DDIT v. Shanti Devi Progressive Education Society

340 ITR 320High Court2012#14105 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 11 Section 11(1)Section 11(1)(a)Section 11(1)(d)Section 12 Section 12A Section 12AA Section 12AA(3)

Judgments citing DDIT v. Shanti Devi Progressive Education Society

ITO (E), NEW DELHI vs. M/S CHADHA EDUCATION SOCIETY, DELHI

In the result, the appeal of the Revenue in ITA No

ITA 91/DEL/2016[2011-12]Status: DisposedITAT Delhi13 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Baldev Raj, CAFor Respondent: Shri R.K. Doi, Sr. DR

Section 11Section 11(1)(a)Section 11(1)(d)Section 12ASection 133(6)

…also argued that none of the persons called by the AO to verify the donation, have said that there was coercion or undue pressure to admit the children. The ld. counsel for the assessee relied upon the decision in the case of Deputy Director Income tax Vs. 340 ITR 320; the decision in the case of CIT Vs. Balaji Education, Charitable Public Trust 374 ITR 274 and the decision of the Hon'ble Karnataka High Court in the case of Kammavari Sangham 146 Taxmann.com 367. 11. The ld counsel of the assessee further added that the Department has treated the assessee as having been granted the Registration u/s 12A, in su…

DHARMAPRAKASHA RAJANAHALLI RAMASETTY EDUCATIONAL TRUST,DAVANAGERE vs. THE INCOME TAX OFFICER, WARD -2, DAVANAGERE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 898/BANG/2019[2010-11]Status: DisposedITAT Bangalore25 Feb 2020AY 2010-11

Bench: Shri Chandra Poojari

For Appellant: --- None ---For Respondent: Dr.Ganesh R.Ghale, Standing Council for DR

Section 10

…e educational institution. In support of its claim, the assessee relied on the following judgments :- (i) Aditanar Educational Institution 244 ITR 310 SC (ii) Vanita Vishram Trust v. CCIT 327 ITR 121 Bom (iii) DDIT v. Shanti Devi Progressive Education Society 340 ITR 320 Del. (iv) CIT v. Sree Narayana Chandrika Trust [(1995) 212 ITR 456 (Ker.)] (v) Brahmin Educational Society v. ACIT [(1997) 227 ITR 317 (Ker.)] 6. The Assessing Officer did not accept the contention of the assessee and has not granted exemption u/s 10(23C)(iiiad) by stating that the trust is not existing solely for education purposes as the trust…

THE INDIAN EDUCATION SOCIRTY,HISAR vs. ITO, HISAR

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 5991/DEL/2016[2010-11]Status: DisposedITAT Delhi14 Nov 2019AY 2010-11

Bench: : Shri H.S. Sidhu & Shri O.P. Kant

Section 11Section 11(1)(a)Section 11(1)(d)Section 12Section 12ASection 13

…gh claiming exemption u/s 11 has not furnished any evidence that it has fulfilled the aforesaid conditions specified in section 11 for claim of exemption for the above accumulated amount. The case of OBIT vs. Shanti Devi Progressive Educational Society (2012) 340 ITR 320 (Del) quoted by the appellant does not help the appellant as that judgement has been rendered in the context of exemption u/s 10(22) of the I.T. Act. It is not the case of the appellant that it was claiming deduction/exemption u/s 10(22) of the IT Act. The Hon'ble Court in that case has examined corpus fund and loan received from parents in the c…

ACIT(E), NEW DELHI vs. INDIA INTERNATIONAL CENTRE, NEW DELHI

In the result, this appeal of Revenue is dismissed

ITA 5191/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Angad Gulati, AdvFor Respondent: Shri Janardan Das, Sr. DR

Section 10Section 12ASection 143(3)Section 2(15)

…view of the matter as has been done by the Director of Income Tax (Exemption). The rule of consistency strictly is in favour of the assessee as per the following judgments: (i) Dy. Director of Income Tax Vs. Shanti Devi Progressive Educations Society [2012] 340 ITR 320 (Delhi). (ii) Excel Industries SC-2013-TIOL-52-SC-IT The principle of mutuality is very much applicable on the facts of the assessee’s case and the same has also-been accepted in the previous years in assessee’s own case. 23) Another important aspect that needs to be highlighted is that while obtaining the approval u/s 10(23C)(iv) of the I.T. Ac…

MULTIPURPOSE EDUCATION SOCIETY RADIO ELECTRIC INSTITUTE,MUMBAI vs. DDIT (E) I(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 1115/MUM/2013[2008-09]Status: DisposedITAT Mumbai27 Feb 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

Section 10Section 12ASection 143(3)Section 2(13)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1115/Mum/2013 (निर्धारण वर्ा / Assessment Year : 2008-09) बनाम/ M/s Multipurpose Education Dy.Director of Income Tax Society Radio Electric -(E)-I (1), Vs. Institute, Piramal Chambers, Lamington Chambers, Room No.504, Lamington Road, Parel, Mumbai-400004 Mumbai-400012 स्थायी ऱेखा सं./ PAN :AABTM0489J अपीऱधर्थी ओर से / Assessee by Shri Deepak Tralshawala प्रत्यर्थी की ओर से/Revenue by Shri Suman Kumar सुनवाई की तारीख / Date of Hearing : 14.2.2017…

ITO (E) TRUST WARD-IV vs. MAHARAJI EDUCATION TRUST,

In the result this appeal of the assessee is allowed

ITA 710/DEL/2008[2004-2005]Status: DisposedITAT Delhi17 Mar 2016AY 2004-2005

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R

Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…on this aspect by the A.O. in his orders. 5.3. We have gone through the case laws relied upon before us. These are extracted for ready reference. i. DIT(E) vs. Raunaq Education Foundation 249 ITR 76 (Del) ii. DDIT vs. Shanti Devi Progressive Education Society 340 ITR 320 (Del) iii. ITO vs. Baba Dhall Educational Society of India 27 SOT 391 (Del.) iv. CIT vs. Geetanjali Education Society 174 Taxman 440 (Raj.) v. ACIT vs. Shri Ganpati Educational Society ITA 2655/Del/11(Delhi ITAT) vi. Gagan Education Society vs. ACIT 131 ITD 443 (Agra) vii. CIT vs. Khalsa Rural Hospital & Nursing Training Institute 173 Taxman 180…

MAHARAJI EDUCATIONAL TRUST vs. DIT(E),

In the result this appeal of the assessee is allowed

ITA 311/DEL/2008[2008-2009]Status: DisposedITAT Delhi17 Mar 2016AY 2008-2009

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R

Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G