Delhi Music Society v. DGIT

357 ITR 265High Court2013#2540 most cited

What is Delhi Music Society v. DGIT authority for?

An institution systematically teaching music or arts qualifies as an 'educational institution' and is eligible for exemption under Section 10(23C)(vi), even if it is not recognized by any university or Board and does not award its own degrees or certificates.

46

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

Delhi Music Society v. DGIT · Section 10(23C) · Section 10(23C)(vi) · educational institution · exemption eligibility · systematic teaching · music and arts · university recognition · degrees or certificates · non-profit

Also reported as

17 Taxmann.com 49204 Taxmann 231246 CTR 327

Sections most often in play

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

Issues it is cited on

section 11(4)section 10(22)advancement of general public utilitysection 10(23c)(vi)proviso to section 2(15)section 147(a)section 11(4a)section 2(15)credit for tdssection 10(23c)corpus donationinterest under section 234a

Judgments citing Delhi Music Society v. DGIT

ACIT (E), Circle- 2(1), New Delhi vs. Young Womens Christian Association of Delhi, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 6776/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Jun 2021AY 2013-14

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6776/Del/2017 : Asstt. Year : 2013-14 Acit(E), Vs Young Womens Christian Circle-2(1), Association Of Delhi, Ashoka New Delhi Road, New Delhi-110001 (Appellant) (Respondent) Pan No. Aaaty0027H Assessee By : Sh. A. T. Panda, Adv. Revenue By : None Date Of Hearing: 17.06.2021 Date Of Pronouncement: 29.06.2021

For Appellant: Sh. A. T. Panda, AdvFor Respondent: None
Section 11Section 2(15)

…9/2016 for the A.Y. 2009-10 3. We have perused the order of the Hon’ble High Court wherein the appeal of the revenue has been dismissed by the Hon’ble Jurisdictional High Court referring to the decision of the Court in the case of Delhi Music Society Vs DGIT 357 ITR 265 wherein it was held that the assessee is a charitable organization and the receipts of the assessee are eligible for exemption. 4. Keeping in view the fact that the ld. CIT (A) has rightly deleted the addition based on the judgment of the Hon’ble Jurisdictional High Court, we hereby decline to interfere with the order of the ld. CIT (A). 3 Young…

DCIT (Exemption), New Delhi vs. M/S. Young Women'S Christian Association of India, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2760/DEL/2017[2012-13]Status: DisposedITAT Delhi16 Feb 2021AY 2012-13

Bench: Ms. Suchitra Kambledr. B. R. R. Kumar(Through Video Conferencing) Ita No. 2760/Del/2017 : Asstt. Year : 2012-13 Dcit(E), Vs M/S Young Women’S Christian Circle-2(1), Association Of Delhi, Ashoka Road, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaaty0027H Assessee By : Sh. A.T. Panda, Adv. Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 16.02.2021 Date Of Pronouncement: 16.02.2021

For Appellant: Sh. A.T. Panda, AdvFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 2(15)

…9/2016 for the A.Y. 2009-10 3. We have perused the order of the Hon’ble High Court wherein the appeal of the revenue has been dismissed by the Hon’ble Jurisdictional High Court referring to the decision of the Court in the case of Delhi Music Society Vs DGIT 357 ITR 265 wherein it was held that the assessee is a charitable organization and the receipts of the assessee are eligible for exemption. 4. Keeping in view the fact that the ld. CIT (A) has rightly deleted the addition based on the judgment of the Hon’ble Jurisdictional High Court, we hereby decline to interfere with the order of the ld. CIT (A). 5. In…

Niit Foundation, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 May 2020AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar , CAFor Respondent: Ms. Parmita M. Biswas, CIT DR
Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…f the Act. There should he a normal schooling by way of regular and systematic instruction. 7.2.3. The assessee has relied upon the decision of the Hon'ble Delhi High Court in the case Delhi Music Society v. DGIT [2012] 17 taxmann.com 49/204 Taxman 231/(2013] 357 ITR 265/(2012] 246 CTR 327 stating that the court took a very broad view of 'education' for the purposes of section 2(15) and gave a new perspective to the Supreme Court decision in the case of Sole Trustee, LokoSikshana Trust v. CIT [1975] 101 ITR 2.34. It held that teaching music should also be treated as education even if the society was not affiliate…

