Council for the Indian School Certificate Examinations v. DGIT(E)

362 ITR 436High Court2014#3222 most cited

What is Council for the Indian School Certificate Examinations v. DGIT(E) authority for?

An organisation is considered an educational institution if its activities involve affiliating schools, prescribing syllabi, and conducting examinations, even if it does not directly conduct classes or teach students. Such activities are understood as educational and eligible for benefits under Sections 11 & 12 of the Income Tax Act.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Council for the Indian School Certificate Examinations v. DGIT(E) · section 2(15) · section 11 · section 12 · education · educational institution · affiliating schools · conducting examinations · syllabus

Also reported as

20 Taxmann.com 505206 Taxmann 466

Sections most often in play

Section 11Section 2(15)Section 11(4)Section 234ASection 234BSection 32Section 10(23C)Section 12

Issues it is cited on

section 10(22)section 11(4)advancement of general public utilitysection 10(23c)(vi)proviso to section 2(15)credit for tdssection 2(15)section 10(23c)interest under section 234asection 32regular assessmentsection 234b

Judgments citing Council for the Indian School Certificate Examinations v. DGIT(E)

ACIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 241/DEL/2018[2012-13]Status: DisposedITAT Delhi09 Dec 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 10Section 11Section 12ASection 2(15)

…408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the question of interpretation placed on the word 'education' occurring in section 2(15) of the Ad, and reached the conclusion that merely because the assessee had generated profits out of the activity of publishing and selling of School text books, it cannot be said that they ceased to carry on the activity of education and by fo…

ACIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

In the result, all the appeals of the revenue are dismissed

ITA 240/DEL/2018[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumar(Through Video Conferencing) Ita No. 240/Del/2018 : Asstt. Year : 2011-12 Ita No. 241/Del/2018 : Asstt. Year : 2012-13 Ita No. 242/Del/2018 : Asstt. Year : 2014-15 Acit(E), Vs Delhi Bureau Of Text Books, Circle-1(1), 25/2, Institutional Area, Pankha New Delhi Road, D-Block, Janakpuri, New Delhi-110058 (Appellant) (Respondent) Pan No. Aaatd4122G Assessee By : Sh. Amit Kumar Gupta, Adv. Revenue By : Sh. Jagdish Singh, Sr. Dr Date Of Hearing: 24.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: Sh. Amit Kumar Gupta, AdvFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 10Section 11Section 12ASection 2(15)

…408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the question of interpretation placed on the word 'education' occurring in section 2(15) of the Ad, and reached the conclusion that merely because the assessee had generated profits out of the activity of publishing and selling of School text books, it cannot be said that they ceased to carry on the activity of education and by fo…

M/S Mp Niji Vishwavidhyalya Regulatory Commission, Bhopal vs. The DCIT-1(1), Bhopal

In the result, appeal of the assessee is partly allowed

ITA 510/IND/2016[2010-11]Status: DisposedITAT Indore17 Dec 2019AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2010-11 M.P. Niji Vishwavidhyalaya Dcit-1(1) Regulatory Commission Bhopal बनाम/ 4, Flat No.2, Bhoj University Vs. Parisar, Chuna Bhatti, Kolar Road, Bhopal (Appellant) (Revenue ) P.A. No.Aaajm1732D

Section 10Section 11(2)Section 12ASection 143(3)

…d. CIT(A) ought to have allowed the claim of exemption u/s 10(23C) of the Act. In the light of the judgement of the Hon'ble Delhi High Court rendered in the case of Council of Indian School Certificate Examination Vs. Director General of Income Tax (2012) 20 Taxmann.com 505, Ld. Counsel for the assessee pointed that the facts are identical as were in the case of Council for Indian School Certificate Examination Vs. DGIT (supra). 11. On the contrary, Ld. D.R. opposed these submissions and submitted that the assessee is only conducting [ITA No.510/Ind/2016] [M.P. Niji Vishwavidhyalaya Regulatory Commission,…

World Institution Development Programme, New Delhi vs. ITO(Exe3Mption), Ward-2(3), New Delhi

In the result appeal of the assessee is allowed

ITA 8/DEL/2019[2014-15]Status: DisposedITAT Delhi17 Sept 2019AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishiworld Institution Development Vs. Ito(Exemption), Programme, Ward-2(3), C/O. Kapil Goel, Advocate, F- New Delhi 26/124, Sector-7, Rohini, New Delhi Pan: Aaatw2229B (Appellant) (Respondent)

