Hans Swami Uma Bharti Mission v. ACIT

140 ITD 429Income Tax Appellate Tribunal2013#16708 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 10(23C)(iiiad)Section 12AASection 10Section 10(23C)(vi)Section 11Section 12Section 12ASection 139(1)

Issues it is cited on

section 102section 10(23c)(iiiad)section 10(23c)childsection 12aaregistration under section 12asection 12asection 10section 12section 139(1)income from other sourcessection 139

Judgments citing Hans Swami Uma Bharti Mission v. ACIT

St Patricks Educational Society, Gumla vs. Income Tax Officer W3(1), Ranchi

In the result, appeal of the assessee stands allowed

ITA 70/RAN/2025[2018-19]Status: DisposedITAT Ranchi26 Nov 2025AY 2018-19

Bench: Shri George Mathan(Through Hybrid Mode) आयकर अपील सं./Ita No.70/Ran/2025 (निर्धारण वर्ा / Assessment Year :2018-2019) St Patricks Educational Vs. Ito, Ward-3(1), Ranchi Society, Sisai Road, Gumla, Jharkhand-835207 स्थायी लेखा सं./Pan No. : Aakas 7872 B (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) ..

For Appellant: Shri Naveen Dokania, CAFor Respondent: Shri Khubchand T Pandya, Sr
Section 10Section 12ASection 139Section 139(1)Section 148

…be part of annual receipt of the school. It was held that the assessee was eligible for exemption under section 10(23C)(iiiad) of the Act as annual school receipts did not exceed 1 crore." Pawan Hans Swami Uma Bharti Mission v. ACIT [2013] 29 taxmann.com 223/140 ITD 429 (Delhi - Trib.) Section 10(23C) of the Income-tax Act, 1961 - Educational Institutions - Annual receipts - Assessment year 2006-07 -Whether in terms of provisions of section 10(23C)(iiiad), annual receipts of school or university may be taken into consideration and not total income of society running that school or university - Held, yes [Para 8]…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 41/JPR/2025[2014-15]Status: DisposedITAT Jaipur05 May 2025AY 2014-15

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…be part of annual receipt of the school. It was held that the assessee was eligible for exemption under section 10(23C)(iiiad) of the Act as annual school receipts did not exceed 1 crore." Pawan Hans Swami Uma Bharti Mission v. ACIT [2013] 29 taxmann.com 223/140 ITD 429 (Delhi - Trib.) Section 10(23C) of the Income-tax Act, 1961 Educational Institutions Annual receipts - Assessment year 2006-07 -Whether in terms of provisions of section 10(23C)(iiiad), annual receipts of school or university may be taken into consideration and not total income of society running that school or university - Held, yes [Para 8] [In…

Institute Management Committee Iti Jhalawar, Jhalawar vs. ITO Ward Jhalawar, Jhalawar

The appeals of the assessee are hereby allowed

ITA 39/JPR/2025[2013-14]Status: DisposedITAT Jaipur05 May 2025AY 2013-14

Bench: Moving Towards The Facts Of The Case We Would Like To Mention That The Assessee In This Appeal Has Raised The Following Grounds;

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 10Section 144Section 147Section 151Section 234

…be part of annual receipt of the school. It was held that the assessee was eligible for exemption under section 10(23C)(iiiad) of the Act as annual school receipts did not exceed 1 crore." Pawan Hans Swami Uma Bharti Mission v. ACIT [2013] 29 taxmann.com 223/140 ITD 429 (Delhi - Trib.) Section 10(23C) of the Income-tax Act, 1961 Educational Institutions Annual receipts - Assessment year 2006-07 -Whether in terms of provisions of section 10(23C)(iiiad), annual receipts of school or university may be taken into consideration and not total income of society running that school or university - Held, yes [Para 8] [In…

Bhartiya Shiksha Prachar Samiti Tonk, Tonk vs. Circle(Exemp.), Jaipur

ITA 895/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Sept 2024AY 2016-17

Bench: Learned Cit(A), Feeling Dissatisfied With The Assessment Order Dated 06.12.2018. Assessment Was Framed By The Assessing Officer. By Way Of Assessment Order, The Assessing Officer (Exemption Circle), Jaipur Computed The Total Income Of The Assessee As Under:- “7. Subject To Above, The Total Income In This Case Is Computed As Under:- Gross Receipts As Per Income & Expenditure A/C Rs. 8,20,85,351/- Less: Revenue Expenditure As Per Income & Expenditure Account Rs. 6,28,43,345/- Rs. 1,92,42,006/- Total Income Rs. 1,92,42,006/- Rs. 1,92,42,010/-“ Rounded Off

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Anup Singh (Addl.CIT)
Section 10Section 11Section 12ASection 143(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “ B-Bench” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 895/JPR/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Bhartiya Shiksha Prachar Samiti Circle (Exemption, Vs. Jaipur. Mahadev Kunk, Yas Ke Balaji, Tonk. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAB7653D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri P.C. Parwal, C.A. jktLo dh vksjls@Revenue…

Shri Lakshmi Narayan Educational Institute, Kolkata vs. DDIT (Exemption) - 1, Kolkata

In the result, this assessee's appeal is allowed in above terms

ITA 1068/KOL/2018[2011-12]Status: DisposedITAT Kolkata19 Jun 2020AY 2011-12
Section 10Section 10(23)Section 131Section 143(3)

…is, various other judicial precedents CIT vs. Madrasa E- Bakhiyath-Us- Salihath Arabic College [2014] 50 taxmann.com 81 (Madras) as Assessment Year: 2011-12 Shri Lakshmi Narayan Educational Institute well as Param Hans Swami Uma Bharti Mission vs. ACIT [2013] 140 ITD 429 (Delhi - Trib.) also hold that it is only the receipt of school or university than total income of the society concerned that has to be taken as income. Be that as it may, we reiterate that we are dealing with the lower authorities' action seeking to decline section 10(23C) in future assessment years only then in the impugned assessment year. The…

Hans Swami Uma Bharti Mission v. ACIT (140 ITD 429) — Cited in 5 Judgments | BharatTax