Association Ltd. Vs CIT’, reported in 225 ITR 235 (SC), ‘Indian Chamber of Commerce Vs CIT’, 101 ITR 796 (SC); ‘Ideal Publications Trust Vs CIT’, 305 ITR 143 (Kerala); ‘CIT Vs National Institute of Aeronautical Engineering Educational Society’, 315 ITR 428 (Uttarakhand); wherein it has been held that, the registering authority who is empowered to grant registration had inherent powers for cancelling it even before it has been specifically conferred by the amendment to section 12AA by the Finance Act, 2010. ITAT-Pune Page 20 of 66 Ashwini Sahakari Rugnalaya & Research Centre 11.5 As we noted that,…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4395/MUM/2019[2015-16]Status: DisposedITAT Mumbai03 Jan 2022AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As far as unreported decisio…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4394/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Jan 2022AY 2014-15

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As far as unreported decisio…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4393/MUM/2019[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As far as unreported decisio…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4392/MUM/2019[2012-13]Status: DisposedITAT Mumbai03 Jan 2022AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As far as unreported decisio…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…come Tax (Exemptions) is concerned, on which heavy reliance was placed by the Revenue, the said decision relates to the rejection of the registration at the threshold of the application filed for registration. So too the decision of the Apex court reported in 315 ITR 428 in the case of Commissioner of Income Tax Vs. National Institute of Aeronautical Engineering Educational Society, wherein, rejection was made on the threshold of application for registration made by the assessee. The decisions relied on is thus distinguishable and has no relevance to the facts of the present case. 50. As far as unreported decisio…

Advocaye Welfare Fund Trustee Committee, New Delhi vs. CIT(E), New Delhi

ITA 9334/DEL/2019[-]Status: DisposedITAT Delhi08 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 12ASection 23Section 3Section 4Section 80G

…t as well as various High Courts viz. CIT vs. Wilsonia College Society (2017- TIOL-1051-HC-ALL-IT), Jammu Development Authority vs. UOI (2014-TIOL-115-SC-IT), CIT vs. National Institute of 5 ITA No.9334/Del./2019 Aeronautical Engineering Educational Society 315 ITR 428 (Uttaranchal), CIT vs. A.R. Trust 402 ITR 161 (Allahabad), Shri Nathji Education Foundation vs. CIT ITA No.809/LKW/2014, Self Employers Service Society vs. CIT 247 ITR 18 (Kerala) and Kirti Chand Tarawati Ch. Trust vs. DIT 232 ITR 11 (Delhi). 9. Ld. CIT (E) vide impugned order has rejected the registration sought for by the appellant u/s 12AA…

Bar Council of Delhi, New Delhi vs. CIT(E), New Delhi

ITA 9333/DEL/2019[-]Status: DisposedITAT Delhi02 Jul 2020

Bench: Shri Kuldip Singh

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 10Section 12ASection 2(15)Section 3(1)(f)Section 80G

…as well as 5 ITA No.9333/Del./2019 various High Courts viz. CIT vs. Wilsonia College Society (2017- TIOL-1051-HC-ALL-IT), Jammu Development Authority vs. UOI (2014-TIOL-115-SC-IT), CIT vs. National Institute of Aeronautical Engineering Educational Society 315 ITR 428 (Uttaranchal), CIT vs. A.R. Trust 402 ITR 161 (Allahabad), Shri Nathji Education Foundation vs. CIT ITA No.809/LKW/2014, Self Employers Service Society vs. CIT 247 ITR 18 (Kerala) and Kirti Chand Tarawati Ch. Trust vs. DIT 232 ITR 11 (Delhi). 9. First of all, ld. AR for the appellant drew our attention towards Notification dated 09.08.1966 a…

M/S. Arvinth Charitable Trust, Namakkal vs. CIT, Salem

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

ITA 267/CHNY/2010[-]Status: DisposedITAT Chennai24 Feb 2020

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Respondent: Shri. Abani Kanta Nayak, CIT
Section 12ASection 2(15)

…ith charitable object but with profit motive, placing reliance on the decision of Hon’ble Uttaranchal High Court in the cases of CIT vs. Queens Educational Society, 319 ITR 160 and CIT vs. National Institute of Aeronautical Engineering Educational Society, 315 ITR 428, wherein it is held that activities of imparting education with primary object of earning profit cannot be said to be charitable activity. (ii) Building is being constructed in leasehold land which is owned by one of the Managing Trustee. Accordingly, the ld. CIT rejected the application for registration u/s.12AA of the Act. Being aggrieved b…

