P.A. Inamdar v. State of Maharashtra

6 SCC 537Reported decision2005#2651 most cited

What is P.A. Inamdar v. State of Maharashtra authority for?

Establishing and administering educational institutions is not considered a commercial activity, and education is viewed as charity or philanthropy, especially when fees are regulated. However, if institutions collect money beyond prescribed fees, it constitutes capitation fees, leading to legal consequences.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

P.A. Inamdar v. State of Maharashtra · educational institutions · commercial activity · charity · capitation fee · section 10(22) · section 11(4) · section 35ac

Issues it is cited on

section 35acsection 10(22)section 11(4)section 115bbcsection 35asection 2(45)anonymous donationsection 60section 11(4a)rectification under section 154corpus fundsection 13(3)

Judgments citing P.A. Inamdar v. State of Maharashtra

Tarakarama Educational Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 321/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…abhoreent to our Indian culture. Hon'ble Supreme Court’s decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6SCC697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity and hence the evidences found education is not a commercial activity and hence the evidences found during the course of search supports that the assessee has violated the provisions of law and the conditions prescribed while granting the recognition. 6.5. Education would remain…

Karshak Vidya Parishad, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 320/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…abhoreent to our Indian culture. Hon'ble Supreme Court’s decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6SCC697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity and hence the evidences found education is not a commercial activity and hence the evidences found during the course of search supports that the assessee has violated the provisions of law and the conditions prescribed while granting the recognition. 6.5. Education would remain…

Church Educatinal Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 319/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…abhoreent to our Indian culture. Hon'ble Supreme Court’s decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6SCC697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity and hence the evidences found education is not a commercial activity and hence the evidences found during the course of search supports that the assessee has violated the provisions of law and the conditions prescribed while granting the recognition. 6.5. Education would remain…

Aurora Educational Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 318/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…abhoreent to our Indian culture. Hon'ble Supreme Court’s decisions in case of TMA Pai Foundation Vs. State of Karnataka (2002) (8 SCC 481), Islamic Academy of Education Vs. State of Karnataka (2003) (6SCC697) and P.A. Inamdar Vs. State of Maharashtra (2005) (6 SCC 537) also supports the fact that the education is not a commercial activity and hence the evidences found education is not a commercial activity and hence the evidences found during the course of search supports that the assessee has violated the provisions of law and the conditions prescribed while granting the recognition. 6.5. Education would remain…

Master Balachandar Krishnan vs. The State of Karnataka

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

…petitioner, the respondent/Law School has no power to provide for any kind of horizontal reservation (institutional or residential- based) in view of the law laid down by the Hon’ble Supreme Court in P.A. Inamdar vs. State of Maharashtra, [(2005) 6 SCC 537] (P.A. Inamdar). That the petitioner learnt from newspaper reports that domicile based reservation for students of Karnataka by way of an amendment was passed by the Karnataka State Legislature providing 50% reservation but, the same was returned by the Hon’ble Governor of Karnataka on the -: 8 :- ground that such regional reservati…

Tarsem Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2483/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Tarsem Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2481/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Aug 2019AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Santosh Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2477/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Aug 2019AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Santosh Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2476/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Aug 2019AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Santosh Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2475/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Aug 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Maharishi Markandeshwar University Trust, Ambala Cantt vs. Pr.CIT, Central, Gurgaon

ITA 1600/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Maharishi Markandeshwar University Trust, Ambala Cantt vs. Pr.CIT, Central, Gurgaon

ITA 1599/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Aug 2019AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Maharishi Markandeshwar University Trust, Ambala Cantt vs. Pr.CIT, Central, Gurgaon

ITA 1598/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Aug 2019AY 2013-14

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Maharishi Markandeshwar University Trust, Ambala Cantt vs. Pr.CIT, Central, Gurgaon

ITA 1594/DEL/2019[2009-10]Status: DisposedITAT Delhi19 Aug 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Tarsem Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2482/DEL/2019[2014-15]Status: DisposedITAT Delhi19 Aug 2019AY 2014-15

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Tarsem Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2480/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Aug 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Tarsem Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2479/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Aug 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Santosh Garg, Ambala Cantt vs. Pr.CIT, Central, Gurugram

ITA 2478/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Aug 2019AY 2015-16

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Maharishi Markandeshwar University Trust, Ambala Cantt vs. Pr.CIT, Central, Gurgaon

ITA 1597/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Aug 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…

Maharishi Markandeshwar University Trust, Ambala Cantt vs. Pr.CIT, Central, Gurgaon

ITA 1596/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Aug 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 2475/Del/2019 : Asstt. Year : 2012-13 Ita No. 2476/Del/2019 : Asstt. Year : 2013-14 Ita No. 2477/Del/2019 : Asstt. Year : 2014-15 Ita No. 2478/Del/2019 : Asstt. Year : 2015-16 Smt. Santosh Garg, Vs Pr. Cit, W/O Sh. Tarsem Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Aawpg9894J Ita No. 2479/Del/2019 : Asstt. Year : 2011-12 Ita No. 2480/Del/2019 : Asstt. Year : 2012-13 Ita No. 2481/Del/2019 : Asstt. Year : 2013-14 Ita No. 2482/Del/2019 : Asstt. Year : 2014-15 Ita No. 2483/Del/2019 : Asstt. Year : 2015-16 Sh. Tarsem Garg, Vs Pr. Cit, S/O Sh. Inder Pal Garg, Central, Gurugram, C/O Rajiv Goel & Associates, Haryana-122016 179, Bank Road, Ambala Cantt. Haryana-133001 (Appellant) (Respondent) Pan No. Adepg1240P Ita No. 1594/Del/2019 : Asstt. Year : 2009-10 Ita No. 1595/Del/2019 : Asstt. Year : 2010-11 Ita No. 1596/Del/2019 : Asstt. Year : 2011-12 Ita No. 1597/Del/2019 : Asstt. Year : 2012-13 Ita No. 1598/Del/2019 : Asstt. Year : 2013-14 Ita No. 1599/Del/2019 : Asstt. Year : 2014-15 Ita No. 1600/Del/2019 : Asstt. Year : 2015-16

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 263

…he 10% quota under clause (b) above. The MCI guidelines – In response to the RTI query MCI replied that the Admission of NRI in professional courses is to be made in accordance with the law declared by the Hon’ble Supreme Court in P.A. Inamdar’s case – (2005) 6 SCC 537 in para 131 has held as under: “….A limited reservation of such seats, not exceeding 15%, may be made available to NRIs depending on the discretion off the management subject to two conditions. First, such seats should be utilized bonafide by NRIs only and for their children or wards. Second, within this quota, merit should not be given a complete…