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

Education encompasses a broad range of activities beyond formal schooling, including systematic training designed to impart knowledge and skills, reflecting the acceptance of new ideas and the development of means to reach recipients. The definition of education should not be confined to a narrow or pedantic sense.

How many judgments cite Gujarat State Co-operative Union v. CIT?

58 judgments on BharatTax cite Gujarat State Co-operative Union v. CIT (195 ITR 279), spanning 2015 to 2025.

Which sections of the Income Tax Act does Gujarat State Co-operative Union v. CIT come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 12AA, Section 11(4), Section 234A, Section 234B.

Gujarat State Co-operative Union v. CIT (195 ITR 279)

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…ts annual report; and (p) to ensure the functioning of the Institute in accordance with the provisions of this Act and in performance of other statutory duties as may be entrusted to the Institute from time to time. 88 (2005) 273 ITR 139 (Guj.) 89 (1992) 195 ITR 279 (Guj.) 90 (2008) 10 SCC 509 50 argue that ICAI is entitled to be notified under Section 10(23C)(iv) r/w Section 2(15) of the Act, 1961. 81. Counsel submitted that profit motive is an essential element, or the driving force, for any business or commercial activity. The activities of ICAI are not of such nature. Counsel relied upon the j…

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport Corporation, Mumbai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1500/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Sept 2022AY 2014-15

Section 11Section 12ASection 2(15)

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Specialised Short-term Courses/ Orientation Courses. The assessee therein was also…

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport. Corporation, Mumbai

In the result, all the appeals filed by the Revenue are dismissed

ITA 1496/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Sept 2022AY 2009-10

Section 11Section 12ASection 2(15)

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Specialised Short-term Courses/ Orientation Courses. The assessee therein was also…

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

…ious training program. We find the 3 ITA No.796/PUN/2017, A.Y. 2009-10 activities of the assessee are in the nature of education in terms of the decision of the Hon’ble High Court of Gujarat in the case of Gujarat State Co-operative Union Vs. CIT reported in 195 ITR 279 (Guj.) 5. We note that the Hon’ble High Court of Gujarat in the case of Gujarat State Co-operative Union (supra) held that it is not necessary to nail down the concept of education to a particular formula or to flow it only through a defined channel. Its progress lies in the acceptance of new ideas and development of appropriate means to reach t…

Investor Financial Education Academy, Chennai vs. ITO (Exemption) - 4, Chennai

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

ITA 3007/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT

Section 12ASection 2(15)Section 25Section 80G(5)(vi)

…be charitable in nature and merely because they were selling books and books of professional interest and other reference materials to the general public, it would not term their activity as commercial. 15. In Gujarat State Co-operative Union vs. CIT [(1992) 195 ITR 279], 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 Loka Shikshana Tru…

Investor Financial Education Academy, Chennai vs. ITO (Exemption) - 4, Chennai

In the result, the appeal filed by the assessee is allowed and the substantial questions of law framed for consideration, are answered in favour of the assessee

ITA 3006/CHNY/2018[2018-19]Status: DisposedITAT Chennai12 Apr 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos.3006 & 3007/Chny/2018 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Investor Financial Education Vs. The Income Tax Officer Academy, 5A, 5Th Floor, Kences Tower, (Exemption) - 4, No. 1, Ramakrishnan Street, T. Nagar, Chennai 600 034. Chennai 600 017. [Pan:Aacci5911R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Sivaraman, Advocate ""थ" की ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई की तारीख/ Date Of Hearing : 08.02.2022 घोषणा की तारीख /Date Of Pronouncement : 12.04.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Exemptions), Chennai Both Dated 28.09.2018 Passed Under Section 80G(5)(Vi) As Well As 12Aa Of The Income Tax Act, 1961 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Originally Filed The Application In Form No. 10A For Registration Under Section 12Aa Of The 2

For Appellant: Shri R. Sivaraman, AdvocateFor Respondent: Shri M. Rajan, CIT

Section 12ASection 2(15)Section 25Section 80G(5)(vi)

