(CIT v. Gurukul Ghatkeswar Trust

332 ITR 611High Court2011#24544 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2015 to 2022.

Judgments citing (CIT v. Gurukul Ghatkeswar Trust

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

…nstitution to be ascertained from its objects. (Aditanar Educational Institution, [1997] 224 ITR 310 (SC)). The emphasis in section 10(23C)(vi) is on the word “solely”. “Solely” means exclusively and not primarily. (CIT v. Gurukul Ghatkeswar Trust, (2011) 332 ITR 611 (AP); CIT v. Maharaja Sawai Mansinghji Museum Trust, [1988] 169 ITR 379 (Raj)). In using the said expression, the Legislature has made it clear that it intends to exempt the income of the institutions established solely for educational purposes and not for commercial activities. (Oxford University Press v. CIT, [2001] 247 ITR 658 (SC)). This…

De - Sales Educational Society, Visakhapatnam vs. The Pr. CIT(Exemptions), Visakhapatnam

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

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal

Section 10

…an educational institution to be ascertained from its objects. —Aditanar Educational Institution's case (supra). The emphasis in section 10(23C)(vi) is on the word "solely". "Solely" means exclusively and not primarily.—CIT v. Gurukul Ghatkeswar Trust [2011] 332 ITR 611 (AP); CIT v. Maharaja Sawai Mansinghji Museum Trust [1987] 33 Taxman 279 /[1988] 169 ITR 379 (Raj.). In using the said expression, the Legislature has made it clear that it intends to exempt the income of the institutions established solely for educational purposes and not for commercial activities.—Oxford University Press v. CIT [2001] 247 ITR 6…

M/S the Augustinian Society, Bangalore vs. Asst.DIT, Bangalore

In the result, the appeal by the assessee is allowed

ITA 973/BANG/2015[2007-08]Status: DisposedITAT Bangalore30 Nov 2015AY 2007-08

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2007-08

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)

Section 10Section 10(22)Section 11(2)Section 143(2)

…ven in the context of section 10(22) regarding exclusive existence for educational purposes, therefore, can be relied upon even in the context of section 10(23C)(iiiad)/(vi). The Hon’ble Andhra Pradesh High Court in the case of CIT vs Gurukul Ghatkeswar Trust 332 ITR 611 and the Hon’ble Orissa High Court in the case of Xavier Institute of Management vs State of Orissa and Ors.66 DTR 169 held that for claiming exemption u/s 10(22) the institution Page 4 of 11 must exist solely for purposes of education. It was held that if the trust had other objects apart from the object of running educational institutions, it…