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

351 ITR 184High Court2013#4344 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 366,005 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

The Cathedral Vidya Trust, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 4958/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Oct 2017AY 2011-12

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhthe Cathedral Vidya Trust Ito (Exemption)-1(1), 6, Purushottamdas Thakurdas Piramal Chamber, Lalbaug, Vs. Marg, Fort, Mumbai-400001 Mumbai. Pan: Aabtt5706B (Appellant) (Respondent)

For Respondent: Sh. H. N. Singh Sr. DR
Section 11Section 12ASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)Section 250Section 253Section 254(1)

…of the assessee relied upon the following decision: i. Queen’s Education Society vs. CIT (372 ITR 699) (SC). ii. Vanita Vishram Trust vs. CCIT (327 ITR 121) (Bom.HC). 5 ITA No.4958/M/2015 - The Cathedral Vidya Trust 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…

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)

…." 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 [2011] 53 DTR (Delhi) 130 . Also in Tolani Education Society v. Deputy Director of Income-tax (Exemptions) [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's case and Aditanar Educational Institution case as follows (page 194) : ". . . The fact that the petitioner has a surplus of income over expenditure for the three y…

ACIT(Exemption), Jaipur vs. Mahima Shiksha Samiti, Jaipur

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

ITA 105/JPR/2016[2010-11]Status: DisposedITAT Jaipur03 Mar 2017AY 2010-11
For Appellant: Shri Vinod Kumar Gupta (CA)For Respondent: Shri Anil Kumar (CIT)
Section 11Section 11(1)Section 11(1)(a)Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)Section 32

…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 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,…

Gandhi College of Pharmacy, Karnal vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3476/DEL/2012[2004-05]Status: DisposedITAT Delhi03 Feb 2017AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. C. M. Garg, Jm Ita No. 3476/Del/2012 : Asstt. Year : 2004-05 Gandhi College Of Pharmacy, Vs Acit, Near Iti Chowk, G. T. Road, Circle, Karnal Karnal (Appellant) (Respondent) Pan No. Aaatg5629D Assessee By : Sh. Ved Jain, Adv. & Ashish Goel, Ca Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 02.12.2016 Date Of Pronouncement : 03.02.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 19.03.2012 Of Ld. Cit(A), Karnal. 2. Following Grounds Have Been Raised In This Appeal: “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Is Bad Both In The Eye Of Law & On Facts. 2(I) On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred Both On Facts & In Law In Confirming The Action Of A.O. In Holding That The Assesses Is Not Eligible For Exemption Under Section 10(23C)(Iiiad) Of The Act.

For Appellant: Sh. Ved Jain, Adv., & Ashish Goel, CAFor Respondent: Sh. Amrit Lal, Sr. DR
Section 10Section 139Section 143(3)Section 2(31)Section 263(1)

…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 year…

Asst CIT (E) I(1), Mumbai vs. Institute of Chemical Technology, Mumbai

In the result, Revenue’s appeal is allowed

ITA 3808/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Oct 2015AY 2010-11

Bench: Shri B.R.Baskaran, Am & Shri Lalit Kumar, Jm

For Appellant: Shri Anu A.G.Bhatkar (CIT-DR)For Respondent: Shri Kishor Chaudhari
Section 11

…pon various judgments, including – (i) Narain Swadeshi Weaving Mills [(1954) 26 ITR 765 (SC)], (ii) Ashish Super Marcato v. DDI (Exemption, Ernakulam), (iii) Sri Pedda Jeeyangar Mutt v. ITO 31 ITD 324, (iv) Tolani Education Society v. DDIT (Exemptions) (2013) 351 ITR 184, (v) M/s.Queen’s Education Society v. CIT 2015 (3) TMI 619, (vi) Indian Chamber of commerce v. ITO 101 ITR 796, (vii) Divya Yog Mandir Trust v. JCIT ITA 12 ITA No.3808/Mum/2015. Institute of Chemical Technology. No.387/Del/2013 and (viii) ADIT (E) v. The Delhi Public School Society ITA No.4344/Del/2011. By relying upon the above said judgments,…

M/S Queen'S Educational Society vs. Commr.of Income Tax

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

…a 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 35 Page 36 JUDGMENT 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…

M/S Queen'S Educational Society vs. Commr.of Income Tax

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

…a 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 35 Page 36 JUDGMENT 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…