Gujarat State Co-operative Union v. CIT

195 ITR 279High Court1992#1958 most cited

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.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Gujarat State Co-operative Union v. CIT · 195 ITR 279 · Gujarat HC · education · charitable purpose · advancement of general public utility · section 2(15) · section 11 · broad meaning of education

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

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

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

ITA 2839/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…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

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

ITA 3304/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
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…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Jt.. Director of Income Tax (Exemption), Ahmedabad

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

ITA 3303/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
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…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

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

ITA 337/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2011-12
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…

Baroda Cricket Association, Baroda vs. The Dy.CIT, Circle-5., Baroda

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

ITA 336/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
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…

Baroda Cricket Association, Baroda vs. The Jt. CIT, Range-5, Baroda

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

ITA 2957/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2010-11
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 Cricket Association, Ahmedabad vs. The Jt..Director of Income Tax(Exemption), Ahmedabad

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

ITA 1257/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad24 Jan 2019AY 2009-10
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…

Video Photographers Association of Gujarat, Ahmedabad vs. The Dy.DIT (Exemp.), Ahmedabad

In the result, the appeal is allowed

ITA 470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad02 Jan 2019AY 2010-11
Section 11Section 12Section 143(3)Section 2Section 2(15)

…e proviso to Section 2(15) does not come into play. As to what could be termed as an Assessment year: 2010-11 Page 3 of 4 educational activity, we find guidance from our jurisdictional High Court in the case of Gujarat State Co-operative Union v. CIT (1992) 195 ITR 279 (GUJ) wherein it is, inter alia, held that “the changing time and the ever widening horizons of knowledge may bring in changes in the methodology of teaching and a shift for the better in the institutional setup. Advancement of knowledge bring within its fold suitable methods of its dissemination and though the primary method of sitting in a clas…

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

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2915/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 Jan 2018AY 2012-13

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 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 12 National Institute of Bank Management ITA Nos. 2913 to…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2914/MUM/2016[2011-12]Status: DisposedITAT Mumbai25 Jan 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 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 12 National Institute of Bank Management ITA Nos. 2913 to…

National Institute of Bank Management, Mumbai vs. ADIT (Exemption) -II (2), Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2913/MUM/2016[2010-11]Status: DisposedITAT Mumbai25 Jan 2018AY 2010-11

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 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 12 National Institute of Bank Management ITA Nos. 2913 to…

ADIT (E) II(2), Mumbai vs. National Institute of Bank Management, Mumbai

Accordingly, the appeals for Assessment Years 2010-11 to 2012-13 are allowed to that extent

ITA 2506/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Jan 2018AY 2009-10

Bench: Shri G.S. Pannu & Shri Amarjit Singh

For Appellant: Shri S. Ananthan &For Respondent: Shri Suman Kumar
Section 10Section 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 12 National Institute of Bank Management ITA Nos. 2913 to…

ADIT(E), New Delhi vs. M/S. Eklavya Foundation, New Delhi

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 2870/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Sept 2017AY 2010-11

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

…relation to any trade, commerce or business.” 5.1. Ld. A.R. also relied on the following case laws. i. Jaypee Institute of Information Technology Society vs. DGIT(E), (2009) 227 CTR 124 (DHC) dt. 21.8.2009. ii. Gujarat State Co-operative Union vs. CIT (1992) 195 ITR 279 (Guj HC) dated 7.2.1992. (iii) Soorya Education Trust vs. ITO (2012) 22 Taxmann.com 222 (Chennai Tribunal) dt. 31.5.2012. (iv) Delhi Music Society vs. DGIT WP(C) No.4726/2011 (DHC) dt. 16.12.2011. (v) ITO vs. Science Olympaid Foundation (2014) 48 taxmann.com 382 (Delhi Trib.) dt. 16.5.2014. 6. After hearing both the parties, perusing material ava…

ADIT (E), New Delhi vs. Eklavya Foundation, New Delhi

In the result both the revenues appeals for the Assessment year 2009-10 and A

ITA 4292/DEL/2012[2009-10]Status: DisposedITAT Delhi18 Sept 2017AY 2009-10

Bench: Shri I.C. Sudhir & Shri L.P. Sahua.Y. 2009-10 & A.Y. 2010-11

Section 11Section 12ASection 2(15)Section 80G

…relation to any trade, commerce or business.” 5.1. Ld. A.R. also relied on the following case laws. i. Jaypee Institute of Information Technology Society vs. DGIT(E), (2009) 227 CTR 124 (DHC) dt. 21.8.2009. ii. Gujarat State Co-operative Union vs. CIT (1992) 195 ITR 279 (Guj HC) dated 7.2.1992. (iii) Soorya Education Trust vs. ITO (2012) 22 Taxmann.com 222 (Chennai Tribunal) dt. 31.5.2012. (iv) Delhi Music Society vs. DGIT WP(C) No.4726/2011 (DHC) dt. 16.12.2011. (v) ITO vs. Science Olympaid Foundation (2014) 48 taxmann.com 382 (Delhi Trib.) dt. 16.5.2014. 6. After hearing both the parties, perusing material ava…

Gandhi College of Pharmacy, Karnal vs. ACIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 3476/DEL/2012[2004-05]Status: DisposedITAT Delhi03 Feb 2017AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. C. M. Garg, Jm Ita No. 3476/Del/2012 : Asstt. Year : 2004-05 Gandhi College Of Pharmacy, Vs Acit, Near Iti Chowk, G. T. Road, Circle, Karnal Karnal (Appellant) (Respondent) Pan No. Aaatg5629D Assessee By : Sh. Ved Jain, Adv. & Ashish Goel, Ca Revenue By : Sh. Amrit Lal, Sr. Dr Date Of Hearing : 02.12.2016 Date Of Pronouncement : 03.02.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 19.03.2012 Of Ld. Cit(A), Karnal. 2. Following Grounds Have Been Raised In This Appeal: “1. On The Facts & Circumstances Of The Case, The Order Passed By The Learned Commissioner Of Income Tax (Appeals) [Cit(A)] Is Bad Both In The Eye Of Law & On Facts. 2(I) On The Facts & Circumstances Of The Case, The Learned Cit(A) Has Erred Both On Facts & In Law In Confirming The Action Of A.O. In Holding That The Assesses Is Not Eligible For Exemption Under Section 10(23C)(Iiiad) Of The Act.

