Gujarat State Co-operative Union v. CIT

195 ITR 279High Court1992#1959 most cited

What is Gujarat State Co-operative Union v. CIT authority for?

Income derived from activities for the advancement of general public utility should not be treated as business income, thereby sustaining an assessee's claim for exemption under the Income-tax Act.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Gujarat State Co-operative Union v. CIT · 195 ITR 279 · Section 2(15) · Section 11 · Section 10(23C) · advancement of general public utility · income not business income · charitable purpose exemption · cooperative union income tax · characterization of income

Sections most often in play

Section 2(15)Section 11Section 12AASection 11(4)Section 234ASection 234BSection 32Section 10(23C)

Issues it is cited on

section 10(22)section 11(4)advancement of general public utilitysection 10(23c)(vi)section 12aa(3)proviso to section 2(15)section 2(15)credit for tdssection 11(1)(a)section 10(23c)interest under section 234asection 11(1)

Judgments citing Gujarat State Co-operative Union v. CIT

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5429/MUM/2025[2017-18]Status: DisposedITAT Mumbai11 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5427/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5426/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Nov 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5425/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Nov 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5424/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Nov 2025AY 2012-13

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5423/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5422/MUM/2025[2010-11]Status: DisposedITAT Mumbai11 Nov 2025AY 2010-11

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…assessee as business income by the revenue cannot be sustained. The ld. AR in this regard, further place reliance on the following decisions. i. Delhi Music Society vs. DGIT [2012] 17 taxmann.com 49, Delhi. ii. Gujarat State Co-operative Union vs. CIT [1992] 195 ITR 279, Gujarat. iii. DIT(E) vs. Ahmadabad Management Association [2014] 47 taxmann.com 162, Gujarat. iv. DIT(E) vs. Samudra Institute of Maritine Studies Trust [2014] 49 taxmann.com 510, Bombay. v. National Institute of Bank Management vs. ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxm…

THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1931/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Sept 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…tute. He has relied on a number of decisions in support of his arguments to hold that the assessee is a charitable institution engaged in educational activities, e.g.: 1. CIT vs. Red Rose School, 212 CTR (All) 394 2. Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) The learned counsel has also placed heavy reliance on the judgment of the Hon’ble Madras High Court rendered in the case of The Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle (judgment dated 13-2-2012 in Tax Case(Appeal) No.593 of 2011). He explained that the activities of the assessee institute are exactly…

THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-2, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1930/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Sept 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…tute. He has relied on a number of decisions in support of his arguments to hold that the assessee is a charitable institution engaged in educational activities, e.g.: 1. CIT vs. Red Rose School, 212 CTR (All) 394 2. Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) The learned counsel has also placed heavy reliance on the judgment of the Hon’ble Madras High Court rendered in the case of The Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle (judgment dated 13-2-2012 in Tax Case(Appeal) No.593 of 2011). He explained that the activities of the assessee institute are exactly…

THE INSITUTE OF CHARTERED SHIPBROKERS,,CHENNAI vs. ITO, EXEMPTIONS WARD-2,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1929/CHNY/2025[2010-11]Status: DisposedITAT Chennai29 Sept 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…tute. He has relied on a number of decisions in support of his arguments to hold that the assessee is a charitable institution engaged in educational activities, e.g.: 1. CIT vs. Red Rose School, 212 CTR (All) 394 2. Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) The learned counsel has also placed heavy reliance on the judgment of the Hon’ble Madras High Court rendered in the case of The Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle (judgment dated 13-2-2012 in Tax Case(Appeal) No.593 of 2011). He explained that the activities of the assessee institute are exactly…

M/S. THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI vs. ITO, EXEMPTIONS WARD-3,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1928/CHNY/2025[2008-09]Status: DisposedITAT Chennai29 Sept 2025AY 2008-09

