New Noble Educational Society v. Chief CIT

334 ITR 303High Court2011#5361 most cited

What is New Noble Educational Society v. Chief CIT authority for?

In Andhra Pradesh, only societies, associations, or trusts can establish educational institutions, as individuals are prohibited from doing so under Section 20A of the AP Education Act.

22

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

Also referred to as

New Noble Educational Society · Chief CIT · 334 ITR 303 · section 10(23C)(vi) · AP Education Act · section 20A · educational institutions · societies · associations · trusts · Andhra Pradesh

Also reported as

12 Taxmann.com 267

Sections most often in play

Section 12ASection 12ABSection 10(23C)Section 80GSection 2(15)Section 13(1)(c)Section 10(23C)(vi)Section 11

Issues it is cited on

section 11(6)section 13(1)(c)section 10(23c)section 13(1)section 13(3)section 10(23c)(vi)section 80g(5)(iii)section 2(15)section 12absection 20section 17section 80g(5)

Judgments citing New Noble Educational Society v. Chief CIT

RAM NIWAS MODI CHARITABLE SOCIETY, SOCIETY , KOTA,KOTA vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 779/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…ude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the Ram Niwas Modi Charitable Society, Kota. subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institut…

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

ITA 118/JPR/2025[2022-23]Status: DisposedITAT Jaipur20 Nov 2025AY 2022-23
For Appellant: Shri Mahendra Gargieya, Adv. &For Respondent: Mrs. Anita Rinesh, Ld. JCIT
Section 12ASection 80GSection 80G(5)

…ncome-tax Act, the\nprovisos there under and the rules and forms applicable thereto, which were the\n12\nITA No. 118 & 779/JPR/2025\nRam Niwas Modi Charitable Society, Kota.\nsubject-matter of examination in New Noble Educational Society vs. Chief CIT\n[2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M.\nEducational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently,\nbe summarized as under:\n1.\nAs section 20A of the A. P. Education Act prohibits individuals from\nestablishing educational institutions, it is only societies/associations/ trusts\nwhich can establish educational in…

DCIT EXEMPTION , GHAZIABAD vs. SAHYOG JAN KALYAN SAMITI , KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

ITA 2839/DEL/2018[2013-14]Status: DisposedITAT Delhi08 Aug 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

Section 143(3)Section 145(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer M/s Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) ITA No.2839/Del/2018 (ASSESSMENT YEAR 2013-14 Dy. Commissioner of M/s Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) Assessee by Advocate Ashish Jaiswal, Department by Shri Manish Gupta, Sr. DR Date of Hearin…

DCIT (EXEMPTION), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

ITA 6248/DEL/2016[2012-13]Status: DisposedITAT Delhi08 Aug 2025AY 2012-13

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

Section 143(3)Section 145(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer M/s Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) ITA No.2839/Del/2018 (ASSESSMENT YEAR 2013-14 Dy. Commissioner of M/s Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) Assessee by Advocate Ashish Jaiswal, Department by Shri Manish Gupta, Sr. DR Date of Hearin…

ITO (E), GHAZIABAD vs. M/S. SAHYOG JAN KALYAN SAMITI, KANPUR

In the result, ITA No.2839/Del/2018 is partly allowed

ITA 6247/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Aug 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalincome Tax Officer M/S Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Ita No.2839/Del/2018 (Assessment Year 2013-14 Dy. Commissioner Of M/S Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. Pan-Aabas0743G (Appellant) (Respondent) Assessee By Advocate Ashish Jaiswal, Department By Shri Manish Gupta, Sr. Dr Date Of Hearing 27/05/2025 Date Of Pronouncement 08/08/2025 O R D E R [ Per Manish Agarwal, Am: These Are Three Appeals Filed By The Revenue Against The Three Separate Orders As Detailed Below For Assessment Years 2011-12, 2012-13 & 2013-14 Respectively. Since, Some Of The Issues Involved Ita No.2839/Del/2018

