Brahmin Educational Society v. Asstt. CIT

227 ITR 317High Court1997#8316 most cited

What is Brahmin Educational Society v. Asstt. CIT authority for?

Income from a business activity undertaken to augment the income of an educational institution can be exempt under Section 10(22) of the Income Tax Act, 1961, if the primary purpose of the institution is educational.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2022.

Also referred to as

Brahmin Educational Society v. Asstt. CIT · 227 ITR 317 · Section 10(22) · exemption for educational institutions · income from business for augmentation · Kerala High Court

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing Brahmin Educational Society v. Asstt. CIT

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

In the result, the assessee’s appeals in ITA Nos

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

In the result, the assessee’s appeals in ITA Nos

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, the assessee’s appeals in ITA Nos

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ust. Moreover, it is not the claim of the assessee that any income was derived from the property or business held under trust. 6.14 We find that the Kerala High Court in the case of Brahmin Educational Society vs. Asstt. CIT (1997) 140 CTR (Ker) 262 : (1997) 227 ITR 317 (Ker) considered a similar question. In the case before the Kerala High Court, the assessee society was running educational institution. The assessee society received income from ITA Nos.2775, 2776 & 2777/Bang/2017 ITA Nos.64, 65 & 66/Bang/2018 & ITA Nos.235 & 236/Bang/2018 Page 24 of 68 Kuri Business. Kuri Business was being done to augment the…

Dharmaprakasha Rajanahalli Ramasetty Educational Trust, Davanagere vs. The Income Tax Officer, Ward -2, Davanagere

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

ITA 898/BANG/2019[2010-11]Status: DisposedITAT Bangalore25 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: --- None ---For Respondent: Dr.Ganesh R.Ghale, Standing Council for DR
Section 10

…ion 244 ITR 310 SC (ii) Vanita Vishram Trust v. CCIT 327 ITR 121 Bom (iii) DDIT v. Shanti Devi Progressive Education Society 340 ITR 320 Del. (iv) CIT v. Sree Narayana Chandrika Trust [(1995) 212 ITR 456 (Ker.)] (v) Brahmin Educational Society v. ACIT [(1997) 227 ITR 317 (Ker.)] 6. The Assessing Officer did not accept the contention of the assessee and has not granted exemption u/s 10(23C)(iiiad) by stating that the trust is not existing solely for education purposes as the trust is running Geethangali Theatre deriving income from business. Further, the A.O. noted that the income derived from Geethanjali Theatr…

Sharma Modern Public School Shiksha Samiti, Jaipur vs. ITO (Exemption), Alwar

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 462/JPR/2017[2014-15]Status: DisposedITAT Jaipur20 Jun 2019AY 2014-15

Bench: The Ld. Cit (A)

For Appellant: Shri Manish Agarwal &For Respondent: Shri Rajendra Jha (Addl. CIT)
Section 10

…r objects were mentioned in the Trust Deed would not entitle the assessee for claiming exemption under section 10(23C)(iiiad) of the Act. The ld. A/R has also relied upon the decision of Hon’ble Kerala High Court in case of Brahmin Education Society vs. ACIT, 227 ITR 317 (Kerala). 4. On the other hand, the ld. D/R has submitted that it is a pre-condition for claiming the exemption under section 10(23C)(iiiad) that the institution exists solely for education purposes and not for the purpose of profit. In the object clauses of the assessee’s trust deed, there are number of other objects other than education and, th…

Seth Walchand Hirachand Memorial Trust, Mumbai vs. ITO (E) II(1), Mumbai

In the result, the appeal filed by the assessee is hereby ordered to be Allowed

ITA 4852/MUM/2016[2010-11]Status: DisposedITAT Mumbai29 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm

For Appellant: Ms. Vaibhavi PatelFor Respondent: Shri M. C. Omi Ningshan
Section 10(33)Section 11Section 11(1)(a)Section 12ASection 142(1)Section 143(2)

…ed that if exemption is available u/s 10 then section 11 is irrelevant. He has relied upon the following decisions:- (i) Commissioner Of Income-Tax. Vs. Seethakathi Trust (295 ITR 520.) (ii) Brahmin Educational Society vs Assistant Commissioner Of Income tax (227 ITR 317) (iii) Commissioner of Income Tax vs. Rao Bahadur Calavala Cunnan Chetty Charities [1982] (135 ITR 485 ) (iv) Bar Council Of Uttar Pradesh vs Commissioner Of Income- Tax (143 ITR 584) (v) Commissioner of Income-tax. v. Bar Council of Maharashtra. (130 ITR 28) 9.4 The Ld. Senior Counsel referred the observations of these decisions and submitted th…

Asst CIT (E) I(1), Mumbai vs. Jamshetjee Tata Trust, Mumbai

ITA 3807/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Feb 2016AY 2011-12
For Appellant: Shri Dilip J. ThakkarFor Respondent: Shri Alok Johri-DR
Section 10(34)Section 11Section 11aSection 13(1)(d)Section 143(3)Section 164(2)Section 254(1)

…ed that if exemption is available u/s 10 then section 11 is irrelevant. He has relied upon the following decisions:- (i) Commissioner Of Income-Tax. Vs. Seethakathi Trust (295 ITR 520.) (ii) Brahmin Educational Society vs Assistant Commissioner Of Income tax (227 ITR 317) (iii) Commissiner of Income Tax vs. Rao Bahadur Calavala Cunnan Chetty Charities [1982] (135 ITR 485 ) (iv) Bar Council Of Uttar Pradesh vs Commissioner Of Income-Tax (143 ITR 584) (v) Commissioner of Income-tax. v. Bar Council of Maharashtra. (130 ITR 28) 9.4 The Ld. Senior Counsel referred the observations of these decisions and submitted th…