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…tute. He has relied on a number of decisions in support of his arguments to hold that the assessee is a charitable institution engaged in educational activities, e.g.: 1. CIT vs. Red Rose School, 212 CTR (All) 394 2. Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) The learned counsel has also placed heavy reliance on the judgment of the Hon’ble Madras High Court rendered in the case of The Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle (judgment dated 13-2-2012 in Tax Case(Appeal) No.593 of 2011). He explained that the activities of the assessee institute are exactly…

M/S. THE INSTITUTE OF CHARTERED SHIPBROKERS,,CHENNAI vs. ITO, EXMEPTIONS WARD-1,, CHENNAI

In the result, all the appeals filed by the assessee are allowed in terms of our order as above

ITA 1927/CHNY/2025[2007-08]Status: DisposedITAT Chennai29 Sept 2025AY 2007-08

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा=रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14

For Appellant: Shri Y. Sridhar, FCAFor Respondent: Ms. R. Anitha, Addl. CIT
Section 11Section 11(1)Section 12ASection 2(15)

…tute. He has relied on a number of decisions in support of his arguments to hold that the assessee is a charitable institution engaged in educational activities, e.g.: 1. CIT vs. Red Rose School, 212 CTR (All) 394 2. Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) The learned counsel has also placed heavy reliance on the judgment of the Hon’ble Madras High Court rendered in the case of The Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle (judgment dated 13-2-2012 in Tax Case(Appeal) No.593 of 2011). He explained that the activities of the assessee institute are exactly…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS)-1(1), MUMBAI vs. INDIAN INSTITUTE FOR HUMAN SETTLEMENTS, MUMBAI

ITA 2328/MUM/2024[2013-14]Status: DisposedITAT Mumbai16 Apr 2025AY 2013-14

Bench: Shri Narendra Kumar Billaiya & Shri Raj Kumar Chauhandcit (Exemptions)-1(1) Indian Institute For 6Th Floor, Mtnl Building Cumballa Human Settlements Hill, Dr. G D Deshmukh Marg, Vs. 2, Purnima Patel Compound, Peddar Road, Mumbai-400 026 L. J. Marg, Nepean Sea Road, Mumbai-400 006 Pan: Aacci0088F (Appellant) (Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 25Section 8Section 80G

…ted that the services is not rendered to trade or commerce. The assessee has also relied on Circular No.11/2008 of CBDT and the following decisions 1. CIT vs. Sri Thyaga Brahma Gana Sabha [1991]-188 ITR 160 (Mad) 2. Gujarat State Co-operative Union vs. CIT [195 ITR 279] (Guj.) 3 Dharmadeepti vs. ČIT [1978]-114 ITR 454 (Chennai) 4 Soorya Educational Trust vs. ITO [2012]-22 taxmann.com 222. However, the assessee's contention is not acceptable as the pre-dominent objective has to be determined on the basis of activity conducted and not merely on the basis of Article of Association and Memorandum of Understanding…

CITY AS LAB FOUNDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2025/MUM/2024[2024-25]Status: DisposedITAT Mumbai30 Oct 2024AY 2024-25

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGARWAL (Accountant Member)

Section 124(1)(ac)Section 12ASection 8(1)

…artered Accountants Study Circle, after analysing the objective, it was held that the activities of the assessee-trust cannot be construed to be one of trade or commerce term their activity as "commercial" 15. In Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 (Guj.J. the Court considered as to whether the co-operative union was entitled for exemption under section 10(22) of the Act and one such activity being publication of journal on the subject of 'co- operative movement. The Tribunal rejected the case of the assessee therein based on the observation made by the Hon'ble Supreme Court in Sole Trustee…

CITY AS LAB FONDATION,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS),MUMBAI, MUMBAI

In the result, both the appeals of the assessee are allowed

ITA 2023/MUM/2024[2024-25]Status: DisposedITAT Mumbai30 Oct 2024AY 2024-25

Bench: SHRI AMIT SHUKLA (Judicial Member)