Section 143(3)Section 145(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Income Tax Officer M/s Sahyog Jan (Exemption), Kalyan Samiti, Ward-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) ITA No.2839/Del/2018 (ASSESSMENT YEAR 2013-14 Dy. Commissioner of M/s Sahyog Jan Income Tax (Exemption), Kalyan Samiti, Circle-Ghaziabad. Vs. 122/619, Shastri Nagar, Kanpur. PAN-AABAS0743G (Appellant) (Respondent) Assessee by Advocate Ashish Jaiswal, Department by Shri Manish Gupta, Sr. DR Date of Hearin…

ARYA SAMAJ MANDIR ,BHILWARA vs. CIT(E) , JAIPUR

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20
For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…ed as under:\n“10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos\nthere under and the rules and forms applicable thereto, which were the subject-matter of\nexamination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201\nTaxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT\n[2011] 339 ITR 323 (AP) can, conveniently, be summarized as under:\n1. As section 20A of the A. P. Education Act prohibits individuals from establishing\neducational institutions, it is only societies/associations/trusts which can establish\neducational inst…

SHRI DIGAMBAR JAIN SAMAJ SAMITI,JAIPUR vs. CIT EXEMPTION, JAIPUR

ITA 755/JPR/2024[2023-24]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-24

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 80GSection 80G(5)

…duced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institut…

SHRI DIGAMBAR JAIN SAMAJ SAMITI,JAIPUR vs. THE CIT (EXEMPTION), JAIPUR

ITA 754/JPR/2024[2023-2024]Status: DisposedITAT Jaipur28 Jan 2025AY 2023-2024

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Tarun Mittal, C.A, &For Respondent: Shri Arvind Kumar, CIT-DR
Section 12ASection 80GSection 80G(5)

…duced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institut…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 857/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…uced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institu…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 856/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…uced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institu…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 855/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…uced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institu…

UMMAT HUMAN HELP SANSTHA AJMER,AJMER vs. CIT EXEMPTION, JAIPUR

ITA 854/JPR/2024[NA]Status: DisposedITAT Jaipur24 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Shri R. S. Poonia, CA, Ld. ARFor Respondent: Shri Arvind Kumar, CIT, Ld. DR
Section 12ASection 80GSection 80G(5)(iii)

…uced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institu…

APJ ABDUL KALAM EDUCATION AND WELFARE TRUST,JAIPUR vs. CIT EXEMPTION, JAIPUR, JAIPUR

ITA 567/JPR/2024[NOT APPLICABLE]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalapj Abdul Kalam Education & Welfare Trust, 3Ga7, Housing Board Shastri Nagar, Jaipur- 302016. Pan No.:Aajta3141K ...... Appellant Vs. Cit Exemption, Jaipur– 302 015. ..... Respondent

For Appellant: Mr. Deepak Sharma, Adv. (thro. V.C.)For Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12A

…uced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos there under and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarized as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institu…

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

ITA 1028/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. P. C. Parwal, CA, Ld. ARFor Respondent: Ms. Alka Gautam, CIT, Ld. DR
Section 12(1)Section 12ASection 80GSection 80G(5)

…duced as under: “10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos thereunder and the rules and forms applicable thereto, which were the subject-matter of examination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/ 12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323 (AP) can, conveniently, be summarised as under: 1. As section 20A of the A. P. Education Act prohibits individuals from establishing educational institutions, it is only societies/associations/ trusts which can establish educational institu…

TREHAN SEVA BHARTI CHARITABLE TRUST,ALWAR vs. CIT(E), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

ITA 1027/JPR/2024[NA]Status: DisposedITAT Jaipur15 Jan 2025
Section 12(1)Section 12ASection 80G

…ced as under:\n“10. The scope and amplitude of section 10(23C) (vi) of the Income-tax Act, the provisos\nthereunder and the rules and forms applicable thereto, which were the subject-matter of\nexamination in New Noble Educational Society vs. Chief CIT [2011] 334 ITR 303/201 Taxman 33/\n12 taxmann.com 267(AP) and in R. R. M. Educational Society vs. Chief CIT [2011] 339 ITR 323\n(AP) can, conveniently, be summarised as under:\n\n1. As section 20A of the A. P. Education Act prohibits individuals from establishing\neducational institutions, it is only societies/associations/ trusts which can establish\neducational i…