…be charitable in nature and merely because they were selling books and books of professional interest and other reference materials to the general public, it would not term their activity as commercial. 15. In Gujarat State Co-operative Union vs. CIT [(1992) 195 ITR 279], 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 Loka Shikshana Tru…

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)

…an limiting the amplitude of the word education were in the context of specific cases. The Hon’ble Gujarat High Court considered the entirety of this issue as to what constitute education in terms of 2(15) of the Act in Gujarat State Cooperative Union vs. CIT 195 ITR 279 and ruled that the provision of any education simplicitor would fall under the ambit of definition u/s 2(15) of the Act. 12. 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. Instit…

Crisp Society, Bhopal vs. DCIT Exemption, Bhopal

In the result, both appeals filed by the assessee are allowed

ITA 298/IND/2020[2012-13]Status: DisposedITAT Indore20 Dec 2021AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri

Section 11Section 2(15)

…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). ITA Nos. 297-298/Ind/2020 [CRISP Society vs. DCIT(E)] AYs. 2014-15 & 2017-18 - 5 - 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 t…

Crisp Society, Bhopal vs. DCIT -Exemption, Bhopal

In the result, both appeals filed by the assessee are allowed

ITA 297/IND/2020[2014-15]Status: DisposedITAT Indore20 Dec 2021AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri

Section 11Section 2(15)

…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). ITA Nos. 297-298/Ind/2020 [CRISP Society vs. DCIT(E)] AYs. 2014-15 & 2017-18 - 5 - 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 t…

Internet and Mobile Association of India, Mumbai vs. Asst CIT (E) II(1), Mumbai

Accordingly, all the grounds raised by the assessee are allowed

ITA 6801/MUM/2016[2009-10]Status: DisposedITAT Mumbai12 Mar 2021AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Jm आयकरअपीलसं./ I.T.A. No. 6801/Mum/2016 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri Sanjay Parikh, ARFor Respondent: Ms. Shrrkala Pardeshi

Section 11Section 2(15)

…urashtra Education Foundation versus CIT ( 2005) 273 TTR 139 (Guj). The aforesaid ratio was expounded in the Sole Trustee Loka Shikshana Trust (Supra) has been rightly interpreted by the Gujarat High Court in Gujarat State Co-Operative Union versus CIT (1992) 195 ITR 279 (Guj). 7. The assessing officer observed that assessee Institution is predominantly a mutual association and charitable objects and mutual benefits are contradictory to each other. It must be, appreciated that Exemption u/s. 11 as a charitable trust and principles of mutuality are mutually exclusive of each other. In the mutual association the m…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

In the result, all the Four appeals filed by the revenue and four cross objections filed by the assessee are dismissed

ITA 2877/MUM/2019[2009-10]Status: DisposedITAT Mumbai29 Jan 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Shri T. Kipgan, CIT-DR

Section 11Section 143(3)Section 2Section 2(15)Section 25Section 617

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co- operative Credit and Banking and Specialised Short- term Courses/ Orientation Courses. The assessee therein was al…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2883/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16

Section 11Section 143(3)Section 2(15)Section 2(25)

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting CO No 45/Mum/20 ITA No. 2883/Mum/19 Assessment year: 2015-16 Page 32 of 38 courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Special…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2881/MUM/2019[2013-14]Status: DisposedITAT Mumbai05 Jan 2021AY 2013-14

Section 11Section 143(3)Section 2(15)Section 2(25)

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting CO No 43/Mum/20 ITA No. 2881/Mum/19 Assessment year: 2013-14 Page 32 of 38 courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Special…

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

ITA 2880/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Jan 2021AY 2012-13

Section 11Section 143(3)Section 2(15)Section 2(25)Section 617

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Specialised Short-term Courses/ Orientation Courses. The assessee therein was also…

Niit Foundation, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 May 2020AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar , CAFor Respondent: Ms. Parmita M. Biswas, CIT DR

Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…d object of the trust, namely, supplying the Kannada speaking people with an organ or organs of educated public opinion.” 25. In fact the activities carried on by the assessee squarely fits into the above criteria. 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…