The Mehli Mehta Music Foundation, Mumbai vs. ITO (E) 2(4), Mumbai

In the result, the appeal of assessee is allowed

ITA 7608/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Jun 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: S/shri S.E. DwturFor Respondent: Ms. Jothi Lakshmi Nayak, DR
Section 11Section 12ASection 143(3)Section 2(15)

…the assessee is set up for the purpose of donation, the exemption under section 11 of the Act cannot be denied and this view is supported by the decision of Hon’ble Delhi High Court in the case of Delhi Music Society vs. Director General of Income-tax (2013) 357 ITR 265 (Delhi) and Bombay High Court in the case of Director of Income-tax vs. National Safety Council (2008) 305 ITR 257 (Bombay). 14. On the other hand, the learned Sr. DR stated that the case laws relied on by the learned Counsel for the assessee are on its own facts and facts in present case do not support the facts cited in the decision of Hon’ble…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2839/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

In the result, ITA No. 2841/Ahd/17, i

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Gujarat Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
Section 11Section 2(15)

…10-11) ITA Nos: 2839, 2840 and 2841/ Ahd/ 2017 (Assessment years: 2012-13, 2013-14 and 2014-15) Page 43 of 151 education which is provided in non-scholastic manner also. A reference is then made to Hon’ble Delhi High Court in the case of Delhi Music Society 357 ITR 265(Delhi) wherein it is said to have been held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. On the strength of these arguments, it is contended that the assessee is engaged in imparting of Education and hence, the amended proviso to se…

Video Photographers Association of Gujarat, Ahmedabad vs. The Dy.DIT (Exemp.), Ahmedabad

In the result, the appeal is allowed

ITA 470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Jan 2019AY 2010-11
Section 11Section 12Section 143(3)Section 2Section 2(15)

…whereby only normal schooling i.e. ‘scholastic’ education is covered. It has been held that section 2(15) covers education which is provided in non-scholastic manner also. On a similar note, Hon’ble Delhi High Court in the case of Delhi Music Society Vs DGIT 357 ITR 265(Delhi) has held that teaching and promoting all forms of music and dance, western, Indian, and any other according to the objects of the Trust is also imparting of Education. In the light of these discussions, and bearing in mind entirety of the facts of this case, I am of the considered view that teaching the art of photography, which is main an…

Calicut Educationtrust, Calicut vs. The ITO, WD-1, Calicut

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

ITA 266/COCH/2018[2003-04]Status: DisposedITAT Cochin30 Oct 2018AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R

Section 10Section 11Section 12A

…nd for applying maximum marginal rate of tax. It was submitted that the CIT(A) had not properly examined the claim of the assessee for exemption u/s. 10(23C)(iiiad). The Ld. AR relied on the decisions in Delhi Music Society vs. Director General of Income-tax (357 ITR 265) and CIT vs. Doon Foundation (154 ITR 208). 6. The Ld. DR relied on the order of the lower authorities. 7. We have heard the rival submissions and perused the record. The assessee is a Trust registered u/s. 12A of the I.T. Act. The main objects of the assessee- Trust are as under: 1. To work for the educational cultural, social advancement of t…

Shanmukhananda Fine Arts & Sangeetha Sabha, Mumbai vs. DDIT (E) I(2)

ITA 1975/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Mar 2018AY 2011-12

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1975/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./6858/Mum/2016,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2011-12 वष" Sri Shanmukhananda Fine Arts & Ddit (Exemption)-I-(2) Sangeetha Sabha Piramal Chambers, 5Th Floor 292,Comrade Harbanslal Marg, Vs. Mumbai-400 012. Sion (East)Mumbai-400 022. Pan:Aaats 2694 E (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri V. Rajguru-Cit-Dr अपीलाथ" क" ओर से /Assessee By: Shri Vijay Mehta/Govind Javeri सुनवाई क" तारीख / Date Of Hearing: 14/12/2018 घोषणा क" तारीख / Date Of Pronouncement: 02.03.2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /Per Rajendra, Am- अनुसार Challenging The Orders Dated 20/01/2016 Of The Cit(A)-1, Mumbai The Assessee Has Filed The Above Mentioned Two Appeals For The Same A.Y.The First Appeal Is Against The Regular Appellate Order,Whereas The Second Appeal Is About The Rectification Application Filed Under Section 154 Of The Act. We Are Adjudicating Both The Appeals Together. Assessee-A Registered Trust,Filed Its Return Of Income On 27/09/2011,Along With The Income & Expenditure Account & Other Financial Statements Declaring Deficit Of Rs. 27.17 Crores. The Assessing Officer (Ao)Completed The Assessment On,10/03/2014,U/S. 143(3)Of The Act, Determining Its Income At Rs.4.51 Crores.

