Indian Institute of Technology v. State of U.P

38 STC 428High Court1976#6368 most cited

What is Indian Institute of Technology v. State of U.P authority for?

The running of a visitors' hostel by an educational institute, providing lodging and boarding integral to its academic activities, is not considered business and is not liable to tax. Such activities are subservient to the institute's educational objects.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

Indian Institute of Technology v. State of U.P. · visitors hostel · lodging and boarding facilities · educational activities · not business · sale of food · integral part of objects

Issues it is cited on

section 11(4a)section 11personindiabusinesssection 143(3)

Judgments citing Indian Institute of Technology v. State of U.P

CT EDUCATIONAL SOCIETY,JALANDHAR vs. DCIT, CHANDIGARH

In the result, the appeal filed by the Assessee is Partly Allowed for\nStatistical Purposes as per the directions above

ITA 396/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh10 Dec 2025AY 2016-17
For Appellant: Shri Ashray Sarna, CA(Virtual Mode)For Respondent: Shri Manav Bansal, CIT, DR
Section 11Section 12ASection 13(1)(c)Section 13(2)Section 143(2)Section 143(3)Section 2(15)Section 250

…Institute cannot be considered as business activity\nbut is subservient to the object of educational activities performed by the society.\nWe are also supported by our view by the decision of the Hon'ble Allahabad High\nCourt in IIT versus State of UP, (1976) 38 STC 428 (All) wherein question arose in\nIndian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to\nthe visitors' hostel maintained by the Indian Institute of Technology where lodging\nand boarding facilities were provided to persons who would come to the Institute\nin connection with education and the academic activities of…

DCIT, CENTRAL CIRCLE, GHAZIABAD vs. SOCIETY FOR EDUCATIONAL EXCELLENCE, GHAZIABAD

In the result, the appeal of the Department is dismissed

ITA 5392/DEL/2019[2010-11]Status: DisposedITAT Delhi21 Feb 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Shri Morh Mukut YadavFor Respondent: Shri
Section 11Section 143(2)Section 143(3)Section 153A

…l Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision, of the Hon'ble Allahabad High Court in 1IT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 STC (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute In connection with education and the academic activities of…

AKASH EDUCATION SOCIETY ,GREATER NOIDA vs. CIT-A-I, U.P

In the result, the appeal of the assessee is allowed as per ground number three raised before us

ITA 38/DEL/2022[2010-11]Status: DisposedITAT Delhi19 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg[Assessment Year : 2010-11] Akash Education Society, Vs Cit(A)-I, R.V. Northland Institute, Noida, Uttar Pradesh. V & Po:- Chittehra, Dadri, Gautam Budh Nagar, Uttar Pradesh-201301. Pan-Aabta3590J Appellant Respondent Appellant By Shri Hifzul Hasnain, Ar Respondent By Shri Mithalesh Kumar Pandey, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 19.09.2022

Section 11Section 2(15)

…onal activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the Institute. It was observed that the statutory obligation of maintenance of the hostel, which invol…

M/S DURGA CHARITABLE SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

The appeal of the assessee is allowed

ITA 4440/DEL/2015[2010-11]Status: DisposedITAT Delhi22 Jul 2021AY 2010-11

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi

Section 11Section 114Section 12ASection 133(3)Section 80G

…ducational activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IT vs. State of UP (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology vs. State of UP (1976) 38 STC 428 (All) with respect to the visitors’ hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the Institute. It was observed that the statutory obligation of maintenance of the hostel, which invol…

HARISH CHAND RAM KALI CHARITABLE TRUST,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, we allow appeal of the assessee partly

ITA 4240/DEL/2015[2011-12]Status: DisposedITAT Delhi27 May 2020AY 2011-12

Bench: Ms. Sushma Chowla & Shri Prashant Maharishiharish Chand Ram Kali Vs. The Addl Commissioner Of Charitable Trust Income Tax Kf-91, Kavi Nagar Range-1 Ghaziabad Ghaziabad Up Up Pan: Aath3018B (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri James Singdon Sr DR
Section 11Section 12Section 143Section 147Section 2

…onal activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the Institute. It was observed that the statutory obligation of maintenance of the hostel, which invol…

SETH ANANDRAM JAIPURIA EDUCATION SOCIETY,GHAZIABAD vs. ACIT, EXEMPTION CIRCLE , GHAZIABAD

In the result appeals of the assessee are allowed

ITA 1790/DEL/2018[2014-15]Status: DisposedITAT Delhi21 May 2019AY 2014-15

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…nal Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon'ble Allahabad High Court in IIT versus state of UP,(1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

SETH ANANDRAM JAIPURIA EDUCATION SOCIETY,GHAZIABAD vs. ACIT, GHAZIABAD

In the result appeals of the assessee are allowed

ITA 251/DEL/2017[2012-13]Status: DisposedITAT Delhi21 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…nal Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon'ble Allahabad High Court in IIT versus state of UP,(1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

SETH ANANDRAM JAIPURIA EDUCATION SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

In the result appeals of the assessee are allowed

ITA 250/DEL/2017[2011-12]Status: DisposedITAT Delhi21 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri R.S. Singhvi and Shri Satyajit Goel, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 11Section 12ASection 2(15)

