Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director

351 ITR 184High Court2013#4407 most cited

What is Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director authority for?

An excess of income over expenditure does not, in itself, mean that an educational institution exists for profit, rather than solely for educational purposes. The primary purpose test is key.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Tolani Education Society v. DDIT · 351 ITR 184 · charitable trust · educational purpose · surplus income · existence for profit · primary purpose test · section 10(23C) · section 11

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12AASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)

Judgments citing Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director

DY. COMMISSIONER OF INCOME TAX (E)-2(1), MUMBAI, 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)

…object and in support of his contention, the Id. AR of the assessee relied upon the following decisions; i. Queen's Education Society vs. CIT (372 ITR 699) (SC). ii. Vanita Vishram Trust vs. CCIT (327 ITR 121) (Bom.HC). iii. Tolani Education Society vs. DDIT (351 ITR 184) (Bom.HC). iv. Green Acres Educational Trust vs. DCIT (70 taxmann.com 347) (Mum. Trib.) V. Gagan Education Society vs. ACIT (10 taxmann.com 156) (Agra Trib.) vi. ACIT vs. Mahima Shiksha Samiti (79 taxmann.com 38) (Jaipur Trib.). Thirdly, that the rent paid by assessee to the Company wherein the Trustee of the assessee are Director, is reasonable…

INDIAN ACADEMY OF HIGHWAY ENGINEERS,NOIDA vs. CIT(E), LUCKNOW

ITA 645/DEL/2021[----]Status: DisposedITAT Delhi30 Jun 2022

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 645 /Del/2021 (Assessment Year : ……..)

Section 10

…as under: "24. The view of the Punjab and Haryana High Court has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) v. CIT & Anr. (2011) 53 DTR (Del) 130. Also in Tolani Education Society v. Dy. DIT (Exemptions) and Ors. [2013] 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Cloth Mfrs. Association Case (Supra) and Aditanar Educational Institution case (Supra) as follows: ".....The fact that the Petitioner has a surplus of income over expenditure for the three ye…

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

ITA 68/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Jun 2022AY 2013-14

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

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…ncome has been applied or accumulated for application wholly and exclusively for the purpose of education." 17. The Hon'ble Supreme Court also approved the decision of Hon'ble Bombay High Court in case of Tolani Education Society v. Dy. DIT (Exemptions)[2013] 351 ITR 184/214 Taxman 58/30 taxmann.com 165 as under: "24. ……Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) &Ors.,[2013] 351 ITR 184, the Bombay High Court has expressed a view inline with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Adi…

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

ITA 67/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jun 2022AY 2012-13

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

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…ncome has been applied or accumulated for application wholly and exclusively for the purpose of education." 17. The Hon'ble Supreme Court also approved the decision of Hon'ble Bombay High Court in case of Tolani Education Society v. Dy. DIT (Exemptions)[2013] 351 ITR 184/214 Taxman 58/30 taxmann.com 165 as under: "24. ……Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) &Ors.,[2013] 351 ITR 184, the Bombay High Court has expressed a view inline with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Adi…

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

ITA 66/JPR/2022[2005]Status: DisposedITAT Jaipur21 Jun 2022

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

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…ncome has been applied or accumulated for application wholly and exclusively for the purpose of education." 17. The Hon'ble Supreme Court also approved the decision of Hon'ble Bombay High Court in case of Tolani Education Society v. Dy. DIT (Exemptions)[2013] 351 ITR 184/214 Taxman 58/30 taxmann.com 165 as under: "24. ……Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) &Ors.,[2013] 351 ITR 184, the Bombay High Court has expressed a view inline with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Adi…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…Haryana High Court followed by the Delhi High Court in the case of St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr, (2011) 53 OTR (Del) 130. Also Tolani Education Society v. Deputy Director of income Tax (Exemptions) & Ors. (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab & Haryana High Court view, following the judgements of this Court In the Surat Art Silk Manufacturers Association case and Aditanar Educational institution case as follows the fact that the Petitioner has a surplus of income over expenditure for the three years in question cannot…

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

…na High Court in the case of Pinegrove International Charitable Trust v. Union of India [2010] 327 ITR 73 and Delhi High Court in St. Lawrence Educational Society (Regd.) v. CIT [2013] 353 ITR 320 and Tolani Education Society vs Deputy DIT (Exemptions) [2013] 351 ITR 184, which are contrary to The judgment of Uttarakhand High Court in the case of CIT v. Queen's Educational Society 319 ITR 160, held as follows:- "..........We reiterate that the correct tests which have been culled out in the three Supreme Court judgments stated above, namely, Surat Art Silk Cloth, Aditanar and American Hotel and Lodging, would al…

