CIT v. Academy of General Education

150 ITR 135High Court1984#19231 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2019 to 2020.

Judgments citing CIT v. Academy of General Education

Shri Lakshmi Narayan Educational Institute, Kolkata vs. DDIT (Exemption) - 1, Kolkata

In the result, this assessee's appeal is allowed in above terms

ITA 1068/KOL/2018[2011-12]Status: DisposedITAT Kolkata19 Jun 2020AY 2011-12
Section 10Section 10(23)Section 131Section 143(3)

…ssments. The same lead to an irresistible conclusion that the assessee has been performing educational activities at its own level as well as contributing to educational institutions. Various case law i.e. CIT vs. Academy of General Educational Manipal (1984) 150 ITR 135 (Karn.) , CIT vs. Doon Foundation 22 TAXMANN 91 & CIT vs. Matriseva Trust (2000) 242 ITR 20 (Mad.) hold that donation from one Trust to another Trust performing the very nature of activities also amounts to application of income for charitable purposes. Not only this, various other judicial precedents CIT vs. Madrasa E- Bakhiyath-Us- Salihath Ara…

Abhinayavani Nritya Niketan, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal filed by the assessee in ITA NO

ITA 995/HYD/2019[0]Status: DisposedITAT Hyderabad28 Nov 2019

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Respondent: Shri Y.V.S.T.Sai, CIT, D.R
Section 12ASection 80G

…and what is to be seen is that the object clause of the trust is for educational purposes and it has carried out a full-fledged teaching of the relevant course". 10. The Hon'ble Karnataka High Court in the case of CIT Vs. Academy of General Education [(1084) 150 ITR 135 (Kar.)] wherein it was held that "an assessee need not necessarily be a school or a college where education is imparted so as to claim exemption under section 10(22). The court held that it would be sufficient if the assessee is an educational institution primarily engaged in educational activities". 11. The Hon'ble Madras High Court in the case…

Abhinayavani Nritya Niketan, Hyderabad vs. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, appeal filed by the assessee in ITA NO

ITA 994/HYD/2019[0]Status: DisposedITAT Hyderabad28 Nov 2019

Bench: Shri A. Mohan Alankamony & Shri V. Durga Rao

For Respondent: Shri Y.V.S.T.Sai, CIT, D.R
Section 12ASection 80G

…and what is to be seen is that the object clause of the trust is for educational purposes and it has carried out a full-fledged teaching of the relevant course". 10. The Hon'ble Karnataka High Court in the case of CIT Vs. Academy of General Education [(1084) 150 ITR 135 (Kar.)] wherein it was held that "an assessee need not necessarily be a school or a college where education is imparted so as to claim exemption under section 10(22). The court held that it would be sufficient if the assessee is an educational institution primarily engaged in educational activities". 11. The Hon'ble Madras High Court in the case…

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)

…in all other States of India were held to be eligible for claim of exemption u/s 10(22). Thus, there was no justification on the part of lower authorities for decline of claim of exemption u/s 10(22)/10(23C). Even in the case of Academy of General Education, 150 ITR 135, it was observed that the assessee itself need not impart education to the students and it need not be necessarily school or college for the claim of benefit. It was found that in its account even though the assessee has not included income of Colleges, established under separate trust. However, it was found that the assessee has given grants to…

CIT v. Academy of General Education (150 ITR 135) — Cited in 4 Judgments | BharatTax