Bihar Institute of Mining & Mine Surveying v. CIT

208 ITR 608High Court1994#2016 most cited

What is Bihar Institute of Mining & Mine Surveying v. CIT authority for?

An entity qualifies as an 'educational institution' under Section 10(22) of the Income-tax Act only if it is primarily engaged in imparting education, rather than merely assisting educational bodies or providing scholarships and grants. The focus must be on active educational activities.

57

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2011 to 2026.

Also referred to as

Bihar Institute of Mining & Mine Surveying v. CIT · Section 10(22) · educational institution · tax exemption · primarily engaged in education · imparting education · Section 2(15) · general public utility · Section 10(23C) · charitable institution exemption

Also reported as

76 Taxmann 455

Sections most often in play

Section 2(15)Section 11Section 11(4)Section 234ASection 234BSection 32Section 10(23C)Section 12

Issues it is cited on

section 10(22)section 11(4)advancement of general public utilitysection 10(23c)(vi)proviso to section 2(15)section 11(6)section 12aa(3)section 2(15)section 13(8)credit for tdssection 10(23c)section 11(1)(a)

Judgments citing Bihar Institute of Mining & Mine Surveying v. CIT

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)

…onsidered view, running tuition centres does not come under the definition of education as defined u/s. 2(15) of the Act, and this view is affirmed by the decision of Hon’ble Patna High Court in the case of Bihar Institute of Mining and Mine Surveying vs CIT, 208 ITR 608 . 8. Having said so, let us come back to the arguments of the counsel for the assessee that the objects and activities of the trust is in the nature of relief of the poor as defined u/s. 2(15) of the Act. 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, the…

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)

…onsidered view, running tuition centres does not come under the definition of education as defined u/s. 2(15) of the Act, and this view is affirmed by the decision of Hon’ble Patna High Court in the case of Bihar Institute of Mining and Mine Surveying vs CIT, 208 ITR 608 . 8. Having said so, let us come back to the arguments of the counsel for the assessee that the objects and activities of the trust is in the nature of relief of the poor as defined u/s. 2(15) of the Act. 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, the…

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)

…onsidered view, running tuition centres does not come under the definition of education as defined u/s. 2(15) of the Act, and this view is affirmed by the decision of Hon’ble Patna High Court in the case of Bihar Institute of Mining and Mine Surveying vs CIT, 208 ITR 608 . 8. Having said so, let us come back to the arguments of the counsel for the assessee that the objects and activities of the trust is in the nature of relief of the poor as defined u/s. 2(15) of the Act. 'Relief of the poor' encompasses a wide range of objects for the welfare of the economically and socially disadvantaged or needy. It will, the…

Umak Education Trust, Delhi vs. JCIT (E), Range- 2, Delhi

ITA 690/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Nov 2022AY 2014-15

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

For Appellant: Ms. Kanika Jain, CAFor Respondent: Shri Abhishek Kumar, Sr. DR
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 194Section 194JSection 80G(5)(vi)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANIL CHATRURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER UMAK Education Trust, Vs. JCIT(E), S-135, Greater Kailash II, Range-2, New Delhi Delhi (Appellant) (Respondent) PAN: AAATU2598P Assessee by : Ms. Kanika Jain, CA Revenue by: Shri Abhishek Kumar, Sr. DR Date of Hearing 12/10/2022 Date of pronouncement 02/11/2022 O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee against the appellate order dated 05.11.2018 of Ld Commissioner of Income Tax (Appeals)-40, New Delhi (hereinafter…

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

…t, it is necessary that there must exist an educational institution. Secondly, such institution must exist solely for educational purposes and, thirdly, the institution should not exist for the purpose of profit. (CIT v. Sorabji Nusserwanji Parekh, [1993] 201 ITR 939 (Guj)). In deciding the character of the recipient of the income, it is necessary to consider the nature of the activities undertaken. If the activity has no co-relation to education, exemption has to be denied. The recipient of the income must have the character of an educational institution to be ascertained from its objects. (Aditanar Educ…

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)

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

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)

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

Income-Tax Officer (Exemptions), Pune vs. Chanakya Mandal Pariwar, Pune

ITA 835/PUN/2017[2012-13]Status: DisposedITAT Pune01 Jul 2022AY 2012-13

Bench: Shri S.S. Godara & Dr. Dipak P. Ripotethe Income Tax Officer M/S. Chanakya Mandal Pariwar (Exemptions) 1557, Sadashiv Peth Vs. Ward - 2, Pune Near Navi Peth Vitthalmandir Punne 411009 Pan – Aaatc6391G Appellant Respondent Co No. 06/Pun/2020 (Assessment Year: 2012-13) M/S. Chanakya Mandal Pariwar The Income Tax Officer 1557, Sadashiv Peth (Exemptions) Vs. Near Navi Peth Vitthalmandir Ward - 2, Pune Punne 411009 Pan – Aaatc6391G Cross Objector Appellant In Appeal Assessee By: Shri Hari Krishan Revenue By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 01.07.2022 O R D E R Per S.S. Godara, Jm This Revenue’S Appeal Ita No. 835/Pun/2017 With Assessee’S Cross Objection Co No. 06/Pun/2020 For Ay 2012-13 Arise From The Cit(A)-10, Pune’S Order Dated 30.01.2017 Passed In Case No. Pn/Cit(A)10/Ito Exmp Wd 1/44,45,46,47/15-16, Involving Proceedings Under Section 143(3) R.W.S 174 Of The Income Tax Act, 1961 (In Short The Act).

