DIT v. Samudra Institute of Maritime Studies Trust

369 ITR 645High Court2014#8439 most cited

What is DIT v. Samudra Institute of Maritime Studies Trust authority for?

An institute administering and maintaining technical training for the maritime industry, even without approved courses, is considered an educational institute.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

DIT v. Samudra Institute of Maritime Studies Trust · Samudra Institute · educational institute · maritime industry training · Bombay High Court · section 10(22) · section 12AA · educational activity

Issues it is cited on

mutuality principlesection 10(22)corpus donationproviso to section 2(15)section 2(15)national faceless assessment centrefaceless assessmentsection 12aasection 28section 10section 12asection 11

Judgments citing DIT v. Samudra Institute of Maritime Studies Trust

Nandadevi Outdoor Leadership School India, New Delhi vs. ITO, New Delhi

In the result, appeal in ITA No

ITA 979/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…f discipline is in "education'' or not. Though it did not conduct its own examination or awarded degrees the Hon'ble High Court held that it meets the requirement of educational institute. Similarly, in DIT(E) Vs. Samudra Institute Of Maritime Studies Trust 369 ITR 645 the Hon'ble Bombay High Court had an occasion to consider whether the above assessee set up to administer and maintain technical trading institute for pre sea and post sea training for the ships and maritime industry is an ''education ' activity or not. Hon'ble High Court held that though courses are not approved it is an educational institute.…

Nandadevi Outdoor Leadership School India, Delhi vs. ITO, New Delhi

In the result, appeal in ITA No

ITA 978/DEL/2022[-]Status: DisposedITAT Delhi31 Jan 2023

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.

Section 12ASection 2(15)Section 25Section 80G

…f discipline is in "education'' or not. Though it did not conduct its own examination or awarded degrees the Hon'ble High Court held that it meets the requirement of educational institute. Similarly, in DIT(E) Vs. Samudra Institute Of Maritime Studies Trust 369 ITR 645 the Hon'ble Bombay High Court had an occasion to consider whether the above assessee set up to administer and maintain technical trading institute for pre sea and post sea training for the ships and maritime industry is an ''education ' activity or not. Hon'ble High Court held that though courses are not approved it is an educational institute.…

Umak Education Trust, Delhi vs. JCIT (E), Range- 2, Delhi

ITA 690/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Nov 2022AY 2014-15

Bench: Shri Anil Chatrurvedi & Shri Anubhav Sharmaumak Education Trust, Vs. Jcit(E), S-135, Greater Kailash Ii, Range-2, New Delhi Delhi (Appellant) (Respondent) Pan: Aaatu2598P

For Appellant: Ms. Kanika Jain, CAFor Respondent: Shri Abhishek Kumar, Sr. DR
Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 194Section 194JSection 80G(5)(vi)

…r the purposes of the making a distinction without any substantial reasoning. In this context she refered to following judgments:- • 250 ITR 504 (Del) CIT v. Shri Ram Education Foundation • 252 ITR 837 (Guj) CIT v. Shri Lai Bahadur Shastri Education Society • 369 ITR 645 (Bom) DIT v. Samudra Institute of Maritime Studies Trust • 366 ITR 85 (Guj) DIT v. Ahmedabad Management Association • 74 TTJ 177 (Mum) St. Joseph Technical School v. Asstt. DIT • 154 ITD 10 (Del) Praxis Institute of Participatory Practices v. DIT • 70 SOT 443 (Hyd) Water and Land Management Training and Research 25 Institute v. DIT • Gujarat Stat…

DCIT (E)-1(1), Mumbai vs. B P Marine Academy, Navi Mumbai

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

ITA 963/MUM/2019[2014-15]Status: DisposedITAT Mumbai13 Jul 2022AY 2014-15
Section 11Section 12ASection 2(15)

…THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 963/Mum/2019 (A.Y. 2014-15) Vs. B.P. Marine Academy DCIT(E)-1(1) Room No. 506 7th Floor, Sai Pooja 5th Floor Chambers, Sector 11 Piramal Chambers CBD Belapur Opp. Lalbaug, Lower Parel Navi Mumbai-400 614. Mumbai-400 012. PAN : AACCB7698A (Appellant) (Respondent) Assessee by Shri Bhupendra Shah Department by Dr. Mahesh Akhade Date of Hearing 06.07.2022 Date of Pronouncement 13.07.2022 O R D E R Per B.R.Baskaran (AM) :- The revenue has filed this appeal challenging the order dated 24.9.2018 p…

Income Tax Officer(Exemption) Ward-1(1), Mumbai vs. Association of Physicians of India, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 974/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18
Section 11Section 143Section 2(15)Section 28

…ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Income Tax Officer (Exemption) Ward-1(1) Mumbai ……………...………… Appellant Vs. The Associaiton of Physician of India ………………….…… Respondent Turf Estate 6 & 7, Dr.E. Moses Road, Near Mahalaxmi Station (W), Opp. Shakti Mills Compound, Mumbai 400011 [PAN: AAATA0598F] Appearances by: Dr. Pratap Narayan Sharma for the appellant None for the re…

Income Tax Officer (Exemption), Ward-1(1), Mumbai vs. Association of Physicians of Indiaf, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 973/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2022AY 2016-17
Section 11Section 143Section 2(15)Section 28

…ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Income Tax Officer (Exemption) Ward-1(1) Mumbai ……………...………… Appellant Vs. The Associaiton of Physician of India ………………….…… Respondent Turf Estate 6 & 7, Dr.E. Moses Road, Near Mahalaxmi Station (W), Opp. Shakti Mills Compound, Mumbai 400011 [PAN: AAATA0598F] Appearances by: Dr. Pratap Narayan Sharma for the appellant None for the re…

Income Tax Officer(Exemption)Ward-1(1), Mumbai vs. Association of Physicians of India, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 972/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2022AY 2015-16
Section 11Section 143Section 2(15)Section 28

…ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Income Tax Officer (Exemption) Ward-1(1) Mumbai ……………...………… Appellant Vs. The Associaiton of Physician of India ………………….…… Respondent Turf Estate 6 & 7, Dr.E. Moses Road, Near Mahalaxmi Station (W), Opp. Shakti Mills Compound, Mumbai 400011 [PAN: AAATA0598F] Appearances by: Dr. Pratap Narayan Sharma for the appellant None for the re…

Income Tax Officer (Exemption) Ward-1(1), Mumbai vs. Association of Physicians of India, Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 971/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Jun 2022AY 2014-15
Section 11Section 143Section 2(15)Section 28

…ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Page 1 of 8 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] ITA Nos.: 971 to 974/Mum/2022 Assessment years: 2014-15 to 2017-18 Income Tax Officer (Exemption) Ward-1(1) Mumbai ……………...………… Appellant Vs. The Associaiton of Physician of India ………………….…… Respondent Turf Estate 6 & 7, Dr.E. Moses Road, Near Mahalaxmi Station (W), Opp. Shakti Mills Compound, Mumbai 400011 [PAN: AAATA0598F] Appearances by: Dr. Pratap Narayan Sharma for the appellant None for the re…

The Indian Institute of Architects, Mumbai vs. Income Tax Officer Exem, WD, 2(4), Mumbai

In the result, appeal by the assessee is allowed

ITA 293/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri K. Shivaram a/wFor Respondent: Shri B.K. Bagchi
Section 11Section 12ASection 143(3)Section 2(15)Section 250

…fee structure of the institute for these courses was not on the higher side. Further, the impugned order places reliance upon the decision of this court in DIT (Exemption) v. Samudra Institute of Maritime Studies Trust [2014] 49 taxmann.com 510/226 Taxman 297/369 ITR 645 to inter alia hold that the activity which is carried out by the respondent-assessee is educational in nature. This is for the reason that it imparts education to the members of the banking industry and prepares them to discharge their duties as bankers more efficiently. Further, with regard to the objection of the Assessing Officer that as the b…

The Association of Physician of India, Mumbai vs. Asst Director of Income Tax (E) II (2), Mumbai

