Director of Income Tax (Exemption) v. Delhi Public School Society

403 ITR 49High Court2018#11671 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Judgments citing Director of Income Tax (Exemption) v. Delhi Public School Society

THE COMM OF INCOME TAX (INTERNATIONAL TAXATION), HYDERABAD vs. K GOPI KRISHNA, HYDERABAD

The appeals are disposed of without any order

ITTA/278/2016HC Telangana06 Aug 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 11

…$-14, 15, 16 and 17. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Sanjay Kumar, Advocate. versus DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 326/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates. versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 277/2016 and 278/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through:…

BHAGWANT SINGH CHARITABLE TRUST,NEW DELHI vs. ACIT(EXEMPTION), CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6920/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Jul 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 11Section 11(1)Section 11(1)(c)Section 164(2)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 6920/Del/2018 : Asstt. Year: 2014-15 Bhagwant Singh Charitable Trust, Vs. ACIT(E), C-365, Defence Colony, Circle-1(1), New Delhi-110024 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAATB4863A Assessee by : Sh. A. K. Batra, CA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 25.04.2023 Date of Pronouncement: 17.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-40, New Delhi date…

M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 227/ASR/2017[0]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

Section 11Section 12Section 12A

…agreement with M/s Zee Learn Ltd. with the basic purpose of improving the quality of education cannot be termed to 7 be running of any business. 12. The ld. AR relied upon the decision of Delhi High Court in the matter of DIT vs. Delhi Public School Society 403 ITR 49 (Del). It was submitted that in that case the DPS Society was receiving the franchise charges from the affiliated schools on the basis of the franchises agreement for using logo moto etc. However, Delhi High Court on examination of the facts of the case had found that maintaining the schools in furtherance of educational purposes is a charitable a…

ITO (E), NEW DELHI vs. M/S. WRESTLING FEDERATION OF INDIA, NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 2063/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Dec 2018AY 2012-13

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 11Section 11(1)(c)Section 12ASection 2Section 2(15)Section 4A

…ok containing 98 pages in which he has submitted a written synopsis and relying some case laws as under : - (2015) 372 ITR 699 (SC) QUEEN’S EDUCATIONAL SOCIET VS CIT - (2015) 43 ITR 656 ( TRIB) DELHI DIT (EXEMPTION) VS ALL INDIA FOOTBALL FEDERATION . - (2018) 403 ITR 49 ( DELHI) DIT (E) VS DELHI PUBLIC SCHOOL SOCIETY - (2018) 400 ITR 0066 (AP) PRINCIPAL COMMISSIONER OF INCOME TAX VS INSTITUTE FOR DEVELOPMENT AND RESEARCH IN BANKING TECHNOLOGY. - (2017) 58 ITR ( Trib) 0431 ( Chennai) Dy Commissioner of Income Tax vs Tamil Nadu Cricket Association . - (2017) 55 ITR ( Trib) 149 ( DELHI) SOCIETY FOR PARTICIPATION RES…

ITO (E), NEW DELHI vs. M/S WRESTLING FEDERATION OF INDIA, NEW DELHI

In the result, both the appeals of the Revenue are dismissed

ITA 4755/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Dec 2018AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2010-11

Section 11Section 11(1)(c)Section 12ASection 2Section 2(15)Section 4A

…ok containing 98 pages in which he has submitted a written synopsis and relying some case laws as under : - (2015) 372 ITR 699 (SC) QUEEN’S EDUCATIONAL SOCIET VS CIT - (2015) 43 ITR 656 ( TRIB) DELHI DIT (EXEMPTION) VS ALL INDIA FOOTBALL FEDERATION . - (2018) 403 ITR 49 ( DELHI) DIT (E) VS DELHI PUBLIC SCHOOL SOCIETY - (2018) 400 ITR 0066 (AP) PRINCIPAL COMMISSIONER OF INCOME TAX VS INSTITUTE FOR DEVELOPMENT AND RESEARCH IN BANKING TECHNOLOGY. - (2017) 58 ITR ( Trib) 0431 ( Chennai) Dy Commissioner of Income Tax vs Tamil Nadu Cricket Association . - (2017) 55 ITR ( Trib) 149 ( DELHI) SOCIETY FOR PARTICIPATION RES…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. THE DELHI PUBLIC SCHOOL SOCIETY

The appeals are disposed of without any order

ITA/277/2016HC Delhi01 Oct 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11

…$-14, 15, 16 and 17. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Sanjay Kumar, Advocate. versus DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 326/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates. versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 277/2016 and 278/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through:…

COMMISSIONER OF INCOME TAX (EXEMPTION) vs. THE DELHI PUBLIC SCHOOL SOCIETY

The appeals are disposed of without any order

ITA/278/2016HC Delhi01 Oct 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11

…$-14, 15, 16 and 17. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Sanjay Kumar, Advocate. versus DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 326/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates. versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 277/2016 and 278/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through:…

DIT vs. DELHI PUBLIC SCHOOL SOCIETY

The appeals are disposed of without any order

ITA/261/2013HC Delhi01 Oct 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11

…$-14, 15, 16 and 17. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Sanjay Kumar, Advocate. versus DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 326/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates. versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 277/2016 and 278/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through:…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. THE DELHI PUBLIC SCHOOL SOCIETY

The appeals are disposed of without any order

ITA/326/2013HC Delhi01 Oct 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 11

…$-14, 15, 16 and 17. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Sanjay Kumar, Advocate. versus DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 326/2013 DIRECTOR OF INCOME TAX (EXEMPTION) Appellant Through: Mr. Ruchir Bhatia, Ms. Vibhooti, Advocates. versus THE DELHI PUBLIC SCHOOL SOCIETY Respondent Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advocates. ITA 277/2016 and 278/2016 COMMISSIONER OF INCOME TAX (EXEMPTIONS) Appellant Through:…

Director of Income Tax (Exemption) v. Delhi Public School Society (403 ITR 49) — Cited in 9 Judgments | BharatTax