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 284/JPR/2020[2011-12]Status: DisposedITAT Jaipur25 Nov 2020AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…e decision of Hon'ble Bombay High Court in case of Tolani Education Society v. Dy. DIT (Exemptions)[2013] 351 ITR 184/214 Taxman 58/30 taxmann.com 165 as under: "24. ……Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) & Ors.,[2013] 351 ITR 184, the Bombay High Court has expressed a view inline with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Aditanar Educational Institution case as follows: …..The fact that the Petitioner has a surplus of income over expenditure for the three years in question, c…

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1356/JPR/2018[2011-12]Status: DisposedITAT Jaipur09 Dec 2019AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…e decision of Hon'ble Bombay High Court in case of Tolani Education Society v. Dy. DIT (Exemptions)[2013] 351 ITR 184/214 Taxman 58/30 taxmann.com 165 as under: "24. ……Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) & Ors.,[2013] 351 ITR 184, the Bombay High Court has expressed a view inline with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Aditanar Educational Institution case as follows: …..The fact that the Petitioner has a surplus of income over expenditure for the three years in question, c…

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1355/JPR/2018[2010-11]Status: DisposedITAT Jaipur09 Dec 2019AY 2010-11
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…e decision of Hon'ble Bombay High Court in case of Tolani Education Society v. Dy. DIT (Exemptions)[2013] 351 ITR 184/214 Taxman 58/30 taxmann.com 165 as under: "24. ……Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) & Ors.,[2013] 351 ITR 184, the Bombay High Court has expressed a view inline with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Aditanar Educational Institution case as follows: …..The fact that the Petitioner has a surplus of income over expenditure for the three years in question, c…

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…tion V. ACIT: 224 ITR 310 (SC) ix) Samaritan Society vs. CIT : 225 ITR 652 ( SC ) x) Thiagarajar Charities vs. Addl. CIT: 225 ITR 1010, 1026 (SC) xi) CIT v. St. Peter’s Educational Society: 385 ITR 66 (SC) xii) Tolani Education Society v. Dy. DIT(Exemptions)- 351 ITR 184 (Bom.)- (approved by SC Queen's Educational Society v CIT in 372 ITR 699) xiii) CIT v Delhi Kannada Education Society: 246 ITR 73 l(Del.) xiv) CIT vs. Krishi Utpadan Mandi Samiti, Purva, Unnao: 186 Taxman 460 (All.) xv) Shree Kamdar Education trust v. ITO : 243 Taxman 76 (Guj.) xvi) Saint Kabir Education Society v. CIT(E): ITA No. 6449/Del/2017 (…

BHARTIYA GRAM SEVA NIKETAN UDYOG MANDAL,ROORKEE vs. ITO, EXEMPTIONS, DEHRADUN

The appeal of the assessee is allowed

ITA 6955/DEL/2017[2015-16]Status: DisposedITAT Delhi01 Jun 2018AY 2015-16

Bench: Shri H.S. Sidhu

Section 10Section 12ASection 143(3)Section 250(6)

…aryana High Court has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr., (2011) 53 DTR (Del) 130. Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) & Ors., (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Aditanar Educational Institution case as follows: “ …………………..The fact that the Petitioner has a surplus of income over expenditure for the three years in…

BHARTIYA GRAM SEVA NIKETAN UDYOG MANDAL,ROORKEE vs. ITO, EXEMPTIONS, DEHRADUN

The appeal of the assessee is allowed

ITA 6954/DEL/2017[2014-15]Status: DisposedITAT Delhi01 Jun 2018AY 2014-15

Bench: Shri H.S. Sidhu

Section 10Section 12ASection 143(3)Section 250(6)

…aryana High Court has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax & Anr., (2011) 53 DTR (Del) 130. Also in Tolani Education Society v. Deputy Director of Income Tax (Exemption) & Ors., (2013) 351 ITR 184, the Bombay High Court has expressed a view in line with the Punjab and Haryana High Court view, following the judgments of this Court in the Surat Art Silk Manufacturers Association Case and Aditanar Educational Institution case as follows: “ …………………..The fact that the Petitioner has a surplus of income over expenditure for the three years in…

Showing 1–20 of 27 · Page 1 of 2