In the result, Ground No.1 of the assessee‟s appeal is allowed

ITA 3162/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Sept 2021AY 2013-14
Section 11Section 12ASection 143(3)Section 2(15)

…or journal etc. incidental to furtherance of it‟s objective of imparting education. We may, in this regard, refer to the following observations made by Hon‟ble Jurisdictional High Court in the case of DIT vs Samudra Institute of Maritime Studies Trust [(2014) 369 ITR 645 (Bom)] as follows:- 5. We are of the opinion that the Tribunal has applied the correct test in concluding that the exemption under section 11 of the Act can be availed of by the Respondent – Assessee. In doing so, the Tribunal referred to the objects as set out in the Trust Deed of the Respondent – Assessee. They are to set up, administer and mai…

The Association of Physician of India, Mumbai vs. Asst Director of Income Tax (E) II (2), Mumbai

In the result, Ground No.1 of the assessee’s appeal is allowed

ITA 2623/MUM/2019[2011-12]Status: DisposedITAT Mumbai03 Mar 2021AY 2011-12
Section 11Section 12ASection 143(3)Section 2Section 2(15)

…or journal etc. incidental to furtherance of it’s objective of imparting education. We may, in this regard, refer to the following observations made by Hon’ble Jurisdictional High Court in the case of DIT vs Samudra Institute of Maritime Studies Trust [(2014) 369 ITR 645 (Bom)] as follows:- 5. We are of the opinion that the Tribunal has applied the correct test in concluding that the exemption under section 11 of the Act can be availed of by the Respondent – Assessee. In doing so, the Tribunal referred to the objects as set out in the Trust Deed of the Respondent – Assessee. They are to set up, administer and ma…

B P Marine Academy, Mumbai vs. Dy CIT (E) 1(1), Mumbai

In the result, ground no 6 is allowed in favour of the Assessee

ITA 174/MUM/2019[2014-15]Status: DisposedITAT Mumbai06 Sept 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri Rajesh Kumarassessment Year : 2014-15

For Appellant: Shri Bhupendra Shah, ARFor Respondent: Shri Manoj Kumar Singh, DR
Section 11Section 11(1)Section 13(3)Section 143(1)Section 234Section 234ASection 271(1)(c)Section 80G

…also find that the Assessing Officer observed that the activities of the Assessee is business income u/s 2(15). On the other hand, the Ld. CIT (A) has allowed this ground by relying upon the decision in the case of Samudra Institute of Maritime Studies Trust [369 ITR 645(Bom)(2014)] which is exactly identical to the facts of the instant case before us. The Ld. CIT (A) has discussed the said judgment at length at para 4.4.1. of the impugned Appellate Order. We also find that the Ld. CIT (A) has also Page4 taken note of the case of Lokshikshan Trust [101 ITR 234(SC)] in which it was held that “the sense in which th…

The Indian Institute of Banking & Finance ( Formerly Known As the Indian Insitute of Bankers), Mumbai vs. Commissioner of Income Tax (Exemptions), Mumbai

In the result, assessee’s appeal is partly allowed for statistical purposes

ITA 6763/MUM/2017[2016-17]Status: DisposedITAT Mumbai02 Aug 2019AY 2016-17

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Awungshi Gimsan
Section 10Section 10(22)Section 26

…5] 55 taxmann.com 255; 2. Aditanar Educational Institution v/s ACIT, [1997] 224 ITR 310 (SC); 3. Council for the Indian School Certificate Examination v/s DGIT, [2014] 362 ITR 436 (Del.); and 4. DIT(E) v/s Sumudra Institution of Maritime Studies Trust, [2014] 369 ITR 645 (Bom.). 10. The learned Departmental Representative submitted, in course of proceedings before learned Commissioner (Exemp.), the assessee failed to furnish plausible explanation to various queries raised by him, such as, increase in examination fees, increase in surplus, nature and character of the institution etc. Drawing our attention to cert…

DIT v. Samudra Institute of Maritime Studies Trust (369 ITR 645) — Cited in 13 Judgments | BharatTax