CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) and DIT v. Shri Vile Parle Kelavani Mandal

378 ITR 593High Court2015#9738 most cited

What is CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) and DIT v. Shri Vile Parle Kelavani Mandal authority for?

Where an issue has already been adjudicated in favour of an assessee by coordinate benches, and subsequent legislative amendments are prospective, the assessee's claim is to be upheld.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Also referred to as

CIT vs. Tiny Tots Education Society · DIT vs. Shri Vile Parle Kelavani Mandal · double deduction claim · Section 11(6) amendment · prospective operation

Issues it is cited on

section 11(4)proviso to section 2(15)section 11(1)section 2(15)application of incomecapital expendituresection 11previous yearpersonsection 14section 143(3)india

Judgments citing CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) and DIT v. Shri Vile Parle Kelavani Mandal

Pioneer Education Trust, Mumbai vs. Income Tax Officer, Exemption 2(2), Mumbai

In the result, all the appeals filed by the assesse are allowed for statistical purposes

ITA 181/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 Mar 2023AY 2017-18

Bench: Shri Amarjit Singhita Nos. 178, 180 & 181/Mum/2023 (A.Ys.2014-15, 2016-17 & 2017-18) Pioneer Education Trust Vs. Income Tax Officer, Bhau Daji Road, Exemption 2(2) Maheshwari Udyan, Mtnl Building, Matunga (East) Cumbala Hill, Mumbai – 400 019 Peddar Road Mumbai – 400 026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0207G Appellant .. Respondent Appellant By : Shri Kedar Phadke Respondent By : Shri C.T. Mathews Date Of Hearing 21.03.2023 Date Of Pronouncement 28.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Nfac, Delhi, Dated 28.11.2022. Since Common Issue On Identical Facts Are Involved In These Three Appeals Filed By The Assessee, Therefore, These Appeals Are Adjudicated Together By Taking

For Appellant: Shri Kedar PhadkeFor Respondent: Shri C.T. Mathews
Section 11Section 11(1)Section 12ASection 2(15)

…Act because assessee is engaged in the field of education for charitable purposes. The ld. Counsel further submitted that the ld. CIT(A) has not considered the decision of Hon’ble jurisdictional Bombay High Court in the case of Shri Vile Parle Kelvani Mandal 378 ITR 593 (Bom) wherein on similar facts and identical issue it is held that the income generated from giving halls and properties of the institution on rent on Saturday and Sunday and on public holidays when they are not required for education activities then this cannot be said to be a business which is not incidental to attain the object of trust. 4. Th…

Pioneer Education Trust, Mumbai vs. Income Tax Officer, Exemption-2(2), Mumbai

In the result, all the appeals filed by the assesse are allowed for statistical purposes

ITA 180/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 Mar 2023AY 2016-17

Bench: Shri Amarjit Singhita Nos. 178, 180 & 181/Mum/2023 (A.Ys.2014-15, 2016-17 & 2017-18) Pioneer Education Trust Vs. Income Tax Officer, Bhau Daji Road, Exemption 2(2) Maheshwari Udyan, Mtnl Building, Matunga (East) Cumbala Hill, Mumbai – 400 019 Peddar Road Mumbai – 400 026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0207G Appellant .. Respondent Appellant By : Shri Kedar Phadke Respondent By : Shri C.T. Mathews Date Of Hearing 21.03.2023 Date Of Pronouncement 28.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Nfac, Delhi, Dated 28.11.2022. Since Common Issue On Identical Facts Are Involved In These Three Appeals Filed By The Assessee, Therefore, These Appeals Are Adjudicated Together By Taking

For Appellant: Shri Kedar PhadkeFor Respondent: Shri C.T. Mathews
Section 11Section 11(1)Section 12ASection 2(15)

…Act because assessee is engaged in the field of education for charitable purposes. The ld. Counsel further submitted that the ld. CIT(A) has not considered the decision of Hon’ble jurisdictional Bombay High Court in the case of Shri Vile Parle Kelvani Mandal 378 ITR 593 (Bom) wherein on similar facts and identical issue it is held that the income generated from giving halls and properties of the institution on rent on Saturday and Sunday and on public holidays when they are not required for education activities then this cannot be said to be a business which is not incidental to attain the object of trust. 4. Th…

Pioneer Education Trust, Mumbai vs. Income Tax Officer, Exemption 2(2), Mumbai

In the result, all the appeals filed by the assesse are allowed for statistical purposes

