CIT v. Queen Educational Society

177 Taxmann 326High Court2009#4744 most cited

What is CIT v. Queen Educational Society authority for?

Activities of imparting education with a primary object of earning profit are not considered charitable activities. Therefore, such entities may not be eligible for registration under section 12AA or exemptions under section 10(23C).

25

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

Also referred to as

CIT v. Queen Educational Society · section 10(23C) · section 12AA · charitable object · profit motive · educational society · exemption · registration · Uttaranchal High Court · 319 ITR 160

Issues it is cited on

section 10(23c)(iiiad)corpus fundsection 13(1)(c)cancellation of registrationsection 13(1)section 2(15)childregistration under section 12asection 12asection 12section 11section 13

Judgments citing CIT v. Queen Educational Society

Dy. Commissioner of Income Tax (E)-2(1), Mumbai vs. The Cathedral Vidya Trust, Mumbai

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

ITA 3292/MUM/2023[2014-15]Status: DisposedITAT Mumbai27 Jun 2024AY 2014-15

Bench: Shri Amit Shukla & Smt. Renu Jauhri

For Appellant: Shri. Ronak Doshi & Ms. Mahek SavlaFor Respondent: Shri. H. M. Bhatt
Section 11Section 12ASection 13(3)Section 143(3)

…of the high amount of fee the. Id Commissioner (Appeals) concluded that no authentic data is provided. For payment of lease rent to the excluded person the Id. CIT(A) concluded that neither the decision of Supreme Court in case of Queen's Educational Society (319 ITR 160) relied on behalf of assessee nor the order of CIT(A) for AY 2010-11 is helpful to the assessee. The decision in Queen's Educational Society relates to section 10(23C), however the case of the assessee is hit by section 13 of the Act. Further, the issue in AY 2010-11 may be relevant for the conditions of section 13(2) (c), however the provision o…

Income Tax Officer, (Exemption), Ward-1, Jaipur vs. M/S Alpha Beta Shiksha Samiti, Jaipur

In the result, appeal of the revenue is dismissed

ITA 797/JPR/2019[2015-16]Status: DisposedITAT Jaipur12 May 2022AY 2015-16

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Manish Agarwal (CA)For Respondent: Smt. Runi Pal (Addl. CIT)
Section 10Section 11Section 12A(1)(b)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ VC, JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 797/JP/2019 cuke Income Tax Officer, M/s. Alpha Beta Shiksha Samiti, Vs. (Exemptions), Sector-6, Pratap Nagar, Ward-1, Sanganer, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAATA 6177 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Manish Agarwal (CA) jktLo dh vksj ls@ Revenue by : Smt. R…

Assistant Commissioner of Income Tax (Exemptions), Circle - 1, Bangalore vs. M/S. Kammavari Sangham, Bangalore

In the result, the appeals are dismissed

ITA 1429/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Mar 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru
Section 10Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1427 to 1429/Bang/2019 Assessment Years : 2012-13 to 2014-15 DCIT (Exemptions), M/s. Kammavari Sangham, Vs. No.215/9, Mount Extension Circle – 1, Hanumantha Nagar, Bengaluru. Bengaluru-560 019. PAN : AAATK 2287 R APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.03.2022 Date of Pronouncement : 29.03.2022 O R D E R Per N V Vasudevan, Vice President Th…

Deputy Commissioner of Income Tax(Exemptions), Circle- 1, Bangalore vs. M/S. Kammavari Sangham, Bangalore

In the result, the appeals are dismissed

ITA 1428/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Mar 2022AY 2013-14

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru
Section 10Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1427 to 1429/Bang/2019 Assessment Years : 2012-13 to 2014-15 DCIT (Exemptions), M/s. Kammavari Sangham, Vs. No.215/9, Mount Extension Circle – 1, Hanumantha Nagar, Bengaluru. Bengaluru-560 019. PAN : AAATK 2287 R APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.03.2022 Date of Pronouncement : 29.03.2022 O R D E R Per N V Vasudevan, Vice President Th…

Assistant Commissioner of Income Tax (Exemptions), Bangalore vs. M/S. Kammavari Sangham, Bangalore