M/S Mandukuri Bangaramma Charitable Trust, Visakhapatnam vs. The CIT-2, Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 606/VIZ/2014[]Status: DisposedITAT Visakhapatnam27 Sept 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.606/Viz/2014 (ननधधारण वर्ा/Assessment Year : ) M/S Kandukuri Bangaramma Vs. Commissioner Of Income Tax-2 Charitable Trust Visakhapatnam 204, 1St Floor, Vyshnavi Legend Apartments Akkayyapalem Visakhapatnam [Pan :Aactk1821D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Kameswara Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit, Dr सुनवधई की तधरीख / Date Of Hearing : 28.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 27.09.2019 आदेश /O R D E R

For Appellant: Shri C.Kameswara Rao, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 12A

…decision of Hon’ble High Court of Bihar in the case of Institute of Mining & Mine Surveying Vs. CIT [208 ITR 608] and the decision of Hon’ble High Court of Uttarakhand in the case of CIT Vs. National Institute of Aeronautical Engineering Educational Society [315 ITR 428] and accordingly rejected the registration u/s 12AA of the 4 I.T.A. No.606/Viz/2014 M/s Kandukuri Bangaramma Charitable Trust, Visakhapatnam Act. The Ld.CIT further examined the income and expenditure account and found that the assessee trust has collected the fees for various courses for the period ended 31.03.2014 as under : DME Course Fee - Rs…

Investors Financial Education Academy, Chennai vs. ITO (Exemption), Chennai

In the result, the appeal of the assessee is dismissed

ITA 2565/CHNY/2017[-]Status: DisposedITAT Chennai11 Jun 2018

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No.2565/Chny/2017 "नधा"रण वष" /Assessment Year : ---

For Appellant: Shri. R. Vijayaraghavan, AdvFor Respondent: Shri. Vijay Kumar Punna, J
Section 12ASection 13(8)Section 2(15)

…tal Representative, assessee could not be granted registration sought by it u/s.12AA of the Act. Reliance was placed on the judgment of Hon’ble Uttarakhand High Court in the case of CIT vs. National Institute of Aeronautical Engineering Educational Society, 315 ITR 428 and that of Hon’ble Apex Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT, 101 ITR 234. We have considered the rival contentions and perused the 7. orders of the authorities below. Before adverting to the facts, it will be apposite to extract Section 2(15) of the Act which defined charitable purpose. ‘’charitable purpose” includ…

DCIT (Exemption), New Delhi vs. New Delhi Young Men'S Christian Association (Ymca), New Delhi

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 4983/DEL/2015[2012-13]Status: DisposedITAT Delhi20 Nov 2017AY 2012-13

Bench: Shri B.P. Jain & Shri Sudhanshu Srivastava[Assessment Year: 2012-13] The D.C.I.T[E] Vs. New Delhi Young Men’S Circle – 2(1) Christian Association Ltd New Delhi 1, Jai Singh Road, Connaught Place New Delhi Pan : Aaatn 1200 H Co No. 83/Del/2016 (A/O Ita No. 4983/Del/2015 [Assessment Year: 2012-13]) New Delhi Young Men’S Vs. The D.C.I.T[E] Christian Association Ltd Circle – 2(1) 1, Jai Singh Road, New Delhi Connaught Place New Delhi Pan : Aaatn 1200 H [Appellant] [Respondent] Date Of Hearing : 07.11.2017 Date Of Pronouncement : 20.11.2017 Assessee By : Shri K. Sampath, Adv Shri V. Rajakumar, Adv Revenue By : Shri S.K. Jain, Sr. Dr

For Appellant: Shri K. Sampath, AdvFor Respondent: Shri S.K. Jain, Sr. DR
Section 11Section 12ASection 13(1)(b)Section 2(15)

…the Assessing Officer observed that the word ‘education’ meant only formal education. In this context the Assessing Officer further relied upon the decision in CIT vs. National Institute of Aeronautical Engineering Educational Association (Uttrakhand) (2009) 315 ITR 428 and Rajah Sir Annamalai Chettiar Foundation vs. DIT(E) 10 ITR (Trib) 424 (Chennai.) 15. Thereafter, the Assessing Officer observed that the assessee had also shown income under the heads ‘Medical relief and education’ and ‘relief of rural & urban poor’ whereas according to him in the normal circumstances there should be no fees charged from the…

Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT v. National Institute (315 ITR 428) — Cited in 19 Judgments | BharatTax