Jat Education Society v. Dy. CIT

47 SOT 35Income Tax Appellate Tribunal2011#21049 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 10Section 10(23C)(iiiad)Section 12AASection 139(1)Section 139(4C)Section 148

Issues it is cited on

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

Judgments citing Jat Education Society v. Dy. CIT

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC BENCH”, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER (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) .. निर्ाारिती की ओर से /Assessee by : Shri Naveen Dokania, CA राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya, Sr. DR सुनवाई की तारीख / Date of Hearing : 26/11/2025 घोषणा की तारीख/Date of Pronouncement : 26/11/2025 आदेश / O R D…

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

…ect of which aggregate annual receipt does not exceed Rs.\n1 crore received by assessee, is not included while computing annual total\nincome of assessee - Held, yes [Para 22] [In favour of assessee]\nJat Education Society v. Dy. CIT [2011] 10 taxmann.com 127/47 SOT 35 (Delhi)\nSection 10(23)(iiiab) of the Income-tax Act, 1961, r.w.r 2BC of the Income-tax\nRules, 1962 - Educational institutions - AYs 2003-04 and 2004-05 - Assessee-\nsociety was running several educational institutions In course of\nassessment, AO found that aggregate of annual gross receipts of three\neducational institutions run by assessee exce…

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

…ect of which aggregate annual receipt does not exceed Rs.\n1 crore received by assessee, is not included while computing annual total\nincome of assessee - Held, yes [Para 22] [In favour of assessee]\nJat Education Society v. Dy. CIT [2011] 10 taxmann.com 127/47 SOT 35 (Delhi)\nSection 10(23)(iiiab) of the Income-tax Act, 1961, r.w.r 2BC of the Income-tax\nRules, 1962 - Educational institutions - AYs 2003-04 and 2004-05 - Assessee-\nsociety was running several educational institutions In course of\nassessment, AO found that aggregate of annual gross receipts of three\neducational institutions run by assessee exce…

M/S. HERO'S EDUCATION AND WELFARE SOCIETY,BHOPAL vs. THE ACIT 3(1), BHOPAL

In the result, the appeal is partly allowed

ITA 232/IND/2015[2010-11]Status: DisposedITAT Indore10 Jan 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 10Section 11Section 12ASection 143(3)Section 2(15)Section 68

…xceed Rs. 1 crore is also not included while computing annual total income of the assessee.(para 23). The Ld. Authorized Representative of the assessee further supported his view by placing reliance in the case of Jat Education Society vs. Dy. CIT, (2011) 47 SOT 35 (Del), CIT vs. Children’s Education Society,(2013) 358 ITR 373 (Karnataka), U.P. Forest Corpn. Vs. Dy. CIT, (2008) 297 ITR 1 ( S.C.), Birla Vidya Vihar Trust, 135 ITR 144. The Ld. Authorized Representative of the assessee further submitted that the use of the phrase “solely” I.T.A.No. 232/Ind/2015-A.Y.2010-11 M/S.HERO’S EDUCATION & WELFARE SOCI…

Jat Education Society v. Dy. CIT (47 SOT 35) — Cited in 4 Judgments | BharatTax