In the result, the appeals are dismissed

ITA 1427/BANG/2019[2012-13]Status: DisposedITAT Bangalore29 Mar 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru
Section 10Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1427 to 1429/Bang/2019 Assessment Years : 2012-13 to 2014-15 DCIT (Exemptions), M/s. Kammavari Sangham, Vs. No.215/9, Mount Extension Circle – 1, Hanumantha Nagar, Bengaluru. Bengaluru-560 019. PAN : AAATK 2287 R APPELLANT RESPONDENT Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Mudavathu Harish Chandra Naik, CIT(DR)(ITAT), Bengaluru. Date of hearing : 23.03.2022 Date of Pronouncement : 29.03.2022 O R D E R Per N V Vasudevan, Vice President Th…

Karnataka Housing Board, Bangalore vs. DDIT, Bangalore

ITA 806/BANG/2014[2010-11]Status: DisposedITAT Bangalore11 Oct 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 10Section 11Section 12ASection 2(15)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Karnataka Housing The Additional Board, Director of Income III Floor, Cauvery Bhavan, tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. PAN: AAAJK0398K APPELLANT RESPONDENT & Assessment Year : 2010-11 M/s. Karnataka Housing The Additional Board, Director of Income III Floor, Cauvery Bhavan, tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. PAN: AAAJK0398K APPELLANT RESPONDENT…

Karnataka Housing Board vs. Addl.DIT

ITA 394/BANG/2013[2009-10]Status: DisposedITAT Bangalore11 Oct 2021AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2009-10 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent & Assessment Year : 2010-11 M/S. Karnataka Housing The Additional Board, Director Of Income Iii Floor, Cauvery Bhavan, Tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. Pan: Aaajk0398K Appellant Respondent

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 10Section 11Section 12ASection 2(15)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2009-10 M/s. Karnataka Housing The Additional Board, Director of Income III Floor, Cauvery Bhavan, tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. PAN: AAAJK0398K APPELLANT RESPONDENT & Assessment Year : 2010-11 M/s. Karnataka Housing The Additional Board, Director of Income III Floor, Cauvery Bhavan, tax (Exemptions), Kempegowda Road, Range – 17, Bangalore – 560009. Vs. Bangalore. PAN: AAAJK0398K APPELLANT RESPONDENT…

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE: SHRI LALIET KUMAR, JUDICIAL MEMBER, AND DR. M. L. MEENA, ACCOUNTANT MEMBER ITANo.216/Agr/2016, A.Y.2011-12 ITA No. 177/Agr/2014, A.Y.2009-10 ITA No.439/Agr/2015, A.Y. 2010-11 V.S. D.C.I.T. Circle – 1 Agra Development Authority, Jaipur House, Agra Agra PAN No. – AAALA0081F (Appellant) (Respondent) Assessment Year: 2009-10 D.C.I.T. Circle – 1 V.S. Agra Development Authority, Agra Jaipur House, Agra PAN No. – AAALA0081F (Appellant) (Respondent) Appellant by Sh. Deepak Singh, Adv. Respondent by Sh. Sunil Bajpai, CIT DR & Sh. Mazhar Akram, Sr.DR Date of…

ITO (E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1131/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Dec 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 IILM Foundation, v. Asst. Director of Income Tax Rai School Complex, (Exemption), 3, Lodhi Institutional Area, Trust Circle-II, Laxmi Nagar, Lodhi Road, New Delhi. New Delhi. TAN/PAN: AAATR8309M (Appellant) (Respondent) ITAs No. 2675/DEL/2013, 2871/DEL/2014, 2872/DEL/2014 & 1131/DEL/2016 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Asst. Director of Income Tax v. IILM Foundation, (Exemption), Rai School Complex…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2872/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Dec 2020AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 IILM Foundation, v. Asst. Director of Income Tax Rai School Complex, (Exemption), 3, Lodhi Institutional Area, Trust Circle-II, Laxmi Nagar, Lodhi Road, New Delhi. New Delhi. TAN/PAN: AAATR8309M (Appellant) (Respondent) ITAs No. 2675/DEL/2013, 2871/DEL/2014, 2872/DEL/2014 & 1131/DEL/2016 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Asst. Director of Income Tax v. IILM Foundation, (Exemption), Rai School Complex…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2871/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Dec 2020AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 IILM Foundation, v. Asst. Director of Income Tax Rai School Complex, (Exemption), 3, Lodhi Institutional Area, Trust Circle-II, Laxmi Nagar, Lodhi Road, New Delhi. New Delhi. TAN/PAN: AAATR8309M (Appellant) (Respondent) ITAs No. 2675/DEL/2013, 2871/DEL/2014, 2872/DEL/2014 & 1131/DEL/2016 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Asst. Director of Income Tax v. IILM Foundation, (Exemption), Rai School Complex…