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER The Income Tax Officer M/s. Chanakya Mandal Pariwar (Exemptions) 1557, Sadashiv Peth Vs. Ward - 2, Pune Near Navi Peth VitthalMandir Punne 411009 PAN – AAATC6391G Appellant Respondent CO No. 06/PUN/2020 (Assessment Year: 2012-13) M/s. Chanakya Mandal Pariwar The Income Tax Officer 1557, Sadashiv Peth (Exemptions) Vs. Near Navi Peth VitthalMandir Ward - 2, Pune Punne 411009 PAN – AAATC6391G Cross Objector Appellant in Appeal Assessee by: Shri Hari Krishan Revenue by: Shri S.P. Wa…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR
Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16
Section 11Section 143(3)Section 2(15)Section 2(25)

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14
Section 11Section 143(3)Section 2(15)Section 2(25)

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13
Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

Niit Foundation, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 May 2020AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar , CAFor Respondent: Ms. Parmita M. Biswas, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…he meaning of section 2(15) of the Act, unless the training, instruction, etc. results in grant of a diploma of degree by a university or a governmental agency. 7.2.5 The Patna High Court in the case of Bihar Institute of Mining & Mine Surveying v. CIT [1994] 208 ITR 608/76 Taxman 455 held that mere conducting of classes for open university / distance education can not be construed as charitable activity within the meaning of section 2(15) of the Act. The Patna High Court, after considering the judgment of the Apex Court in CIT v. Andhra Chamber of Commerce [1965] 55 ITR 722 and in the case of CIT v. Sole Trustee…

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

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री िी. दुगाा राि,न्याधयक सदस्य एिं श्री धड.एस. सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर 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…

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

In the result, assessee’s appeal stands allowed

ITA 5577/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Aug 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 12Section 12ASection 13(8)Section 2Section 2(15)

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

National Institute of Bank Management, Mumbai vs. DCIT (Exemption) - 2(1), Mumbai

In the result assessee's appeals are allowed for statistical purposes

ITA 3871/MUM/2018[2008-09]Status: DisposedITAT Mumbai02 Aug 2019AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

Section 11Section 2(15)

…mphasised by the Assessing Officer is that the assessee is conducting coaching classes in the field of banking and finance and, therefore, following the decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining & Mine Surveying vs CIT, 208 ITR 608 (Pat), it could not be said that the assessee was carrying out any 'education' activity. In this context, we may refer to the judgment of the Hon'ble Gujarat High Court in the case of DIT(E) vs Ahmedabad Management Association, [2014] 47 taxmann.com 162 (Gujarat), wherein the association undertook multifaceted activity, viz. conducting continuing…

Rajasthan State Text Book Board, Jaipur vs. Assistant Commissioner of Income Tax (Exemption)-Circle, Jaipur

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

ITA 252/JPR/2019[2013-14]Status: DisposedITAT Jaipur10 Apr 2019AY 2013-14

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Vinod Gupta (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 10Section 10(22)Section 143(3)

…recognized the right of exemption u/s 10(22), to such institution engaged in printing and publishing of books for students. Rajasthan State text Book Board vs. ACIT(E) 35. Now coming to the decision relied on by the Assessing Officer in the case of Sorabji, 201 ITR 939, wherein observation of the Hon'ble Supreme Court in the case of Loka Shikshana Trust, 101 ITR 234, was referred. The same is restricted to Section 2(15) of the Act, which is applicable for charitable purposes. However, the expression in Section 10(22) with regard to educational institution is wider and includes activities of educational purposes…

Calicut Educationtrust, Calicut vs. The ITO, WD-1, Calicut

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

ITA 266/COCH/2018[2003-04]Status: DisposedITAT Cochin30 Oct 2018AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R

Section 10Section 11Section 12A

…not fall within the term “education” as provided in section 2(15) of the Act. There should be a normal schooling by way of regular and systematic instruction. 7. The Patna High Court in the case of Bihar Institute of Mining And Mine Surveying vs C.I.T. (1994) 208 ITR 608 (Pat) held that mere conducting of I.T.A. No.266 /Coch/2018 classes for open university / distance education cannot be construed as charitable activity within the meaning of section 2(15) of the Act. The Patna High Court, after considering the judgment of the Apex Court in Commissioner of Income-tax vs Andhra Chamber of Commerce (1965) 55 ITR 72…

DCIT (Exemptions), Bhubaneswar vs. M/S. S.M.Charitable Educational Trust, Bhubaneswar

In the result, appeals of the revenue are dismissed

ITA 432/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Aug 2018AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…education as mentioned in section 2(15) and cannot be classified as charitable activities. In this regard, the AO referred to decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining and Mine Surveying Vrs. Commissioner of Income Tax 208 ITR 608 where it has been categorically stated that coaching is not a charitable activity as mentioned below. Keeping in view the facts and circumstances of the case, therefore, in our considered opinion, the running of private coaching institute for the purpose of training the students to appear at some specified examinations upon taking specified sum…

DCIT (Exemptions), Bhubaneswar vs. M/S. S.M.Charitable Educational Trust, Bhubaneswar

In the result, appeals of the revenue are dismissed

ITA 431/CTK/2017[2009-10]Status: DisposedITAT Cuttack28 Aug 2018AY 2009-10

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Sri Bibekananda Mohanty, ARFor Respondent: Shri A.K.Mohapatra, CIT DR
Section 11Section 11(3)Section 12ASection 13Section 13(1)Section 13(1)(c)Section 143(2)Section 143(3)

…education as mentioned in section 2(15) and cannot be classified as charitable activities. In this regard, the AO referred to decision of the Hon'ble Patna High Court in the case of Bihar Institute of Mining and Mine Surveying Vrs. Commissioner of Income Tax 208 ITR 608 where it has been categorically stated that coaching is not a charitable activity as mentioned below. Keeping in view the facts and circumstances of the case, therefore, in our considered opinion, the running of private coaching institute for the purpose of training the students to appear at some specified examinations upon taking specified sum…