Governing. Body of Rangaraya Medical College v. ITO

117 ITR 284High Court1979#22115 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Judgments citing Governing. Body of Rangaraya Medical College v. ITO

The Rediant Way School, Raipur (Cg) vs. The the Chif Commisioner of Income Tax, Raipur (Cg)

In the result, the appeal of assessee is allowed

ITA 15/BIL/2017[2013-14]Status: DisposedITAT Raipur21 Sept 2022AY 2013-14

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri P.K.Mishra, CIT-DR

Section 10Section 253

…at 224 ITR 310, ii. CIT (Addl) vs. Surat Art Silk Manufacturers Association (1980) 121 ITR 1 (SC), iii. Ereaut (Inspectors of Taxes) vs. Girl's Public Day School Trust Ltd (1930) 15 TC 529 (HL), iv. Rangaraya medical College (Governing Body of) vs. ITO (1979) 117 ITR 284 (AP), v. Indian Chamber of Commerce vs. CIT (1975) 101 ITR 796 (SC), vi. Katra Education Society vs. ITO (1978) 111 ITR 420 (All), vii. Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Orissa), 12. On the issue of rejection of registration u/s 10(23C)(vi) by CCIT observing that the assessee had a surplus in the FY 2010-11, 2011-12 and 2012…

Saint Kabir Education Society, Hisar vs. CIT(E), Chandigarh

ITA 6449/DEL/2017[-]Status: DisposedITAT Delhi13 Jun 2019

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

Section 11Section 12ASection 13Section 9(4)

…are Trust vs. CIT " 118 TTJ 823 (Del) Dharma Sansthapak Singh (Niyas) vs. CIT " Order of Hon’ble ITAT in the case of M/s Aggarwal Sabha Meham vs. CIT in ITA No. 5009/D/2007 dated 29.05.2009 approved by Hon’ble High Court of Punjab & Haryana dated 27.08.2010 " 117 ITR 284 (AP) Governing Body of Rangaraya Medical College” 6. The Ld. AR further submitted that according to Section 12AA (1)(b) of the 5 Act, the Commissioner of Income Tax at the time of registration has to restrict to two aspects. Firstly, to see whether objects of the society and secondly genuineness of the activities carried out by the society. The…

Director of Income Tax (Exempt vs. The Delhi Public School Society

ITA/1086/2005HC Delhi03 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 1Section 10Section 260A

…for the purpose of profit, has thought it fit to approve the assessee for the purpose of applicability of provisions of sec. 10(23C)(vi) of the Act. The Hon'ble AP High Court in the case of Governing. Body of Rangaraya Medical College Vs ITO reported in 117 ITR 284 (AP) had anoccasion to consider the meaning of the expression, "for the purposes of profit", in the context of the applicability of exemption provisions. The Hon'ble High Court had held that where a society exists for educational purposes but some surplus arises from the societies operations, it cannot be said that the institution was run f…