ADIT (E), New Delhi vs. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2675/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Dec 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 IILM Foundation, v. Asst. Director of Income Tax Rai School Complex, (Exemption), 3, Lodhi Institutional Area, Trust Circle-II, Laxmi Nagar, Lodhi Road, New Delhi. New Delhi. TAN/PAN: AAATR8309M (Appellant) (Respondent) ITAs No. 2675/DEL/2013, 2871/DEL/2014, 2872/DEL/2014 & 1131/DEL/2016 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Asst. Director of Income Tax v. IILM Foundation, (Exemption), Rai School Complex…

Iilm Foundaion, New Delhi vs. ADIT (Exemption), New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1142/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Dec 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI AMIT SHUKLA, JUDICIAL MEMBER (Through Video Conferencing) Assessment Year: 2007-08 IILM Foundation, v. Asst. Director of Income Tax Rai School Complex, (Exemption), 3, Lodhi Institutional Area, Trust Circle-II, Laxmi Nagar, Lodhi Road, New Delhi. New Delhi. TAN/PAN: AAATR8309M (Appellant) (Respondent) ITAs No. 2675/DEL/2013, 2871/DEL/2014, 2872/DEL/2014 & 1131/DEL/2016 Assessment Years: 2008-09, 2009-10, 2010-11 & 2011-12 Asst. Director of Income Tax v. IILM Foundation, (Exemption), Rai School Complex…

M/S. Arvinth Charitable Trust, Namakkal vs. CIT, Salem

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

ITA 267/CHNY/2010[-]Status: DisposedITAT Chennai24 Feb 2020

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Respondent: Shri. Abani Kanta Nayak, CIT
Section 12ASection 2(15)

…istration assigning the following reasons. (i) Activities of the trust was not carried out with charitable object but with profit motive, placing reliance on the decision of Hon’ble Uttaranchal High Court in the cases of CIT vs. Queens Educational Society, 319 ITR 160 and CIT vs. National Institute of Aeronautical Engineering Educational Society, 315 ITR 428, wherein it is held that activities of imparting education with primary object of earning profit cannot be said to be charitable activity. (ii) Building is being constructed in leasehold land which is owned by one of the Managing Trustee. Accordingly,…

DDIT, Bangalore vs. Bangalore Development Authority, Bangalore

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

ITA 600/BANG/2014[2009-10]Status: DisposedITAT Bangalore17 Jan 2020AY 2009-10

Bench: Shri A.K. Garodia & Shri Pavan Kumar Gadalesl.No.

For Appellant: Shri S. Annamalai, AdvocateFor Respondent: Shri Anurag Srivastava, CIT (D.R)
Section 11Section 12ASection 139(1)Section 143(1)Section 143(2)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ A ” BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Sl.No. ITA No. & Asst. Appellant Respondent Year 1. 600/Bang/2014 Dy. Commissioner of Income Bangalore 2009-10 Tax, Development Circle 17(1), Bangalore. Authority, T.Chowdaiah Road, Kumara Park West, Bangalore-560020 2. 606/Bang/2014 Bangalore Development Addl. Director of 2009-10 Authority, Kumara Park West, Income Tax Bangalore-560020 (Exemptions), Range- 17, Bangalore. 3. 742/Bang/2014 Bangalore Development Addl. Director of 2009-10 Authority, Ku…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Children'S Education Society, Bangalore

In the result, the appeal of the assessee is allowed in the terms indicated above and the appeal of the revenue for A