For Appellant: Shri Vijay Mehta/Govind JaveriFor Respondent: Shri V. Rajguru-CIT-DR
Section 11Section 143(3)Section 154Section 2(15)

…ange Ltd.(105 ITR 546) and Woman’s India Trust(379 ITR 506).For Rule of consistency,he referred to the case of Shree Ram Memorial Foundation (158 ITR 3) and Excel Industries Ltd.(358 ITR 295).Cases of Thyaga Brahma Gana Sabha (188 ITR 160),Delhi Music Society(357 ITR 265) Jeevan Vidya Mission (ITA/770/ Mum/ 2014,dtd.30.09.2014)were relied upon to argue that music was part of educational activity. The cases of Lala Lajpatrai Memorial Trust(IT Appeal No.2307 of 2013 dtd.13.04.2016), India Trade Promotion Organisation(371 ITR 333) and Army Welfare Placement Organisa - tion(ITA/2996/Del/2011 dtd.22.01.15) was referre…

ADIT(E), New Delhi vs. M/S. Eklavya Foundation, New Delhi

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 2870/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Sept 2017AY 2010-11

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

…Trustee Lok Shikshan Trust Vs. CIT, 101 ITR 234 (SC) as well as various other case laws. Whereas, Ld.AR of the appellant has relied on the latest judgement of the Hon'ble Delhi High Court in the case of Delhi Music Society Vs. DGIT(E), reported at 65 DTR 337/246 CTR 327. In para 4 of the judgement the Hon'ble Delhi High Court has considered the decision of Sole Trustee Lok Shikshan Trust Vs. CIT (101 ITR 234) of Hon'ble Supreme Court and in para 9 & 12 Hon'ble High Court of Delhi has further discussed the said order of Hon'ble Supreme Court and later on in para 19 of the order, the Hon'ble Delhi High Court has d…

ADIT (E), New Delhi vs. Eklavya Foundation, New Delhi

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 4292/DEL/2012[2009-10]Status: DisposedITAT Delhi18 Sept 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

…Trustee Lok Shikshan Trust Vs. CIT, 101 ITR 234 (SC) as well as various other case laws. Whereas, Ld.AR of the appellant has relied on the latest judgement of the Hon'ble Delhi High Court in the case of Delhi Music Society Vs. DGIT(E), reported at 65 DTR 337/246 CTR 327. In para 4 of the judgement the Hon'ble Delhi High Court has considered the decision of Sole Trustee Lok Shikshan Trust Vs. CIT (101 ITR 234) of Hon'ble Supreme Court and in para 9 & 12 Hon'ble High Court of Delhi has further discussed the said order of Hon'ble Supreme Court and later on in para 19 of the order, the Hon'ble Delhi High Court has d…

DDIT (E), Delhi vs. Petrotech, New Delhi

ITA 6259/DEL/2012[2009-10]Status: DisposedITAT Delhi11 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

For Appellant: Sh Ajay Vohra, Sr. AdvFor Respondent: Sh. FR Meena, Sr. DR
Section 11Section 11hSection 12ASection 143(3)Section 2(15)Section 80G

…egarded as education, the same must: a) involve systematic instruction, schooling or training; b) develop the knowledge, skill, mind and character of students Following the aforesaid decision, the Delhi High Court in the case of Delhi Music Society vs. DGIT: 246 CTR 327/ 204 Taxman 231 (Del) held that since the assessee society was teaching and promoting all forms of music and dance - western, Indian or any other and was run like any school or educational institution in a systemic manner with regular classes, the same therefore, met the requirement of an educational institution within meaning of section 10(23C)(…