CCIT v. St. Peter’s Educational Society

139 ITR 226High Court1983#14884 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Judgments citing CCIT v. St. Peter’s Educational Society

Aarambh Foundation, Indore vs. The CIT Exemption, Byhopal

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

…704, v. CIT vs. Ahmedabad Rana Caste Assn. (1982) 2 SCC 542, vi. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), vii. Radhasoami Satsang vs. CIT 193 ITR 321, viii. Gujarat State Co-operative Union 195 ITR 279 (1992) ix. Ecumenical Christian Centre 139 ITR 226 (1983). 5.1 In these matters, lower authorities held that assessee’s activities are commercial in nature. The trust or education institute is running with a nominal fee to cover cost on account of its activities that cannot be held to be a commercial activity. Sometime trust or the other institution does not get complete donations either from pub…

M/S Southern India Banks vs. The Income-Tax Officer

Appeal is allowed;

ITA/41/2017HC Karnataka08 Jul 2022

Bench: P.S.DINESH KUMAR,C.M. POONACHA

Section 10Section 260

…jects No. 4 and 7 were deleted, they should not 3 The Deputy Director of Income-tax (Exemptions) Circle 17(2), Bangalore 4 (2004)265 ITR 489 (para 9) 5 (1997)224 ITR 310(paras 6 and 7) 6 (1983)139 ITR 226 (para 10) I.T.A No.41/2017 5 have found place in the copy of the Memorandum submitted along with the application. Objects No.4 and 7 clearly show that assessee is not an Educational Institu…

Crisp Society, Bhopal vs. DCIT Exemption, Bhopal

In the result, both appeals filed by the assessee are allowed

ITA 298/IND/2020[2012-13]Status: DisposedITAT Indore20 Dec 2021AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri

Section 11Section 2(15)

…704, v. CIT vs. Ahmedabad Rana Caste Assn. (1982) 2 SCC 542, vi. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), vii. Radhasoami Satsang vs. CIT 193 ITR 321, viii. Gujarat State Co-operative Union 195 ITR 279 (1992) ix. Ecumenical Christian Centre 139 ITR 226 (1983). ITA Nos. 297-298/Ind/2020 [CRISP Society vs. DCIT(E)] AYs. 2014-15 & 2017-18 - 5 - 5.1 In these matters, lower authorities held that assessee’s activities are commercial in nature. The trust or education institute is running with a nominal fee to cover cost on account of its activities that cannot be held to be a commercial activity. Som…

Crisp Society, Bhopal vs. DCIT -Exemption, Bhopal

In the result, both appeals filed by the assessee are allowed

ITA 297/IND/2020[2014-15]Status: DisposedITAT Indore20 Dec 2021AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri

Section 11Section 2(15)

…704, v. CIT vs. Ahmedabad Rana Caste Assn. (1982) 2 SCC 542, vi. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), vii. Radhasoami Satsang vs. CIT 193 ITR 321, viii. Gujarat State Co-operative Union 195 ITR 279 (1992) ix. Ecumenical Christian Centre 139 ITR 226 (1983). ITA Nos. 297-298/Ind/2020 [CRISP Society vs. DCIT(E)] AYs. 2014-15 & 2017-18 - 5 - 5.1 In these matters, lower authorities held that assessee’s activities are commercial in nature. The trust or education institute is running with a nominal fee to cover cost on account of its activities that cannot be held to be a commercial activity. Som…

The Commissioner of Income Tax vs. M/S. Shriram Chits (Karnataka) Pvt. Ltd

Appeal is allowed;

RP/41/2017HC Karnataka16 Jun 2017

Bench: ARAVIND KUMAR,JAYANT PATEL

Section 10Section 260

M/S Southern India Banks Staff Training College, Bangalore vs. Chief Commissioner of Income Tax, Bangalore

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

ITA 1408/BANG/2015[2014-15]Status: DisposedITAT Bangalore26 Aug 2016AY 2014-15

Bench: Shri A. K. Garodia & Smt Asha Vijayaraghavan

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 10Section 12A

…)/15 the Act was also granted to the assessee. Reliance has been placed on the following judicial pronouncements. a) CIT Vs Vidya Vikas Vihar, 265 ITR 489(Bom) b) CCIT Vs St. Peter’s Educational Society, 385 ITR 66(SC) c) Ecumenical Christian Centre Vs CIT, 139 ITR 226(Kar.) 4. As against this, ld DR of the revenue supported the order of the ld. CCIT. He also submitted that the registration u/s 12A of the IT Act is different then granting exemption u/s 10(23C)(vi) of the Act. Regarding various judgments cited by the ld. AR of the assessee, he submitted that these judgments are not applicable in the present c…