CIT v. Lok Shikshana Trust

77 ITR 61Reported decision1970#8728 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT v. Lok Shikshana Trust

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 61/CHNY/2023[2019-20]Status: DisposedITAT Chennai18 Oct 2023AY 2019-20

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 60/CHNY/2023[2018-19]Status: DisposedITAT Chennai18 Oct 2023AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 59/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 58/CHNY/2023[2017-18]Status: DisposedITAT Chennai18 Oct 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 57/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 56/CHNY/2023[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 55/CHNY/2023[2015-16]Status: DisposedITAT Chennai18 Oct 2023AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 54/CHNY/2023[2014-15]Status: DisposedITAT Chennai18 Oct 2023AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

RAMSAHAIMALSAHUWALA AND SONS CHARITABLE TRUST,CHENNAI vs. ACIT CENTRAL CIRCLE 2(3), CHENNAI

In the result, appeals filed by the assessee for all assessment years are partly allowed for statistical purposes

ITA 53/CHNY/2023[2013-14]Status: DisposedITAT Chennai18 Oct 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकर अपील सं./Ita Nos.53 To 61/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 To 2019-20 V. M/S.Ramsahaimal Sahuwala & The Acit, Sons Charitable Trust, Central Circle-2(3), No.24, Cathedral Garden Road, Chennai. Nungambakkam, Chennai-600 034. The Ito, Exemptions Ward-4, Chennai. [Pan:Aaatr 0709 B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"की ओर से/ Appellant By : Shri T. Banusekar, Adv. Shri H. Yeshwanth Kumar, Ca ""थ"की ओरसे /Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 06.10.2023 घोषणा की तारीख /Date Of Pronouncement : 18.10.2023

For Appellant: Shri T. Banusekar, AdvFor Respondent: Shri P. Sajit Kumar, JCIT
Section 11Section 12ASection 13(1)(c)Section 133ASection 139Section 2(15)

…(15) of the Act, and further, the activities of the assessee’s Trust comes under the definition of ‘education’. Further, the definition of “education” has been defined by the Hon’ble Supreme Court in the case of CIT v. Lok Shikshana Trust reported in [1970] 77 ITR 61 (Mys.) and as per the judgment of the Hon’ble Supreme ITA Nos.53 to 61/Chny/2023 Ramshaimal Sahuwala & Sons Charitable Trust :: 15 :: Court, a systematic instruction, schooling or training given to the young in preparation for the work of life and the process of training and developing the knowledge, skill mind, and character of students by norm…

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

…haritable 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, LokaShikshana Trust [1970] 77 ITR 61 (Mys.) has observed as follows at page 615 of the ITR; " It is true that by reason of the Finance Act, 1983, the question as to whether any charitable institution is being run with a profit motive or not has lost its relevant. However, the word "charitable" prefixing the word "institution" has to be given its full effect. It appears that one of the…

SRI. SADGURU EDUCATION TRUST,MADIKERI vs. ITO,

In the result, all the grounds relating to both the appeals are dismissed

ITA 715/BANG/2013[2005-06]Status: DisposedITAT Bangalore03 Jul 2019AY 2005-06

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT
Section 10Section 194CSection 2(15)Section 40

…ble 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 (SC) and in the case of CIT v. Sole Trustee, Loka Shikshana Trust [1970] 77 ITR 61 (Mys) has observed as follows at page 615 of the ITR: “It is true that by reason of the Finance Act, 1983, the question as to whether any charitable institution is being run with a profit motive or not has lost its relevant. However, the word “charitable” prefixing the word “institution” has to be given its full effect. It appears that one of the p…

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

…) 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 722 (SC) and in the case of Commissioner of Income-tax vs Sole Trustee, Loka Shikshana Trust (1970) (77 ITR 61) (Mys) has observed as follows at page 615 of the ITR: " It is true that by reason of the Finance Act, 1983, the question as to whether any charitable institution is being run with a profit motive or not has lost its relevant. However, the word "charitable" prefixing the word "institution" has to be given its full effect. It appears that one of the…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

…the conditions as required under Section 11(1)(a) of the Act. The department went up in appeal to the Income Tax Appellate Tribunal. It contended, on the basis of the decision of the Mysore High Court in CIT vs. Sole Trustee Loka Shikshana Trust, 1970 77 ITR 61 and the decision of the Calcutta High Court in CIT vs. Indian Chamber of Commerce, 1971 81 ITR 147 that the conclusions of the AAC were erroneous. On the other hand, the respondent association relied on the decision of the Keral High Court in CIT vs. Cochin Chamber of Commerce & Industry, 1973 87 ITR 83. It also contended…