Section 124(1)(ac)Section 12ASection 8(1)

…artered Accountants Study Circle, after analysing the objective, it was held that the activities of the assessee-trust cannot be construed to be one of trade or commerce term their activity as "commercial" 15. In Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279 (Guj.J. the Court considered as to whether the co-operative union was entitled for exemption under section 10(22) of the Act and one such activity being publication of journal on the subject of 'co- operative movement. The Tribunal rejected the case of the assessee therein based on the observation made by the Hon'ble Supreme Court in Sole Trustee…

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

…iv. CIT(A) vs. Gujarat Maritime Board: 2007 14 SCC 704, v. CIT vs. Ahmedabad Rana Caste Assn. (1982) 2 SCC 542, vi. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), vii. Radhasoami Satsang vs. CIT 193 ITR 321, viii. Gujarat State Co-operative Union 195 ITR 279 (1992) ix. Ecumenical Christian Centre 139 ITR 226 (1983). 5.1 In these matters, lower authorities held that assessee’s activities are commercial in nature. The trust or education institute is running with a nominal fee to cover cost on account of its activities that cannot be held to be a commercial activity. Sometime trust or the other institut…

J & K WOMENS CORPORATION LIMITED ,JAMMU vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

In the result, the appeal of the assessee bearing ITA No

ITA 164/ASR/2020[2020-21]Status: DisposedITAT Amritsar01 Aug 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.164/Asr/2020 Assessment Years: N/A J & K Women’S Development Vs. Cit (Exemptions) Corporation Ltd., Chandigarh. Auqaf Complex Opposite Government Hospital, Gandhi (Respondent) Nagar, Jammu. [Pan:Aaacj4584F] (Appellant)

Section 11Section 12ASection 2(15)Section 8(5)

…ere with the order passed by the Ld. CIT (A) and uphold the same.” NIIT Foundation vs. CIT (E), New Delhi, ITA No. 4868/Del/2019, date of pronouncement 27/05/2020 I.T.A. No. 164/Asr/2020 8 Assessment Years: N/A “26. Further honourable Gujarat High court in 195 ITR 279 has analyzed and interpreted the decision of the Honourable supreme court of Sole Trustee Lok shiskshan sansthan ( Supra) as under :- “It appears to us that the decision of the Tribunal which seeks to rest it on the observations made by the Supreme Court in LokaShikshana Trust's case [1975] 101 ITR 234, for holding that, the assessee is not entit…

OBEROI FOUNDATION,MUMBAI vs. CIT (E), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3469/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleoberoi Foundation V. Cit (Exemptions) Commerz, 3Rd Floor 6Th Floor, Piramal Chambers International Business Park Lalbaug, Mumbai – 400 012 Oberoi Garden City, Off. W.E. Highway Goregaon (E), Mumbai - 400063 Pan: Aaato1684L (Appellant) (Respondent) Assessee Represented By : Shri Vijay Mehta Department Represented By : Shri K.C. Salvamani

Section 10Section 11Section 12ASection 13Section 143(3)Section 263Section 263o

…surplus results. Similarly, in the context of exemption under section 10(22), the conditions as stipulated in either section 11 or 13 of the Act are irrelevant." 26. The Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union v. CIT [1992] 195 ITR 279, held that exemption under section 11 is only in respect of income derived from the property and to the extent provided under section 11. However, no such limit is provided under section 10(22) which only lay emphasis that sole purpose of the existence of the 20 Oberoi Foundation institution should be educational. Therefore, mere existence of pro…

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)

…(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 State Co-operative Union v. CIT reported in 195 ITR 279” UMAK Education Trust Vs. JCIT(E), 15. On the other hand the ld DR submitted that the ld Tax Authorities below have thoroughly examined the activities of the assessee in context to the objects and there is no error in concluding that the assessee had received the amounts on account of certain services extended which were not in the nature of any…

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