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

In the result, assessee’s appeal stands allowed

ITA 5577/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Aug 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 12Section 12ASection 13(8)Section 2Section 2(15)

…d to the judgment of the Hon'ble Supreme Court in the case of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Specialised Short-term Courses/ Orientation Courses. The assessee therein was also…

National Institute of Bank Management, Mumbai vs. DCIT (Exemption) - 2(1), Mumbai

In the result assessee's appeals are allowed for statistical purposes

ITA 3871/MUM/2018[2008-09]Status: DisposedITAT Mumbai02 Aug 2019AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

Section 11Section 2(15)

…317 (SC), wherein the activity in the field of publication of text books was also held to be an activity falling within the scope of 'education'. Similarly, the judgment of the Hon'ble Gujarat High Court in the case of Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) has also been relied upon. In the case of Gujarat State Co-operative Union (supra), assessee was engaged in conducting courses for Higher Diploma in Co-operation, Diploma in Land Development Banking, Certificate Course in Co-operative Credit and Banking and Specialised Short-term Courses/ Orientation Courses. The assessee therein was also…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 408/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2012-13

Section 11Section 2(15)

…t all. He submits that physical education is also education, and cricket is a part of physical education. Learned counsel than takes us through the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Cooperative Union Vs CIT [(1992) 195 ITR 279 (Guj)], wherein elaborating upon Hon’ble Supreme Court’s observations in the case of Lok Shiksha Trust Vs CIT [(1975) 101 ITR 234 (SC)], ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-1…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2841/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2014-15

Section 11Section 2(15)

…t all. He submits that physical education is also education, and cricket is a part of physical education. Learned counsel than takes us through the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Cooperative Union Vs CIT [(1992) 195 ITR 279 (Guj)], wherein elaborating upon Hon’ble Supreme Court’s observations in the case of Lok Shiksha Trust Vs CIT [(1975) 101 ITR 234 (SC)], ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-1…

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

In the result, ITA No. 2841/Ahd/17, i

ITA 2840/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2013-14

Section 11Section 2(15)

…t all. He submits that physical education is also education, and cricket is a part of physical education. Learned counsel than takes us through the judgment of Hon’ble jurisdictional High Court in the case of Gujarat State Cooperative Union Vs CIT [(1992) 195 ITR 279 (Guj)], wherein elaborating upon Hon’ble Supreme Court’s observations in the case of Lok Shiksha Trust Vs CIT [(1975) 101 ITR 234 (SC)], ITA Nos: 1257/Ahd/13, 3303/Ahd/16, 3304/Ahd/16, 408/Ahd/17 (Assessment years: 2009-10, 2010-11, 2011-12 and 2012-13) ITA Nos: 336 and 337/Ahd/2015 and 2957/Ahd/2014, (Assessment years: 2009-10, 2011-12, 2010-1…

Gujarat State Co-operative Union v. CIT

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

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing Gujarat State Co-operative Union v. CIT

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport Corporation, Mumbai

Jt. Comm of Income Tax(OSD) (E) -2(1), Mumbai vs. Maharashtra State Road Transport. Corporation, Mumbai

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

Investor Financial Education Academy, Chennai vs. ITO (Exemption) - 4, Chennai

Investor Financial Education Academy, Chennai vs. ITO (Exemption) - 4, Chennai

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

Crisp Society, Bhopal vs. DCIT Exemption, Bhopal

Crisp Society, Bhopal vs. DCIT -Exemption, Bhopal

Internet and Mobile Association of India, Mumbai vs. Asst CIT (E) II(1), Mumbai

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

DCIT (E) 2(1), Mumbai vs. Mumbai Railway Vikas Corpn Ltd, Mumbai

Niit Foundation, New Delhi vs. CIT(E), New Delhi

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

National Institute of Bank Management, Mumbai vs. DCIT (Exemption) - 2(1), Mumbai

M/S. Gujarat Cricket Association, Ahmedabad vs. The Deputy Commissioner of Income Tax Exeptions, Circle-1, Ahmedabad

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad

Saurashtra Cricket Association, Rajkot vs. The Dy. CIT (Exemption), Circle-2, Ahmedabad