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 12Section 12ASection 143(3)Section 2(15)Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER World Institution Development Vs. ITO(Exemption), Programme, Ward-2(3), C/o. Kapil Goel, Advocate, F- New Delhi 26/124, Sector-7, Rohini, New Delhi PAN: AAATW2229B (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Adv Revenue by: Shri Surender Pal, Sr. DR Date of Hearing 15/07/2019 Date of pronouncement 17/09/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT (A)-40, Delhi dated 26.11.2018 for the…

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

In the result, assessee’s appeal stands allowed

ITA 5577/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Aug 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 12Section 12ASection 13(8)Section 2Section 2(15)

…shops, etc. Such like activities were also held to be in the nature of 'education' eligible for the benefit of Sections 11 & 12 of the Act. In fact, the Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations vs DGIT(E), 362 ITR 436 (Delhi) was considering the 17 Maharashtra State Road Transport Corporation activities of an assessee who was neither conducting any classes and nor was directly engaged in teaching students, but was only affiliating schools, prescribing syllabus and conducting examinations. The institution carrying out such activities was also understood by the…

National Institute of Bank Management, Mumbai vs. DCIT (Exemption) - 2(1), Mumbai

In the result assessee's appeals are allowed for statistical purposes

ITA 3871/MUM/2018[2008-09]Status: DisposedITAT Mumbai02 Aug 2019AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

Section 11Section 2(15)

…shops, etc. Such like activities were also held to be in the nature of 'education' eligible for the benefit of Sections 11 & 12 of the Act. In fact, the Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations vs DGIT(E), 362 ITR 436 (Delhi) was considering the activities of an assessee who was neither conducting any classes and nor was directly engaged in teaching students, but was only affiliating schools, prescribing syllabus and conducting examinations. The institution carrying out such activities was also understood by the Hon'ble Court to be an educational institution.…

The Indian Institute of Banking & Finance ( Formerly Known As the Indian Insitute of Bankers), Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 6763/MUM/2017[2016-17]Status: DisposedITAT Mumbai02 Aug 2019AY 2016-17

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Awungshi Gimsan
Section 10Section 10(22)Section 26

…d Counsel relied upon the following decisions:– 1. Queens Educational Society v/s CIT, [2015] 55 taxmann.com 255; 2. Aditanar Educational Institution v/s ACIT, [1997] 224 ITR 310 (SC); 3. Council for the Indian School Certificate Examination v/s DGIT, [2014] 362 ITR 436 (Del.); and 4. DIT(E) v/s Sumudra Institution of Maritime Studies Trust, [2014] 369 ITR 645 (Bom.). 10. The learned Departmental Representative submitted, in course of proceedings before learned Commissioner (Exemp.), the assessee failed to furnish plausible explanation to various queries raised by him, such as, increase in examination fees, inc…

National Institute of Bank Management, Mumbai vs. ACIT (Exemption) - 2(1), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2915/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 Jan 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…shops, etc. Such like activities were also held to be in the nature of ‘education’ eligible for the benefit of Sections 11 & 12 of the Act. In fact, the Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations vs DGIT(E), 362 ITR 436 (Delhi) was considering the activities of an assessee who was neither conducting any classes and nor was directly engaged in teaching students, but was only affiliating schools, prescribing syllabus and conducting examinations. The institution carrying out such activities was also understood by the Hon’ble Court to be an educational institution.…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2914/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Jan 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…shops, etc. Such like activities were also held to be in the nature of ‘education’ eligible for the benefit of Sections 11 & 12 of the Act. In fact, the Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations vs DGIT(E), 362 ITR 436 (Delhi) was considering the activities of an assessee who was neither conducting any classes and nor was directly engaged in teaching students, but was only affiliating schools, prescribing syllabus and conducting examinations. The institution carrying out such activities was also understood by the Hon’ble Court to be an educational institution.…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2913/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Jan 2018AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…shops, etc. Such like activities were also held to be in the nature of ‘education’ eligible for the benefit of Sections 11 & 12 of the Act. In fact, the Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations vs DGIT(E), 362 ITR 436 (Delhi) was considering the activities of an assessee who was neither conducting any classes and nor was directly engaged in teaching students, but was only affiliating schools, prescribing syllabus and conducting examinations. The institution carrying out such activities was also understood by the Hon’ble Court to be an educational institution.…

ADIT (E) II(2), Mumbai vs. National Institute of Bank Management, Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2506/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Jan 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 2(15)