For Appellant: Sh. Ved Jain, Adv., & Ashish Goel, CAFor Respondent: Sh. Amrit Lal, Sr. DR
Section 10Section 139Section 143(3)Section 2(31)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. C. M. Garg, JM ITA No. 3476/Del/2012 : Asstt. Year : 2004-05 Gandhi College of Pharmacy, Vs ACIT, Near ITI Chowk, G. T. Road, Circle, Karnal Karnal (APPELLANT) (RESPONDENT) PAN No. AAATG5629D Assessee by : Sh. Ved Jain, Adv., & Ashish Goel, CA Revenue by : Sh. Amrit Lal, Sr. DR Date of Hearing : 02.12.2016 Date of Pronouncement : 03.02.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 19.03.2012 of ld. CIT(A), Karnal. 2. Following grounds have been raised in this appeal:…

The Indian Merchants Chambers, Mumbai vs. DDIT (E) -II(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 4076/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Jun 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Mahavir Singh, Jm आयकर अपील सं./Ita No.4076/Mum/2013 ("नधा"रण वष" / Assessment Year :2009-2010) The Indian Merchants Chambers, Vs. Ddit(Exemption)-Ii(1), Imc Building, Imc Marg, Piramal Chambers, Mumbai-400020 Parel, Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaati 00047 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Arvind Sonde राज"व क" ओर से /Revenue By : Shri V.S.Jadhav सुनवाई क" तार"ख / Date Of Hearing : 31/03/2016 घोषणा क" तार"ख/Date Of Pronouncement 29/ 06/2016 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- Mumbai, For The Assessment Year 2009-2010. 2. In This Appeal, The Assessee Is Basically Aggrieved For Decline Of Exemption U/S.11 On The Plea That Proviso To Section 2(15) Was Applicable To The Assessee Which Was Introduced W.E.F. Assessment Year 2009-2010. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is Registered As A Company U/S.25 Of The Companies Act, 1956. The Main Objects Of The Assessee Trust Inter Alia Are To Promote, Advance & Protect Trade, Commerce & Industry In India. The Ao Held That The Assessee Was Not Imparting Education In Pursuance Of Its Objects. He Held That The Activity Of Organizing Seminars, The Definition Of Education. The Assessee Was Running Certain Seminars

For Appellant: Shri Arvind SondeFor Respondent: Shri V.S.Jadhav
Section 11Section 2(15)Section 25Section 28

…education. The AO relying on the Hon. Supreme Court decision in the case of Loka Shikshana Trust 101 ITR 234 and Bihar Institute of Mining 208 ITR o·Q4 Patna, Saurashtra Educatio.n Foundation Vs. CIT 273 ITR 139 (Guj), Gujarat State Co. op. Union Vs. CIT 195 ITR 279 (Guj) held that the activity of holding commerce classes, arranging seminars and lectures and the activity of running of private commercial courses and consequent conducting of examinations would not come under the head education. He held that the assessee's activities would fall under the sixth category of charitable purpose that is the adva…

ADIT(OSD)(E), New Delhi vs. Bird Education Society for Travel & Tourism, New Delhi

In the result, the Revenue’s appeal is dismissed

ITA 2131/DEL/2012[2008-09]Status: DisposedITAT Delhi16 May 2016AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri K.K. Jaiswal, DRFor Respondent: Shri Aditya Roy Singh, Advocate
Section 11Section 12ASection 2(15)

…ind and character of students by normal schooling.” 9. The import and the context of the above observations of the Hon’ble Apex Court came to be considered by the Hon’ble Gujarat High Court in the case of Gujarat State Co-operative Union vs. CIT reported in 195 ITR 279 (Guj.) and we shall be referring to these observations in greater detail subsequently for the present, we need to refer to some material facts with which the Hon’ble Gujarat High Court was seized of. In the facts of the case the activities conducted by the Gujarat State Co-operative Union consisted of Higher diploma in co-operation (condensed)…

ITO (E), New Delhi vs. M/S Society for Driver Training Institute, Delhi

In the result, the appeal of the Department is dismissed

ITA 5110/DEL/2013[2010-11]Status: DisposedITAT Delhi30 Nov 2015AY 2010-11

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Sujit Kumar, Sr. DRFor Respondent: Shri Rakesh Gupta, Advocate
Section 11Section 12ASection 143(1)Section 143(3)Section 164Section 2(15)

…has taken the ground that its activity falls under the category of education. For this appellant has relied on the 4 ITO vs Society for Driver Training Institute judgment of Hon’ble Gujarat High Court in the case of Gujarat State Co-operative Union vs. CIT, 195 ITR 279.,(Guj), wherein, judgment of Hon'ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT I01-ITR-234 has been relied. In the above mentioned judgment the Hon'ble Supreme Court has observed that that the word 'education' also connotes the whole course of scholastic instruction which a person has received. This clearly indicates…