…nal Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon'ble Allahabad High Court in IIT versus state of UP,(1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

DCIT (EXEMPTION), GHAZIABAD vs. M/S. LAJPAT RAI EDUCATIONAL SOCIETY, GHAZIABAD

In the result, appeal of the revenue is dismissed and the appeal of the assessee is allowed in part

ITA 1928/DEL/2016[2011-12]Status: DisposedITAT Delhi16 May 2019AY 2011-12

Bench: Shri N. K. Billaiya & Shri K. Narasimha Chary

Section 11

…we are of the opinion that providing of hostel facilities and transport facilities to the educational activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

LAJPAT RAI EDUCATIONAL SOCIETY,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, appeal of the revenue is dismissed and the appeal of the assessee is allowed in part

ITA 1826/DEL/2016[2011-12]Status: DisposedITAT Delhi16 May 2019AY 2011-12

Bench: Shri N. K. Billaiya & Shri K. Narasimha Chary

Section 11

…we are of the opinion that providing of hostel facilities and transport facilities to the educational activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

M/S. SETH ANANDRAM JAIPURIA EDUCATIONAL SOCIETY,GHAZIABAD vs. JCIT, GHAZIABAD

The appeal of the assessee stands allowed

ITA 3629/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Jan 2019AY 2010-11

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

For Appellant: Sh. Satyajeet Goel, CAFor Respondent: Shri G Johnson, Sr.DR
Section 12A

…nstitute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon'ble 6 Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

AKASH EDUCATION SOCIETY,GAUTAM BUDH NAGAR vs. ITO(E), WARD GHAZIABAD, GHAZIABAD

In the result 1 – 3 of the appeal of the assessee are allowed

ITA 6392/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Nov 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri H. Hasnain, ARFor Respondent: Shri NK Bansal, Sr. DR
Section 11Section 12ASection 2(15)Section 251Section 251(1)Section 251(2)Section 56(1)

…al Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

AKASH EDUCATION SOCIETY,GAUTAM BUDH NAGAR vs. JCIT, RANGE-3, NOIDA

In the result 1 – 3 of the appeal of the assessee are allowed

ITA 6391/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Nov 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri H. Hasnain, ARFor Respondent: Shri NK Bansal, Sr. DR
Section 11Section 12ASection 2(15)Section 251Section 251(1)Section 251(2)Section 56(1)

…al Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

DELHI PUBLIC SCHOOL GHAZIABAD SOCIETY,NEW DELHI vs. ACIT, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 3593/DEL/2015[2010-11]Status: DisposedITAT Delhi08 May 2018AY 2010-11

Bench: Shri G.D. Agrawal & Shri K. Narasimha Charyi.T.A. No.3593/Del/2015 Assessment Year: 2010-11

For Appellant: Shri S. Krishnan, AdvocateFor Respondent: Shri Ravikant Gupta, Sr. DR
Section 10Section 11Section 2Section 2(15)

…al Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon’ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

M/S. KANHA CHARITABLE TRUST,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result in ITA No. 3297/Del/2015 filed by the assessee is allowed

ITA 5987/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2017AY 2011-12

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri Vijay Varma, CIT DR
Section 11Section 2(15)

…al Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon‟ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

M/S. KANHA CHARITABLE SOCIETY,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result in ITA No. 3297/Del/2015 filed by the assessee is allowed

ITA 3297/DEL/2015[2010-11]Status: PendingITAT Delhi24 Nov 2017AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Shri Vijay Varma, CIT DR
Section 11Section 2(15)

…al Institute cannot be considered as business activity but is subservient to the object of educational activities performed by the society. We are also supported by our view by the decision of the Hon‟ble Allahabad High Court in IIT versus state of UP, (1976) 38 STC 428 (All) wherein question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the…

DIRECTOR OF INCOME TAX vs. INSTT OF CHARTERED ACCOUNTANTS OF INDIA

ITA - 869 / 2011HC Delhi19 Sept 2011
Section 10Section 11Section 142(1)Section 143(3)Section 201Section 260ASection 263

…d that Aligarh University was not ‘carrying on business’ and the sale of food at the dining halls was not liable to tax. Likewise after the amendment of the definition of ‘business’ question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the Institute. It was observed that the statutory obligation of maintenance of the hostel which…

Director of Income Tax (Exemptions) vs. The Institute of Chartered Accountants of India

ITA/869/2011HC Delhi19 Sept 2011
Section 10Section 11Section 142(1)Section 143(3)Section 201Section 260ASection 263

…d that Aligarh University was not ‘carrying on business’ and the sale of food at the dining halls was not liable to tax. Likewise after the amendment of the definition of ‘business’ question arose in Indian Institute of Technology v. State of U.P. (1976) 38 STC 428 (All) with respect to the visitors' hostel maintained by the Indian Institute of Technology where lodging and boarding facilities were provided to persons who would come to the Institute in connection with education and the academic activities of the Institute. It was observed that the statutory obligation of maintenance of the hostel which…

Indian Institute of Technology v. State of U.P (38 STC 428) — Cited in 18 Judgments | BharatTax