ITA 2165/BANG/2016[2011-12]Status: DisposedITAT Bangalore28 Aug 2019AY 2011-12

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT DR
Section 10Section 11Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1914 (Bang) 2016 (Assessment year : 2011 – 12) M/s. Children’s Education Society, Appellant 40, 1st Phase, JP Nagar, Bangalore PAN. AAATC1553A Vs The ACIT (E), Circle – 1, Respondent Bangalore & ITA No.2164 & 2165 (Bang) 2016 (Assessment years : 2007 – 08 & 2011 – 12) The ACIT (E), Circle – 1, Appellant Bangalore Vs M/s. Children’s Education Society, Respondent 40, 1st Phase, JP Nagar, Bangalore PAN. AAATC1553A Assessee by : Shri V. Srinivasan, Ad…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S.Children'S Education Society, Bangalore

In the result, the appeal of the assessee is allowed in the terms indicated above and the appeal of the revenue for A

ITA 2164/BANG/2016[2007-2008]Status: DisposedITAT Bangalore28 Aug 2019AY 2007-2008

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT DR
Section 10Section 11Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1914 (Bang) 2016 (Assessment year : 2011 – 12) M/s. Children’s Education Society, Appellant 40, 1st Phase, JP Nagar, Bangalore PAN. AAATC1553A Vs The ACIT (E), Circle – 1, Respondent Bangalore & ITA No.2164 & 2165 (Bang) 2016 (Assessment years : 2007 – 08 & 2011 – 12) The ACIT (E), Circle – 1, Appellant Bangalore Vs M/s. Children’s Education Society, Respondent 40, 1st Phase, JP Nagar, Bangalore PAN. AAATC1553A Assessee by : Shri V. Srinivasan, Ad…

M/S.Children'S Education Society, Bangalore vs. Deputy Director of Income-Tax, Bangalore

In the result, the appeal of the assessee is allowed in the terms indicated above and the appeal of the revenue for A

ITA 1914/BANG/2016[2011-12]Status: DisposedITAT Bangalore28 Aug 2019AY 2011-12

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT DR
Section 10Section 11Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘C’, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1914 (Bang) 2016 (Assessment year : 2011 – 12) M/s. Children’s Education Society, Appellant 40, 1st Phase, JP Nagar, Bangalore PAN. AAATC1553A Vs The ACIT (E), Circle – 1, Respondent Bangalore & ITA No.2164 & 2165 (Bang) 2016 (Assessment years : 2007 – 08 & 2011 – 12) The ACIT (E), Circle – 1, Appellant Bangalore Vs M/s. Children’s Education Society, Respondent 40, 1st Phase, JP Nagar, Bangalore PAN. AAATC1553A Assessee by : Shri V. Srinivasan, Ad…

Vidya Education Investments Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeal of assessee is partly allowed

ITA 6177/DEL/2014[2010-11]Status: DisposedITAT Delhi22 Jun 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Respondent: Shri Amit Jain, Sr. D.R

…of the high amount of fee the ld Commissioner (Appeals) concluded that no authentic data is provided. For payment of lease rent to the excluded person the ld. CIT(A) concluded that neither the decision of Supreme Court in case of Queen's Educational Society (319 ITR 160) relied on behalf of assessee nor the order of CIT(A) for AY 2010-11 is helpful to the assessee. The decision in Queen's Educational Society relates to section 10(23C), however the case of the assessee is hit by section 13 of the Act. Further, the issue in AY 2010-11 may be relevant for the conditions of section 13(2) (c), however the provision o…

Mallikarjun School Society, Uttrakhand vs. ITO (Exemption), Dehradun

In the result appeal of the assessee is allowed as indicated in the

ITA 2294/DEL/2017[2012-13]Status: DisposedITAT Delhi03 May 2018AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.K. Sampath, AdvocateFor Respondent: None
Section 1Section 10Section 11Section 12Section 12ASection 143(3)

…rimary to 12th Standard. The Society applied for registration u/s 12AA w.e.f. 1.4.2013, but Ld. CIT Haldwani rejected the application on the basis of the judgment passed by Uttarakhand High Court in the case of Queens Educational society, since reported in 177 Taxmann 326. Aggrieved by the said order of the Ld. CIT assessee filed an appeal before the Hon’ble Tribunal, wherein the Tribunal has set aside the matter back to the Ld. CIT with certain directions. In pursuance of such directions, and after proper examination of records Ld. CIT (Exemptions) allowed the registration u/s 12AA, but w.e.f. 1.4.2013. In…

CIT v. Queen Educational Society (177 Taxmann 326) — Cited in 25 Judgments | BharatTax