City Montessori School v. UOI

315 ITR 48High Court2009#17629 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing City Montessori School v. UOI

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

…/s 12AA of the Act. So 11 ITA No.3401, 3402 & 3403/Del./2017 exemption u/s 10(23C) (iiiab) can not be declined on the ground that registration u/s 12A has been rejected. 19. Hon’ble High Court of Allahabad in case of City Montessori School vs. UOI – (2009) 315 ITR 48 (All.) decided the identical issue defining the word systematic research based “education and training” as under :- “The assessee was not only providing traditional education, but was also preparing students by providing guidelines to get admissions in the professional institutions to pursue their higher studies. The sense, in which the word 'ed…

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

…/s 12AA of the Act. So 11 ITA No.3401, 3402 & 3403/Del./2017 exemption u/s 10(23C) (iiiab) can not be declined on the ground that registration u/s 12A has been rejected. 19. Hon’ble High Court of Allahabad in case of City Montessori School vs. UOI – (2009) 315 ITR 48 (All.) decided the identical issue defining the word systematic research based “education and training” as under :- “The assessee was not only providing traditional education, but was also preparing students by providing guidelines to get admissions in the professional institutions to pursue their higher studies. The sense, in which the word 'ed…

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

…/s 12AA of the Act. So 11 ITA No.3401, 3402 & 3403/Del./2017 exemption u/s 10(23C) (iiiab) can not be declined on the ground that registration u/s 12A has been rejected. 19. Hon’ble High Court of Allahabad in case of City Montessori School vs. UOI – (2009) 315 ITR 48 (All.) decided the identical issue defining the word systematic research based “education and training” as under :- “The assessee was not only providing traditional education, but was also preparing students by providing guidelines to get admissions in the professional institutions to pursue their higher studies. The sense, in which the word 'ed…

Seth Anandram Jaipuria Education Society, Ghaziabad vs. DCIT (Exemption), Ghaziabad

In the result the appeal of the assessee with respect to ground

ITA 2615/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Sept 2017AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiseth Anandram Jaipuria Education Vs. Dcit (Exemption), Society, Exemption Circle, Sector-14C, Vasundhara, Ghaziabad Ghaziabad Pan:Aaaas0860P (Appellant) (Respondent)

For Appellant: Smt Paramita Tripathy, CIT DRFor Respondent: Sh. RS Singhvi, CA
Section 11Section 11(1)Section 12Section 143Section 2(15)

…ion of section 10(23C)(vi) of the Act. There are various reasons, which have been discussed in paragraph 8.8 of the judgment, and the judgment of Allahabad High Court rendered in the case of City Montessori School* (supra) lays down the correct law." * [2009] 315 ITR 48 (All). Page No : 0728 Seth Anandram Jaipuria Education Society V DCIT ( Exemption) And finally held : "8.15 As a sequel to the aforesaid discussion, these petitions are allowed and the impugned orders passed by the Chief Commissioner of Income-tax withdrawing the exemption granted under section 10(23C)(vi) of the Act are hereby quashed. However,…

The Indian Institute of Banking & Finance ( Formerly Known As the Indian Insitute of Bankers), Mumbai vs. ADIT (E) RG II(1), Mumbai

Appeal of the assessee is hereby partly allowed

ITA 3087/MUM/2013[2009-10]Status: DisposedITAT Mumbai23 Jun 2016AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.3087/M/2013 ("नधा"रण वष" / Assessment Year: 2009-10) The Indian Institute Of बनाम/ The Asst. Director Of Banking & Finance Income Tax Exemption Vs. (Formerly Known As The Rg.Ii(1) Indian Institute Of Bankers) Piramal Chambers, Lalbaug, Parel, Mumbai - 400012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaatt3309D

For Appellant: Shri Nitesh JoshiFor Respondent: Shri B.C.S. Naik (CIT-DR)
Section 10Section 11Section 11(2)Section 25

…above, the AR drew our attention to the detailed submissions filed by It before the CIT(A), wherein specific reference were made in paragraphs (APB 22 to 29). The AR also placed reliance on the following decisions: City Montessori School vs UOJ, reported in 315 ITR 48 (All); DIT (E) vs Ahmedabad Management Association, Order dated 13.06.2014, by the Hon'bieGujarai High Court, ITA No. 707 of 2013; DIT us Samudra Institute of Meritime Studies Trust, reported in (2014) 49 Taxman.com 510 (Bom) (Copies enclosed}, : wherein the ration has been laid that the associations had been running educational institutions and…

City Montessori School v. UOI (315 ITR 48) — Cited in 5 Judgments | BharatTax