M/s Safdurjung Enclave Educational Society v. Municipal Corporation Delhi

Commissioner of Income Tax, Patiala vs. Baba Gandha Singh Education Trust, Barnala

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE PARMOD GOYAL

…-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.270 of 2011 (O&M) Reserved on : 29.11.2025 Pronounced on : 27.02.2026 Whether full judgment is pronounced or operative part thereof : Full The Commissioner of Income Tax, Patiala ...Appellant Versus Baba Gandha Singh Education Trust, Barnala ...Respondent CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MR. JUSTICE PARMOD GOYAL Present: Ms. Pridhi J. Sandhu, Advocate for appellant. Ms. Radhika Suri, Senior Advocate with Ms. Pranika Singla, Advocate for respondent. *** PARMOD GOYAL, J. Present appeal has been filed against…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…15 to 2016-17 3005/Del/2013 for the assessment year 2009-10 dated 10.06.2016, in which the Hon’ble Delhi Bench had held that the judgment of the Hon’ble Supreme Court in the case of Safdarjung Enclave Educational Society vs. Municipal Corporation Delhi (1992) 3 SCC 390 were not applicable in the case of the assessee, as the charitable purpose and objects were never changed at any time in the case of the assessee. The Hon’ble ITAT had further held that the Delhi High Court decision in the case of India Trade Promotion Organization did not apply to that assessee’s case, because the object of town planner has been h…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…15 to 2016-17 3005/Del/2013 for the assessment year 2009-10 dated 10.06.2016, in which the Hon’ble Delhi Bench had held that the judgment of the Hon’ble Supreme Court in the case of Safdarjung Enclave Educational Society vs. Municipal Corporation Delhi (1992) 3 SCC 390 were not applicable in the case of the assessee, as the charitable purpose and objects were never changed at any time in the case of the assessee. The Hon’ble ITAT had further held that the Delhi High Court decision in the case of India Trade Promotion Organization did not apply to that assessee’s case, because the object of town planner has been h…

Allahabad Development Authority, Allahabad vs. ACIT (Exemption), Lucknow

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

…15 to 2016-17 3005/Del/2013 for the assessment year 2009-10 dated 10.06.2016, in which the Hon’ble Delhi Bench had held that the judgment of the Hon’ble Supreme Court in the case of Safdarjung Enclave Educational Society vs. Municipal Corporation Delhi (1992) 3 SCC 390 were not applicable in the case of the assessee, as the charitable purpose and objects were never changed at any time in the case of the assessee. The Hon’ble ITAT had further held that the Delhi High Court decision in the case of India Trade Promotion Organization did not apply to that assessee’s case, because the object of town planner has been h…

M.P.Madhyam, Bhopal vs. The DCIT Exemption, Bhopal

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…eriod of 2-3 years may not be relevant in determining the nature and character of activity and whether the same should be treated as indicative of profit motive i.e. desire or intention to carry on business or commerce. In MCD vs. Children Book Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration. It was observed that data…

M.P.Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…eriod of 2-3 years may not be relevant in determining the nature and character of activity and whether the same should be treated as indicative of profit motive i.e. desire or intention to carry on business or commerce. In MCD vs. Children Book Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration. It was observed that data…

M.P.Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…eriod of 2-3 years may not be relevant in determining the nature and character of activity and whether the same should be treated as indicative of profit motive i.e. desire or intention to carry on business or commerce. In MCD vs. Children Book Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration. It was observed that data…

M/S M.P. Madhyam, Bhopal vs. The ACIT Exemption, Bhopal

In the result, appeals of assessee for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

…eriod of 2-3 years may not be relevant in determining the nature and character of activity and whether the same should be treated as indicative of profit motive i.e. desire or intention to carry on business or commerce. In MCD vs. Children Book Trust's (1992) 3 SCC 390 a decision relating to property tax, the Supreme Court held that both qualitative and quantitative tests should be satisfied in view of specific language of Section 115(4)(a) of Delhi Municipal Corporation Act 1957. Nevertheless it negated and rejected the argument that data for one year should be taken into consideration. It was observed that data…

The Rediant Way School, Raipur (Cg) vs. The the Chif Commisioner of Income Tax, Raipur (Cg)

In the result, the appeal of assessee is allowed

…t for profit. 6, We do not find anything in the decisions in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234 (SC), Addl CIT v. Surat Art Silk Cloth Mfrs. Association [1980] 121 ITR 1 (SC) or Municipal Corpn. of Delhi v. Children Book Trust [1992] 3 SCC 390, which militates against the view we have taken. All those cases dealt with the scope and effect of the term 'charitable purpose' and as to what exactly was charity. They have no application to this case where the claim is under section 10(22). We do not find any error in the order of the Tribunal and no referable question of law arising out of it.…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

…Act 1961 is squarely applicable in this case. (b.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified by ignoring the fact held 2 in the case of M/s Safdurjung Enclave Educational Society Vs. Municipal Corporation Delhi (1992) 3 SCC 390, in which the Hon'ble Supreme Court of India has held that the activities run on commercial lines do not fall within the ambit of charitable object. (c.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified in upholding the order of the CIT(A) and ignoring the fact that the activities of the authority are hit by Sectio…

Varanasi Development Authority, Varanasee vs. Assistant Commissioner of Income Tax (Exemption), Lucknow

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

…Act 1961 is squarely applicable in this case. (b.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified by ignoring the fact held 2 in the case of M/s Safdurjung Enclave Educational Society Vs. Municipal Corporation Delhi (1992) 3 SCC 390, in which the Hon'ble Supreme Court of India has held that the activities run on commercial lines do not fall within the ambit of charitable object. (c.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified in upholding the order of the CIT(A) and ignoring the fact that the activities of the authority are hit by Sectio…

M/S. Varanasi Development Authority, Varanasi vs. Deputy Commissioner of Income Tax (Exemption), Varanasi

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

…Act 1961 is squarely applicable in this case. (b.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified by ignoring the fact held 2 in the case of M/s Safdurjung Enclave Educational Society Vs. Municipal Corporation Delhi (1992) 3 SCC 390, in which the Hon'ble Supreme Court of India has held that the activities run on commercial lines do not fall within the ambit of charitable object. (c.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified in upholding the order of the CIT(A) and ignoring the fact that the activities of the authority are hit by Sectio…

M/S. Varanasi Development Authority, Varanasi vs. Assistant Commissioner of Income Tax, Varanasi

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

…Act 1961 is squarely applicable in this case. (b.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified by ignoring the fact held 2 in the case of M/s Safdurjung Enclave Educational Society Vs. Municipal Corporation Delhi (1992) 3 SCC 390, in which the Hon'ble Supreme Court of India has held that the activities run on commercial lines do not fall within the ambit of charitable object. (c.) Whether on the facts and circumstances of the case the Hon'ble ITAT was justified in upholding the order of the CIT(A) and ignoring the fact that the activities of the authority are hit by Sectio…