ITA 178/MUM/2023[2014-15]Status: DisposedITAT Mumbai28 Mar 2023AY 2014-15

Bench: Shri Amarjit Singhita Nos. 178, 180 & 181/Mum/2023 (A.Ys.2014-15, 2016-17 & 2017-18) Pioneer Education Trust Vs. Income Tax Officer, Bhau Daji Road, Exemption 2(2) Maheshwari Udyan, Mtnl Building, Matunga (East) Cumbala Hill, Mumbai – 400 019 Peddar Road Mumbai – 400 026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaatp0207G Appellant .. Respondent Appellant By : Shri Kedar Phadke Respondent By : Shri C.T. Mathews Date Of Hearing 21.03.2023 Date Of Pronouncement 28.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): These Three Appeals Filed By The Assessee Are Directed Against The Common Order Of Nfac, Delhi, Dated 28.11.2022. Since Common Issue On Identical Facts Are Involved In These Three Appeals Filed By The Assessee, Therefore, These Appeals Are Adjudicated Together By Taking

For Appellant: Shri Kedar PhadkeFor Respondent: Shri C.T. Mathews
Section 11Section 11(1)Section 12ASection 2(15)

…Act because assessee is engaged in the field of education for charitable purposes. The ld. Counsel further submitted that the ld. CIT(A) has not considered the decision of Hon’ble jurisdictional Bombay High Court in the case of Shri Vile Parle Kelvani Mandal 378 ITR 593 (Bom) wherein on similar facts and identical issue it is held that the income generated from giving halls and properties of the institution on rent on Saturday and Sunday and on public holidays when they are not required for education activities then this cannot be said to be a business which is not incidental to attain the object of trust. 4. Th…

DCIT(E)-2(1), Mumbai vs. Nehru Centre, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 7461/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Feb 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Bledcit (E) – 2(1) V. Nehru Centre Room No. 519, 5Th Floor Discovery Of India Building Piramal Chambers, Lalbaug 13Th Floor, Dr. Annie Besant Road Worli, Mumbai - 400018 Mumbai – 400 012 Pan: Aaatn2536J (Appellant) (Respondent) Assessee By : Shri Dilip Thakkar Department By : Shri Dilipkumar Shah

For Appellant: Shri Dilip ThakkarFor Respondent: Shri Dilipkumar Shah
Section 11Section 143(2)Section 2(15)

…ust and admittedly the auditorium was incidentally let out to outsiders for commercial purpose. It thus cannot be said that such letting our would fall within the first proviso to section 2(15) of the Ac. [Emphasis supplied] (b) Shri Vile Parle Kelvani Mandal 378 ITR 593 (Bom) which held as under:- “The educational institutions require funds. The Income is generated form giving various halls and properties of the educational institution on rental only on Saturdays and Sundays and on public holidays when they are not required for educational activities then, this cannot be said to be a business which is not incide…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 578/BANG/2021[2010-11]Status: DisposedITAT Bangalore05 Jan 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…nd in case of Manav Mangal Society (supra). The view taken in the case of Institute of Banking (Supra) has been re-affirmed by the Hon'ble Bombay High Court in the recent decision dated 23-03-015 in case of DIT(Exemption) v. Ville Parle Kelavani Mandal [2015] 378 ITR 593/232 Taxman 499/58 taxmann.com 288 Mumbai by observing inpara-6 as under; "6. As far as question no.4 is concerned, this Court has repeatedly held that there is nothing like double deduction. When the assessee has acquired an asset from the income of the trust and thereafter the amount that is claimed is the depreciation on the use of the assets,…

Deputy Commissioner of Income Tax (Exemptions), Circle-1, Bengaluru vs. Karnataka Industrial Areas Development Board, Bengaluru

In the result, both the appeals filed by revenue are dismissed

ITA 577/BANG/2021[2009-10]Status: DisposedITAT Bangalore05 Jan 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri
Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…nd in case of Manav Mangal Society (supra). The view taken in the case of Institute of Banking (Supra) has been re-affirmed by the Hon'ble Bombay High Court in the recent decision dated 23-03-015 in case of DIT(Exemption) v. Ville Parle Kelavani Mandal [2015] 378 ITR 593/232 Taxman 499/58 taxmann.com 288 Mumbai by observing inpara-6 as under; "6. As far as question no.4 is concerned, this Court has repeatedly held that there is nothing like double deduction. When the assessee has acquired an asset from the income of the trust and thereafter the amount that is claimed is the depreciation on the use of the assets,…

Internet and Mobile Association of India, Mumbai vs. Asst CIT (E) II(1), Mumbai

Accordingly, all the grounds raised by the assessee are allowed

ITA 6801/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Mar 2021AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Jm आयकरअपीलसं./ I.T.A. No. 6801/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Sanjay Parikh, ARFor Respondent: Ms. Shrrkala Pardeshi
Section 11Section 2(15)

…come over the expenditure which was transferred to the education fund. He further brought to our notice page 108 of the paper book wherein he relied on the decision of Hon‟ble Bombay High Court in the case of DIT(E) vrs. Shri Vile Parle Kelavani Mandal (2015) 378 ITR 593 (Bom) wherein the Hon‟ble Bombay High Court has accepted the findings of the Tribunal with the following observations:- 5. The Tribunal has held that the „Management and Development Program & Consultancy Charges‟ is part and parcel of „Narsee Monjee Institute of Management Studies‟ which has been set up by the respondent- assessee. The respondent…

