Commissioner of Income Tax, Bangalore v. Indian Institute of Management

49 Taxmann.com 136High Court2014#8484 most cited

What is Commissioner of Income Tax, Bangalore v. Indian Institute of Management authority for?

The value of land made available by the government must be considered when determining if an institution is 'wholly or substantially financed by the Government' for the purposes of Section 10(23C). This financing is not limited to annual grants.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Indian Institute of Management · Section 10(23C) · wholly or substantially financed by government · value of land · annual grants · income tax exemption

Sections most often in play

Section 10(23C)(iiiab)Section 11(1)(a)Section 115BBESection 1971Section 69ASection 14(1) of the Comptroller & Auditor General (CAG) ActSection 1962Section 14(1) of the Comptroller & Auditor General Act

Issues it is cited on

section 10(23c)(iiiab)section 14(1)section 11(1)(a)section 11(1)section 10(23c)rule 46adouble taxationsection 10salarysection 69asection 69section 11

Judgments citing Commissioner of Income Tax, Bangalore v. Indian Institute of Management

Dy Commissioner of Income Tax, Mumbai vs. University of Mumbai, Mumbai

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5390/MUM/2025[2011-12]Status: DisposedITAT Mumbai09 Mar 2026AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 5385 to 5390/Mum/2025 (AYs: 2006-07 to 2011-12) DY. Commissioner of Income Vs. University of Mumbai Tax 12/Accounts Room No. 608, MTNL Department University Building Cumballa A, Hill, of Mumbai, Fort, Peddar Road, Mumbai - 400032 Mumbai - 400026 PAN/GIR No. AAATU1070A (Applicant) (Respondent) Assessee by Shri Yohesh Thar/Shri Suraj Devra/Shri Vinayak Bhatt Revenue by Shri Vivek Perampurna (CIT-DR) and Shri Akhtar H Ansari (SR DR) Date of Hear…

Dy Commissioner of Income Tax, Mumbai vs. University of Mumbai, Mumbai

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5389/MUM/2025[2010-11]Status: DisposedITAT Mumbai09 Mar 2026AY 2010-11

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 5385 to 5390/Mum/2025 (AYs: 2006-07 to 2011-12) DY. Commissioner of Income Vs. University of Mumbai Tax 12/Accounts Room No. 608, MTNL Department University Building Cumballa A, Hill, of Mumbai, Fort, Peddar Road, Mumbai - 400032 Mumbai - 400026 PAN/GIR No. AAATU1070A (Applicant) (Respondent) Assessee by Shri Yohesh Thar/Shri Suraj Devra/Shri Vinayak Bhatt Revenue by Shri Vivek Perampurna (CIT-DR) and Shri Akhtar H Ansari (SR DR) Date of Hear…

Dy. Commissioner of Income Tax, Mumbai vs. University of Mumbai, Mumbai

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5388/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Mar 2026AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 5385 to 5390/Mum/2025 (AYs: 2006-07 to 2011-12) DY. Commissioner of Income Vs. University of Mumbai Tax 12/Accounts Room No. 608, MTNL Department University Building Cumballa A, Hill, of Mumbai, Fort, Peddar Road, Mumbai - 400032 Mumbai - 400026 PAN/GIR No. AAATU1070A (Applicant) (Respondent) Assessee by Shri Yohesh Thar/Shri Suraj Devra/Shri Vinayak Bhatt Revenue by Shri Vivek Perampurna (CIT-DR) and Shri Akhtar H Ansari (SR DR) Date of Hear…

Dy. Commissioner of Income Tax, Mumbai vs. University of Mumbai, Mumbai

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5387/MUM/2025[2008-09]Status: DisposedITAT Mumbai09 Mar 2026AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 5385 to 5390/Mum/2025 (AYs: 2006-07 to 2011-12) DY. Commissioner of Income Vs. University of Mumbai Tax 12/Accounts Room No. 608, MTNL Department University Building Cumballa A, Hill, of Mumbai, Fort, Peddar Road, Mumbai - 400032 Mumbai - 400026 PAN/GIR No. AAATU1070A (Applicant) (Respondent) Assessee by Shri Yohesh Thar/Shri Suraj Devra/Shri Vinayak Bhatt Revenue by Shri Vivek Perampurna (CIT-DR) and Shri Akhtar H Ansari (SR DR) Date of Hear…

Dy. Commissioner of Income Tax, Mumbai vs. University of Mumbai, Mumbai

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5386/MUM/2025[2007-08]Status: DisposedITAT Mumbai09 Mar 2026AY 2007-08

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 5385 to 5390/Mum/2025 (AYs: 2006-07 to 2011-12) DY. Commissioner of Income Vs. University of Mumbai Tax 12/Accounts Room No. 608, MTNL Department University Building Cumballa A, Hill, of Mumbai, Fort, Peddar Road, Mumbai - 400032 Mumbai - 400026 PAN/GIR No. AAATU1070A (Applicant) (Respondent) Assessee by Shri Yohesh Thar/Shri Suraj Devra/Shri Vinayak Bhatt Revenue by Shri Vivek Perampurna (CIT-DR) and Shri Akhtar H Ansari (SR DR) Date of Hear…

Dy. Commissioner of Income Tax, Mumbai vs. University of Mumbai, Mumbai

Accordingly, the grounds of appeal of the connected appeals also stands dismissed

