DIT(E) v. Institute of Chartered Accountants of India

347 ITR 86High Court#24593 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2022.

Judgments citing DIT(E) v. Institute of Chartered Accountants of India

Income-Tax Officer (Exemptions), Pune vs. Mitra Technology Foundation, Pune

In the result of, appeal of Revenue is dismissed

ITA 796/PUN/2017[2009-10]Status: DisposedITAT Pune18 May 2022AY 2009-10

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sharad ShahFor Respondent: Shri Piyushkumar Singh Yadav

Section 11Section 12ASection 2Section 2(15)Section 215

…oka Shikshana Trust Vs. CIT reported in 101 ITR 234, in the case of Gujarat State Co-operative Union reported in 195 ITR 279 (Guj.) and by placing reliance on the decision of Hon’ble High Court of Delhi in the case of Chartered Accountant of India reported in 347 ITR 86 (Del.) which held that the institute of Chartered Accountant of India which is neither school nor university could still be held to be providing education in the sense provisions u/s. 2(15) of the Act. In view of the same, examining the activities of the assessee therein the Delhi Tribunal held providing training in the field of remote sensing for…

Haryana State Remote Sensing Application Centre, Hisar vs. CIT(E), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 1849/DEL/2020[-]Status: DisposedITAT Delhi28 Jan 2022

Bench: Sh. A. D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Haryana State Remote Sensing Vs Cit(Exemption), Application Centre, Ccs Hau Chandigarh Campus Harsac, New Campus Hisar, Hisar-125004 (Appellant) (Respondent) Pan No. Aaaah1766M Assessee By : Sh. K. Sampath, Adv. Revenue By : Sh. Meenakshi Goswami, Cit Dr Date Of Hearing: 28.10.2021 Date Of Pronouncement: 28.01.2022

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Meenakshi Goswami, CIT DR

Section 10Section 12ASection 2(15)

…Recently, the Hon’ble Delhi High Court also considered the meaning of the word education in the context of dissemination of knowledge and training provided by professional bodies. This was in the decision DIT(E) vs. Institute of Chartered Accountants of India 347 ITR 86. After considering the Hon’ble Apex Court decision in Sole Trustee Lok Shiksha Sansthan and Others, the Hon’ble High Court ruled that the Institute of Chartered Accountants of India which is neither a school nor a university could still be held to be providing education in the sense of the section 2(15) of the Act. The following observations in th…

ACIT(E), Circle-2(1), New Delhi vs. Professional Assistance for Development Action, New Delhi

ITA 3313/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Sept 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri KVSR Krishna, AdvFor Respondent: Shri Avikal Manu, Sr. DR

Section 11Section 11(1)Section 143(3)Section 2(15)

…iso to section 2(15) and the assessee also relied on the various case laws being- GS1 India vs. DGIT (Exemption), 360 ITR 138 (Delhi) (2014). i) Bureau of India Standards vs. DGIT (E), 358 ITR 78 (Delhi) (2013). ii) iii) Director of Income Tax (E) vs. ICAI, 347 ITR 86 (Delhi)(2012). iv) ICAI vs. DGIT(E) 347 ITR 99 (Delhi) (2012). 4.1.3 As per the contention of the appellant its activities fall under the category of relief of poor and, in support, the appellant has relied on the objects of the society as per the Memorandum of Association, details of which are at para5 of the appellant's submissions reproduced ab…