CIT v. Saraswath Poor Students Fund

150 ITR 142High Court1984#8774 most cited

What is CIT v. Saraswath Poor Students Fund authority for?

Extending financial assistance or scholarships to students for educational purposes falls within the definition of 'education' for charitable purposes. Educational institutions primarily focused on imparting education may need to be examined under specific exemption provisions rather than general charity provisions.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Saraswath Poor Students Fund · section 10(23C)(iiiab) · section 10(23C)(iiiad) · section 10(23C)(vi) · section 11 · educational activities · charitable purpose · financial assistance · scholarships · educational institution exemption

Also reported as

20 Taxmann 211

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing CIT v. Saraswath Poor Students Fund

The Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

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

ITA 66/BANG/2018[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

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

ITA 65/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

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

ITA 64/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri V C Charantimath, Bagalkot

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

ITA 236/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. Sri.V.C.Charantimath, Bagalkot

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

ITA 235/BANG/2018[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Assistant Commissioner of Income-Tax, Central Circle-2(2), Bengaluru vs. M/S. Sri. Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkote

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

ITA 234/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Sri Basaveshwar Veerashaiva Vidyavardhak Sagha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

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

ITA 2777/BANG/2017[2014-15]Status: DisposedITAT Bangalore29 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Sri Basaveshwar Veerashaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

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

ITA 2776/BANG/2017[2013-14]Status: DisposedITAT Bangalore29 Aug 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Sri Basaveshwar Veershaiva Vidyavardhak Sangha, Bagalkot vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

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

ITA 2775/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Aug 2022AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 10Section 11Section 12ASection 35ASection 80G

…ed under ss. 10(23C)(iiiab), 10(23C)(iiiad) and 10(23C)(vi) and not under s. 11 of the Act. This view of ours is further fortified by the judgment of the Karnataka High Court in the case of CIT vs. Saraswath Poor Students Fund (1985) 46 CTR (Kar) 107 : (1984) 150 ITR 142 (Kar). Even otherwise, the material available of record, which was found during search operation clearly shows the receipt of money over and above the fees prescribed by the committee constituted by the Government, for admitting the students under the management quota. The material found during the course of search operation, further establishes…

Process-Cum-Product Development Centre, Meerut vs. Addl. CIT, Meerut

ITA 3403/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri K.K. Garg, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 10Section 12ASection 1O

…of life. Similarly, extending financial assistance/scholarship, etc., to the students for their educational purpose would squarely fall within the connotation of 'education I as per the ratio laid down in the case of CIT v. Saraswath Poor Students Fund [1984] 150 ITR 142, 147 / [1985] 20 taxman 211 (Kar.). Thus, the assessee was engaged in ‘educational activities’ which fell under charitable purpose.” 20. In view of what has been discussed above, we are of the considered view that the assessee society, substantially financed by the Government of India, is engaged only in imparting research based education/ skil…

Process-Cum-Product Development Centre, Meerut vs. Addl. CIT, Meerut

ITA 3402/DEL/2017[2011-12]Status: DisposedITAT Delhi04 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri K.K. Garg, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 10Section 12ASection 1O

…of life. Similarly, extending financial assistance/scholarship, etc., to the students for their educational purpose would squarely fall within the connotation of 'education I as per the ratio laid down in the case of CIT v. Saraswath Poor Students Fund [1984] 150 ITR 142, 147 / [1985] 20 taxman 211 (Kar.). Thus, the assessee was engaged in ‘educational activities’ which fell under charitable purpose.” 20. In view of what has been discussed above, we are of the considered view that the assessee society, substantially financed by the Government of India, is engaged only in imparting research based education/ skil…

Process-Cum-Product Development Centre, Meerut vs. ACIT, Meerut

ITA 3401/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Feb 2019AY 2010-11

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri K.K. Garg, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 10Section 12ASection 1O

…of life. Similarly, extending financial assistance/scholarship, etc., to the students for their educational purpose would squarely fall within the connotation of 'education I as per the ratio laid down in the case of CIT v. Saraswath Poor Students Fund [1984] 150 ITR 142, 147 / [1985] 20 taxman 211 (Kar.). Thus, the assessee was engaged in ‘educational activities’ which fell under charitable purpose.” 20. In view of what has been discussed above, we are of the considered view that the assessee society, substantially financed by the Government of India, is engaged only in imparting research based education/ skil…

CIT v. Saraswath Poor Students Fund (150 ITR 142) — Cited in 12 Judgments | BharatTax