New Noble Educational Society v. Chief CIT

334 ITR 303High Court2011#5352 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 366,339 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

Sahaj Jeevan Education Trust, Navi Mumbai vs. CIT (E), Mumbai

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 4493/MUM/2016[2015-16]Status: DisposedITAT Mumbai11 May 2018AY 2015-16

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.4493/Mum/2016 ("नधा"रण वष" / Assessment Year: 2015-16) Sahaj Jeevan Education Trust Commissioner Of Income Tax Plot No. 9, S. S. Road, (Exemptions) बनाम/ 6Th Floor, Piramal Chambers, Parel, Sector 44, Seawoods, Nerul, Vs. Navi Mumbai-400 706 Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabts 9039 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Deepak Raje ""यथ" क" ओर से/Respondent By : Shri Saurabh Kumar Rai

For Appellant: Shri Deepak RajeFor Respondent: Shri Saurabh Kumar Rai
Section 10Section 12A

…assessee is education, still, the assessee is prepared to file an affidavit and take necessary steps to modify its objects solely to education. He submitted, the decision of the Hon’ble High Court in the case of New Noble Educational Society vs. CCIT [2011] 334 ITR 303 (AP), relied upon by the ld. Commissioner of Income Tax (Exemptions) also propounds that if the primary/ dominant purpose of any institution is education, any other object which is merely ancillary or incidental to the primary or dominant object would not disentitle the 6 Sahaj Jeevan Education Trust institution from the benefit of exemption u…

Yuvodaya Charitable Trust, Bolangir vs. ACIT(Exemptions), Hyderabad

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

ITA 389/CTK/2016[2016-17]Status: DisposedITAT Cuttack28 Feb 2017AY 2016-17

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2016-17

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Asit Kumar Mohapatra, CIT DR
Section 10Section 12A

…e.” 6. Ld D.R. could not controvert the submission of ld A.R. of the assessee. 7. We find that the CIT(A) has relied on the decision of Hon’ble A.P.High Court in the case of NEW NOBLE EDUCATIONAL SOCIETY & ORS. vs. CHIEF COMMISSIONER OF INCOME TAX & ANR., 334 ITR 303 (AP), where, the Hon’ble High Court has held that in order to be eligible for exemption, under s. 10(23C)(vi) of the Act, it is necessary that there must exist an educational institution. Secondly, such institution must exist solely for educational purposes and, thirdly, the institution should not exist for the purpose of profit. If there are sev…