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

Rudrakash Professional Trust, Jaipur vs. CIT, Jaipur

In the result, appeal of the Assessee in ITA No

ITA 338/JPR/2016[]Status: DisposedITAT Jaipur21 Mar 2017
For Appellant: Shri Nikhlesh kataria(CA)For Respondent: Shri Virendra Mehta (CIT)
Section 12ASection 2(15)

…s. The contention of the assessee is that, the ld. CIT has not appreciated the fact in right perspective. The ld. Counsel for the assessee has placed reliance upon the judgment of Hon’ble Delhi High Court rendered in the case of Delhi Music Society Vs. DGIT 357 ITR 265(Del) also decision of the Co- ordinate Bench rendered in the case of Additional Director of Income Tax(E) vs. Samudra Institute of Maritime Studies Trust ITA 2668/Mum/2012. 3. On the contrary, the ld. Departmental Representative has opposed the submission and submitted that the activities of the assessee is not of charitable nature as has been…

Patanjali Yogpeeth (Nyas), Delhi vs. ADIT(Exemption), New Delhi

Appeal is allowed

ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L. P. Sahu

For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)

…tic training in order to develop the knowledge, skill, mind and character of students, is to be regarded as `education’ covered under section 2(15) of the Act. 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)(…

` 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

…hat the ld. CIT(A) primarily rejected the assessee’s claim on the ground that assessee was a mere service provider and facilitating the IMT in its job of providing education. Ld. counsel relied on following case laws :- 1. DELHI MUSIC SOCEITY V CIT [2013] 357 ITR 265(DEL) 2. Society For Participatory Research in Asia V ITO [2016] 71taxmann.com 321 (Delhi -G) 3. ITO V Science Olympaid Foundation [2014] 48 taxmann.com 382 (Delhi - Trib.) 4. ADIT V Hyderabad Study Circle (2015) 55 taxmann. Com 379 (Hyd-trib.) 5. OXFORD ACADEMY FOR CAREER OEV. V. CIT [2009] 315 ITR 382 (ALL) 6. Meritta Welfare Trust v CIT [2015]…

ITO (E), New Delhi vs. M/S. Katha, New Delhi

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

ITA 4244/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Nov 2016AY 2010-11

Bench: Sh. N. K. Sainiita No. 4244/Del/2016 : Asstt. Year : 2010-11 Income Tax Officer (E), Vs M/S Katha, Ward-1(24 A-3, Aurobindo Marg, Survodhya New Delhi Enclave, New Delhi-110017 (Appellant) (Respondent) Pan No. Aaatk2702M Assessee By : Mrs. Lalitha Krishnamurthy, Ca Revenue By : Sh. Rajesh Kumar, Sr. Dr Date Of Hearing : 18.10.2016 Date Of Pronouncement : 28.11.2016 Order This Is An Appeal By The Department Against The Order Dated 30.05.2016 Of Ld. Cit(A)-36, New Delhi.

For Appellant: Mrs. Lalitha Krishnamurthy, CAFor Respondent: Sh. Rajesh Kumar, Sr. DR
Section 11Section 143(1)Section 2Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-II’, NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 4244/Del/2016 : Asstt. Year : 2010-11 Income Tax Officer (E), Vs M/s Katha, Ward-1(24 A-3, Aurobindo Marg, Survodhya New Delhi Enclave, New Delhi-110017 (APPELLANT) (RESPONDENT) PAN No. AAATK2702M Assessee by : Mrs. Lalitha Krishnamurthy, CA Revenue by : Sh. Rajesh Kumar, Sr. DR Date of Hearing : 18.10.2016 Date of Pronouncement : 28.11.2016 ORDER This is an appeal by the department against the order dated 30.05.2016 of ld. CIT(A)-36, New Delhi. 2. The only effective ground raised in this a…

M/S. R K Educational Trust, New Delhi vs. DIT(Exemptions), New Delhi

In the result, the appeal is allowed

ITA 3748/DEL/2014[]Status: DisposedITAT Delhi26 Aug 2016

Bench: Shri Kuldip Singh & Shri Anadi N Mishra

For Appellant: Shri A.K. Srivastava, FCAFor Respondent: Mrs. Meenakshi Singh, CIT(DR)
Section 12A

…included in section 2 (15) of I.T. Act under which “charitable purpose” is defined. In a case decided by Hon’ble Jurisdictional High Court in the case of Delhi Music Society v. Director General of Income-tax (2012) 17 Taxmann. Com 49/204 Taxman 231/(2013) 357 ITR 265 (Delhi) the Hon’ble High Court held that where any school or educational institution is being run in a systematic manner with regular classes, vacations, attendance requirements, enforcement of discipline and so on; it meets the requirement of an educational institution. The appellant’s reliance on Delhi ITAT decision in the case of Shivanand…

ADIT(OSD)(E), New Delhi vs. Bird Education Society for Travel & Tourism, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 2131/DEL/2012[2008-09]Status: DisposedITAT Delhi16 May 2016AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri K.K. Jaiswal, DRFor Respondent: Shri Aditya Roy Singh, Advocate
Section 11Section 12ASection 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : “A” NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No: 2131/Del/2012 AY : - 2008-09 Asstt. Director of Income Tax vs. Bird Education Society for (OSD)(E), Trust Ward-III, Travel & Tourism, Laxmi Nagar Distt. Centre, E-9, Connaught Place, Delhi. New Delhi-110 019. (PAN AABCB6307M) (Respondent) (Appellant) Appellant by : Shri K.K. Jaiswal, DR Respondent by : Shri Aditya Roy Singh, Advocate Shri Tarandeep Singh, Advocate Date of Hearing : 16.03.2016 Date of pronouncement : 16.05.2016 O R D E R PE…