ITA 5385/MUM/2025[2006-07]Status: DisposedITAT Mumbai09 Mar 2026AY 2006-07

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Bijayananda Pruseth

For Respondent: “1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred
Section 10Section 11(1)(a)Section 14(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos. 5385 to 5390/Mum/2025 (AYs: 2006-07 to 2011-12) DY. Commissioner of Income Vs. University of Mumbai Tax 12/Accounts Room No. 608, MTNL Department University Building Cumballa A, Hill, of Mumbai, Fort, Peddar Road, Mumbai - 400032 Mumbai - 400026 PAN/GIR No. AAATU1070A (Applicant) (Respondent) Assessee by Shri Yohesh Thar/Shri Suraj Devra/Shri Vinayak Bhatt Revenue by Shri Vivek Perampurna (CIT-DR) and Shri Akhtar H Ansari (SR DR) Date of Hear…

Institute Management Committee of Government Iti Peth, Peth vs. ITO Ward 1(1), Nashik

In the result, the appeal of the assessee is allowed

ITA 2380/PUN/2024[2022-23]Status: DisposedITAT Pune10 Jan 2025AY 2022-23

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2380/Pun/2024 Assessment Year : 2022-23

For Appellant: Shri Piyush Bafna and Shri Aakash ParakhFor Respondent: Shri Vinod Pawar
Section 10Section 10(23)Section 143(1)Section 143(1)(a)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2380/PUN/2024 Assessment Year : 2022-23 Institute Management Committee Vs ITO, Ward-1(1), of Government ITI Peth, Nashik Behind BSNL Office, Balsad Road, Peth, Dist. Nashik – 422 208 Maharashtra PAN : AAATI7391A Appellant Respondent Assessee by : Shri Piyush Bafna and Shri Aakash Parakh Revenue by : Shri Vinod Pawar Date of hearing : 24.12.2024 Date of pronouncement : 10.01.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal by the assessee pertaining to Assessm…

Commissioner of Income Tax (Exemptions) Delhi vs. M/S Institute of Liver and Biliary Sciences

ITA/362/2023HC Delhi11 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 10

…ITA 362/2023 Page 1 of 7 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 11.07.2023 + ITA 362/2023 & CM Nos.34478-79/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel. versus M/S INSTITUTE OF LIVER AND BILIARY SCIENCES ..... Respondent Through: None. CORAM: HON'BLE MR. J…

Commissioner of Income Tax (Exemptions) Delhi vs. M/S Institute of Liver and Biliary Sciences

ITA - 362 / 2023HC Delhi11 Jul 2023
Section 10

…ITA 362/2023 Page 1 of 7 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 11.07.2023 + ITA 362/2023 & CM Nos.34478-79/2023 COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI ..... Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Standing Counsel. versus M/S INSTITUTE OF LIVER AND BILIARY SCIENCES ..... Respondent Through: None. CORAM: HON'BLE MR. J…

DCIT(E), Circle-1(1), New Delhi vs. Institute of Liver & Biliary Sciences, New Delhi

ITA 4232/DEL/2018[2013-14]Status: DisposedITAT Delhi16 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Amit Sharma, AdvocateFor Respondent: Shri Pradeep Kumar Meel, CIT DR
Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.4232/Del./2018 (ASSESSMENT YEAR : 2013-14) DCIT, Circle 1 (1), vs. Institute of Liver & Biliary Sciences, New Delhi. D – 1, Vasant Kunj, New Delhi – 110 070. (PAN : AAALI0055R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Amit Sharma, Advocate REVENUE BY : Shri Pradeep Kumar Meel, CIT DR Date of Hearing : 08.11.2021 Date of Order : 16.11.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, DCIT, Circle 1 (1), New Delhi…

Deputy Commissioner of Income Tax (Exemption), Circle-1, Bengaluru vs. M/S. Mahatma Gandhi Vidyapeetha Trust, Bengaluru

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT
Section 11Section 12ASection 143(3)

…inition of ‘public authority’ as specified in Section 2(h)(d)(ii) of the Right to Information Act, 2005. Reliance has been placed on the judgment of the High Court of Karnataka in Commissioner of Income-tax, Bangalore vs. Indian Institute of Management (2014) 49 Taxmann.com 136 (Karnataka). The situation before us, on facts, is different leading to the irresistible ITA Nos.2707 to 2709/Bang/2017 CO Nos.40 to 42/Band/2018 Page 27 of 41 conclusion that the University does not satisfy the second requirement spelt out by Section 10 (23c) (iiiab) of the Act. The appellant University is neither directly nor even subs…

Visvesvaraya Tech.University vs. Assistant Commissioner of Income Tax

C.A. No.-004361-004366 - 2016Supreme Court22 Apr 2016
Section 10Section 148

…ce has been placed on the judgment of the High Court of Karnataka in Commissioner of Income-tax, Bangalore vs. Indian Institute of Management 6 , particularly, the view expressed that the expression “wholly or 5 [(2015) 217 DLT 470] 6 (2014) 49 Taxmann.com 136 (Karnataka) Page 13 JUDGMENT 13 substantially financed by the Government' as appearing in Section 10(23C) cannot be confined to annual grants and must include the value of the land made available by the Government. In the present case the High Court in paragraph 53 of the impugned judgment has recorded that even if th…

Visvesvaraya Tech.University vs. Assistant Commissioner of Income Tax

C.A. No.-004361-004366 - 2016Supreme Court22 Apr 2016
Section 10Section 148

…ce has been placed on the judgment of the High Court of Karnataka in Commissioner of Income-tax, Bangalore vs. Indian Institute of Management 6 , particularly, the view expressed that the expression “wholly or 5 [(2015) 217 DLT 470] 6 (2014) 49 Taxmann.com 136 (Karnataka) Page 13 JUDGMENT 13 substantially financed by the Government' as appearing in Section 10(23C) cannot be confined to annual grants and must include the value of the land made available by the Government. In the present case the High Court in paragraph 53 of the impugned judgment has recorded that even if th…

Commissioner of Income Tax, Bangalore v. Indian Institute of Management (49 Taxmann.com 136) — Cited in 13 Judgments | BharatTax