LORD SHIVA EDUCATIONAL WELFARE SOCIETY v. CIT (EXEMPTION)

72 ITD 429Income Tax Appellate Tribunal2018#25549 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2019.

Judgments citing LORD SHIVA EDUCATIONAL WELFARE SOCIETY v. CIT (EXEMPTION)

Sikh Educational Council, Hoshiar Pur vs. Commissioner of Income Tax (Exemption ), Chandigarh

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 580/ASR/2018[2018-19]Status: DisposedITAT Amritsar18 Dec 2019AY 2018-19

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 580/Asr/2018 Assessment Year:

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar CIT-DR
Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K. CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA ACCOUNTANT MEMBER I.T.A. No. 580/Asr/2018 Assessment Year: Sikh Educational Council, vs. CIT (Exemptions), Chandigarh VPO Mahilpur, Hoshiarpur [PAN: AAGAS 9970E] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan (C.A.) Respondent by: Sh. Alok Kumar CIT-DR Date of Hearing: 16.12.2019 Date of Pronouncement: 18.12.2019 ORDER Per O. P. Meena, AM: This appeal filed by the Assessee is directed against the order of learned Commissioner of Income Tax (Exemptions), Chandigarh…

Sunrise Eduation Society, Hoshiar Pur vs. Commissioner of Income Tax (Exemption ), Chandigarh

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 579/ASR/2018[2018-19]Status: DisposedITAT Amritsar18 Dec 2019AY 2018-19

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 579/Asr/2018 Assessment Year:

For Appellant: Sh. Surinder Mahajan (C.A.)For Respondent: Sh. Alok Kumar CIT-DR
Section 10Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K. CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA ACCOUNTANT MEMBER I.T.A. No. 579/Asr/2018 Assessment Year: Sunrise Educational Society, vs. CIT (Exemptions), Chandigarh VPO Mananhana, Garhshanker, Hoshiarpur [PAN: AANAS 8872Q] (Appellant) (Respondent) Appellant by : Sh. Surinder Mahajan (C.A.) Respondent by: Sh. Alok Kumar CIT-DR Date of Hearing: 16.12.2019 Date of Pronouncement: 18.12.2019 ORDER Per O. P. Meena, AM: This appeal filed by the Assessee is directed against the order of learned Commissioner of Income Tax (Exempt…

M/S Guru Ram Dass Educational Society, Bathinda vs. The Commissioner of Income Tax (Exemption), Chandigarh

In the result, the assessee’s appeal is allowed

ITA 598/ASR/2016[]Status: DisposedITAT Amritsar03 Jun 2019

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

For Appellant: Sh. Vineet Krishan (Adv.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 10Section 12A

…as expressed. The issue, i.e., education being pursued as an economically sound and prosperous activity, has been 7 Guru Ram Dass Educational Society v. CIT(E) extensively considered by the Tribunal in Lord Shiva Educational Welfare Society v. CIT(E) [2018] 72 ITD 429 (Asr), holding, with reference to judicial precedents, that the activity of ‘education’ cannot be impugned on account of it being carried out on commercial basis. It may the relevant to reproduce the relevant part of the said decision: ‘4.2 The question, therefore, is whether the earning of profits, i.e., in a regular and systematic manner – on wh…

LORD SHIVA EDUCATIONAL WELFARE SOCIETY v. CIT (EXEMPTION) (72 ITD 429) — Cited in 3 Judgments | BharatTax