…shops, etc. Such like activities were also held to be in the nature of ‘education’ eligible for the benefit of Sections 11 & 12 of the Act. In fact, the Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations vs DGIT(E), 362 ITR 436 (Delhi) was considering the activities of an assessee who was neither conducting any classes and nor was directly engaged in teaching students, but was only affiliating schools, prescribing syllabus and conducting examinations. The institution carrying out such activities was also understood by the Hon’ble Court to be an educational institution.…

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)

…own the criteria under what circumstances an Assessee can claim exemption being involved in educational purposes and how the income is spent.” 26. In Council for the Indian School Certificate Examinations v. Director General of Income-Tax (Exemptions) (2014) 362 ITR 436 (Del) the Court held the Council for the Indian School Certificate Examinations to be an educational institution and quashed the order which denied it exemption under Section 10 (23c) (vi) of the Act. It was reiterated as under: “It is, therefore, clear that courts have laid emphasis on the activity undertaken, while construing or deciding whethe…

Delhi Bureau of Text Books vs. Director of Income Tax(E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/807/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…6. In Council for the Indian School Certificate Examinations v. Director ITA Nos. 807, 810, 811, & 812/2015 Page 16 of 19 General of Income-Tax (Exemptions) (2014) 362 ITR 436 (Del) the Court held the Council for the Indian School Certificate Examinations to be an educational institution and quashed the order which denied it exemption under Section 10 (23c) (vi) of the Act. It was reiterated as under: “It is, therefore, clear that courts have laid emphasis on the activity undertaken, while construing or decidi…

Delhi Bureau of Text Books vs. Director of Income Tax(E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/812/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…6. In Council for the Indian School Certificate Examinations v. Director ITA Nos. 807, 810, 811, & 812/2015 Page 16 of 19 General of Income-Tax (Exemptions) (2014) 362 ITR 436 (Del) the Court held the Council for the Indian School Certificate Examinations to be an educational institution and quashed the order which denied it exemption under Section 10 (23c) (vi) of the Act. It was reiterated as under: “It is, therefore, clear that courts have laid emphasis on the activity undertaken, while construing or decidi…

Delhi Bureau of Text Books vs. Director of Income Tax (E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/811/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…6. In Council for the Indian School Certificate Examinations v. Director ITA Nos. 807, 810, 811, & 812/2015 Page 16 of 19 General of Income-Tax (Exemptions) (2014) 362 ITR 436 (Del) the Court held the Council for the Indian School Certificate Examinations to be an educational institution and quashed the order which denied it exemption under Section 10 (23c) (vi) of the Act. It was reiterated as under: “It is, therefore, clear that courts have laid emphasis on the activity undertaken, while construing or decidi…

Delhi Bureau of Text Books vs. Director of Income Tax (E)

The appeals are allowed but, in the circumstances, with no orders as to costs

ITA/810/2015HC Delhi03 May 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 12ASection 2Section 260

…6. In Council for the Indian School Certificate Examinations v. Director ITA Nos. 807, 810, 811, & 812/2015 Page 16 of 19 General of Income-Tax (Exemptions) (2014) 362 ITR 436 (Del) the Court held the Council for the Indian School Certificate Examinations to be an educational institution and quashed the order which denied it exemption under Section 10 (23c) (vi) of the Act. It was reiterated as under: “It is, therefore, clear that courts have laid emphasis on the activity undertaken, while construing or decidi…

` Niharika Education Society, Ghaziabad vs. Addl. CIT, Ghaziabad

In the result, the ground nos

ITA 6183/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Jan 2017AY 2010-11

Bench: Shri S.V. Mehrotraassessment Year : 2010-11 Niharika Education Society, Addl. Cit, Range-1, C/O Akhilesh Kumar, Advocate, Ghaziabad. Chamber No.206-07, Vs. Ansal “Satyam”, Rdc Raj Nagar, Ghaziabad. Pan : Aaatn 6147 P (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Rajesh Kumar, Sr.DR
Section 10Section 10(23)(c)Section 11(5)Section 12ASection 143(3)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-I”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER Assessment Year : 2010-11 Niharika Education Society, Addl. CIT, Range-1, C/o Akhilesh Kumar, Advocate, Ghaziabad. Chamber No.206-07, Vs. Ansal “Satyam”, RDC Raj Nagar, Ghaziabad. PAN : AAATN 6147 P (Appellant) (Respondent) Appellant by : Shri Akhilesh Kumar, Adv. Respondent by : Shri Rajesh Kumar, Sr.DR Date of hearing : 19-12-2016 Date of pronouncement : 19-01-2017 O R D E R PER S.V. MEHROTRA, A.M : This is an appeal filed by the assessee against the order dated 02.09.2015 passed by the Commis…