The Asstt. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Bholaram Education Society, Gandhinagar

In the result, the appeal of the revenue is dismissed

ITA 2422/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2014-15
For Appellant: Shri G.C. Pipara, A.RFor Respondent: Shri Kishan Vyas, CIT-D.R
Section 11Section 11(1)(d)Section 13(1)(c)Section 143(2)Section 143(3)Section 4

…eth Manilal Ranchhodlal Bhavan Trust 188 ITR 598 , a co-ordinate bench in ITO vs. Sardar Public Charitable Trust ITA No.285 & 286/Ahd/2013 alongwith CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) and DIT vs. Shri Vile Parle Kelavani Mandal (2015) 378 ITR 593 (Bom.) have already adjudicated the very issue in assesee’s favour. It is also brought to our notice that the legislature has now amended Section 11(6) of the Act by the Finance Act, 2014 w.e.f. 01.04.2015 denying such a double deduction claim. Hon’ble Karnatka high court has already held the same to be having prospective operation only in DIT vs…

The Asstt. Commissioner of Income Tax (Exemptions), Circle-1, Ahmedabad vs. Bholaram Education Society, Gandhinagar

In the result, the appeal of the revenue is dismissed

ITA 3041/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2012-13
For Appellant: Shri Ramesh Chandra Pandey, CIT-DRFor Respondent: Shri Alog Saiyed, AR
Section 11Section 12ASection 13(1)(c)

…eth Manilal Ranchhodlal Bhavan Trust 188 ITR 598 , a co-ordinate bench in ITO vs. Sardar Public Charitable Trust ITA No.285 & 286/Ahd/2013 alongwith CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) and DIT vs. Shri Vile Parle Kelavani Mandal (2015) 378 ITR 593 (Bom.) have already adjudicated the very issue in assesee’s favour. It is also brought to our notice that the legislature has now amended Section 11(6) of the Act by the Finance Act, 2014 w.e.f. 01.04.2015 denying such a double deduction claim. Hon’ble Karnatka high court has already held the same to be having prospective operation only in DIT vs…

Assistant Oint Commissioner of Income-Tax vs. Pyc Hindu Gymkhana, Pune

In the result, appeal of the assessee is partly allowed for statistical

ITA 187/PUN/2015[2010-11]Status: DisposedITAT Pune23 Jul 2018AY 2010-11

Bench: Shri "याियक सद"य के सम" D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं आयकर अपील सं. / Ita No.179/Pun/2015 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2010-11 िनधा"रण वष" िनधा"रण वष"

For Appellant: Shri Sunil Pathak
Section 11Section 2(15)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण “बी आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण बी बी” "यायपीठ पुणे म" । बी "यायपीठ पुणे म" । "यायपीठ पुणे म" । "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE "ी डी डी डी. क"णाकरा राव डी लेखा सद"य, एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी, "याियक सद"य के सम" "ी "ी "ी क"णाकरा राव क"णाकरा राव,लेखा सद"य क"णाकरा राव लेखा सद"य लेखा सद"य एवं "ी िवकास अव"थी एवं "ी िवकास अव"थी "याियक सद"य के सम" "याियक सद"य के सम" BEFORE SHRI "याियक सद"य के सम" D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं आयकर अपील सं. / ITA No.179/PUN/2015 आयकर अपील सं आयकर अपील सं िन…

ACIT(E) 2(1), Mumbai vs. Padmshree Dr D.Y. Patil University, Navi Mumbai

In the result, appeal of the Revenue is dismissed

ITA 2035/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 May 2017AY 2010-11

Bench: Shri C.N. Prasad & Shri Ramit Kochar

For Appellant: Shri B.C.S.NaikFor Respondent: Shri Reepal G Traishawala
Section 11Section 11(1)Section 32

…ward and set off the deficit against current year income. 7. In respect of allowability of depreciation on assets while arriving at application of income, the Hon’ble Bombay High Court recently in the case of DCIT(E) Vs. Shri Vile Parle Kelavani Mandal 2015 [378 ITR 593] reiterated its view in the case of Institute of Banking Personnel and Training (supra). 8. Respectfully following the above said decisions of the Jurisdictional High Court, we affirm the order of the Ld. CIT (Appeals) on both the issues. 9. In the result, appeal of the Revenue is dismissed. Order pronounced in the open court on the 4th day of…

CIT vs. Tiny Tots Education Society (2011) 330 ITR 21 (P&H) and DIT v. Shri Vile Parle Kelavani Mandal (378 ITR 593) — Cited in 11 Judgments | BharatTax