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

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

ITA 1595/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Aug 2019AY 2010-11

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…

Deputy Commissioner of Income Tax (Exemption), Circle-1, Bengaluru vs. M/S. Mahatma Gandhi Vidyapeetha Trust, Bengaluru

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT
Section 11Section 12ASection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.2707 to 2709/Bang/2017 Assessment year : 2012-13 to 2014-15 The Dy. Commissioner of Income-tax, M/s Mahatma Gandhi Vidyapeetha (Exemptions), Trust, Savige Malleswara Ghills, Circle-1, Kanakapura Road, Bengaluru. Kumaraswamy Layout, Bengaluru-560 078. PAN : AAATM 2020 Q. APPELLANT RESPONDENT CO Nos.40 to 42/Bang/2018 (By Assessee) Assessment year : 2012-13 to 2014-15 M/s Mahatma Gandhi Vidyapeetha Trust, The Dy. Commissioner of Income- Savige Malleswara Ghills,…

M/S Kammavari Sangam, Bangalore vs. DDIT, Bangalore

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 1099/BANG/2015[2011-12]Status: DisposedITAT Bangalore17 Jun 2016AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.206 & 207/Bang/2014 Assessment years : 2009-10 & 2010-11 The Deputy Director of Vs. M/s. Kammavari Sangham, Income Tax (Exemptions), No.145/4, Mount Joy Extension, Circle 17(1), Hanumanthanagar, Bangalore. Bangalore – 560 019. PAN: AAATK 2287R APPELLANT RESPONDENT Assessment year : 2011-12 M/s. Kammavari Sangham, Vs. The Deputy Director of No.145/4, Mount Joy Extension, Income Tax (Exemptions), Hanumanthanagar, Circle 17(1), Bangalore – 560 019. Bangalor…

DDIT vs. M/S Kammavari Sangha

In the result, the orders of the CIT(Appeals) in ITA Nos

ITA 206/BANG/2014[2009-10]Status: DisposedITAT Bangalore17 Jun 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri S. Venkatesan, CAFor Respondent: Shri Sanjay Kumar, CIT-III &
Section 11

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.206 & 207/Bang/2014 Assessment years : 2009-10 & 2010-11 The Deputy Director of Vs. M/s. Kammavari Sangham, Income Tax (Exemptions), No.145/4, Mount Joy Extension, Circle 17(1), Hanumanthanagar, Bangalore. Bangalore – 560 019. PAN: AAATK 2287R APPELLANT RESPONDENT Assessment year : 2011-12 M/s. Kammavari Sangham, Vs. The Deputy Director of No.145/4, Mount Joy Extension, Income Tax (Exemptions), Hanumanthanagar, Circle 17(1), Bangalore – 560 019. Bangalor…