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

ITA 4417/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2024AY 2015-16

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

…s Samity v. CIT [(2011) 11 taxmann.com.234/199 Taxman 395 (Patna)] it has been held that interest free advance given to a Trustee for construction of building was covered within the meaning of section 13(2)(a). In New Noble Educational Society v. CCIT [(2011) 334 ITR 303 (AP)], the High Court of Andhra Pradesh have held that where a society had given interest- free advance to its secretary, provisions of section 13(1)(c) were attracted and society would not be entitled to exemption under section 10(23C)(vi). In CIT v. Gurukul Ghatkeswar Trust [(2011) 332 TUR 611 (AP)] the trust advanced money to an organisation i…

SOCIETY FOR HUMAN TRANSFORMTION & RESEARCH,DELHI vs. ITO WARD-2(2), NEW DELHI

In the result, both the Appeals filed by the assessee in ITA

ITA 4416/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Apr 2024AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal.”

Section 11Section 12ASection 13(1)(c)Section 13(3)Section 143(2)

…s Samity v. CIT [(2011) 11 taxmann.com.234/199 Taxman 395 (Patna)] it has been held that interest free advance given to a Trustee for construction of building was covered within the meaning of section 13(2)(a). In New Noble Educational Society v. CCIT [(2011) 334 ITR 303 (AP)], the High Court of Andhra Pradesh have held that where a society had given interest- free advance to its secretary, provisions of section 13(1)(c) were attracted and society would not be entitled to exemption under section 10(23C)(vi). In CIT v. Gurukul Ghatkeswar Trust [(2011) 332 TUR 611 (AP)] the trust advanced money to an organisation i…

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…y Hyderabad v The Chief Commissioner of Income Tax, C.A. No. 6418/2012 and M/s Sri Koundinya Educational Society v The Chief Commissioner of Income Tax, C.A. No. 9108/2012. 4 M/s New Noble Educational Society v The Chief Commissioner of Income Tax, (2011) 334 ITR 303. This batch of writ petitions was decided on 11.11.2010. 3 body and will not come within the scope of “other educational institution”. If, in substance and reality, the sole purpose for which the assessee has come into existence is to impart education at the level of colleges and schools, such an educational society should be rega…

NATIONAL EDUCATION SOCIETY,MUMBAI vs. CIT (E), MUMBAI

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

ITA 6819/MUM/2016[]Status: DisposedITAT Mumbai09 Oct 2018

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Shri Subodh L. Ratnaparkhi, ARFor Respondent: Shri Santanu Kumar Saikin
Section 10Section 10(23)(vi)

…f the Hon. Supreme Court in the case of American hotel & Lodging Association Educational Institute vs. CBDT & Ors. (2008) 301 ITR 86 (SC). We find that CIT(E) has relied upon the decision in the case of New Noble Educational Society & Ors vs. Chief CIT & Anr, 334 ITR 303 (AP) to deny the approval. However, we find that the said decision actually does not support the Revenue. After going through this decision, we noted that Para nos. 13 & 14 of the decision categorically state that at the initial 5 approval level, the scope of enquiry is to be restricted only to ascertain the genuineness of activities of the inst…

DE - SALES EDUCATIONAL SOCIETY,,VISAKHAPATNAM vs. THE PR. CIT(EXEMPTIONS),, VISAKHAPATNAM

In the result, the appeal filed by the assessee is dismissed

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

…the assessee society. Hence, held that the society does not exist solely and exclusively for the purpose of education and relied on the decision of Hon‘ble A.P. High Court in the case of M/s. New Noble Educational Society Vs. CIT and Others reported in (2011) 12 Taxmann.com 267 (Andhra Pradesh) and the decision of Reliance Motor Company Ltd. Vs. CIT of Hon‘ble High Court of Madras reported in 213 ITR 733 and rejected the application of the assessee for approval u/s 10(23C) of the Act. 4. Aggrieved by the order of the CIT(E), the assessee is in appeal before this Tribunal. Appearing for the assessee, Ld. A.R. arg…

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New Noble Educational Society v. Chief CIT (334 ITR 303) — Cited in 22 Judgments | BharatTax