Saurashtra Education Foundation v. CIT

273 ITR 139High Court2005#6752 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Issues it is cited on

section 10(23c)section 10 person business interest

Judgments citing Saurashtra Education Foundation v. CIT

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

…e learned AR argued that its activities are non-commercial and wrongly denied benefit of Section 11 of the Act. The learned AR relied upon on following cases: i. DIT(E) vs. National Safety Council 305 ITR 257 (Bom), ii. Saurashtra Education Foundation vs. CIT 273 ITR 139, iii. Harnam Singh Harbans Kaur vs. Director of Income Tax (Exemption), Delhi [2012] 17 taxmann.com 103 (Delhi Tribunal), iv. CIT(A) vs. Gujarat Maritime Board: 2007 14 SCC 704, v. CIT vs. Ahmedabad Rana Caste Assn. (1982) 2 SCC 542, vi. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), vii. Radhasoami Satsang vs. CIT 193 ITR 321, viii.…

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…s of action taken thereon in its annual report; and (p) to ensure the functioning of the Institute in accordance with the provisions of this Act and in performance of other statutory duties as may be entrusted to the Institute from time to time. 88 (2005) 273 ITR 139 (Guj.) 89 (1992) 195 ITR 279 (Guj.) 90 (2008) 10 SCC 509 50 argue that ICAI is entitled to be notified under Section 10(23C)(iv) r/w Section 2(15) of the Act, 1961. 81. Counsel submitted that profit motive is an essential element, or the driving force, for any business or commercial activity. The activities of ICAI are not of such nat…

INCOME-TAX OFFICER (EXEMPTIONS),, PUNE vs. CHANAKYA MANDAL PARIWAR,, PUNE

ITA 835/PUN/2017[2012-13]Status: DisposedITAT Pune01 Jul 2022AY 2012-13

Bench: Shri S.S. Godara & Dr. Dipak P. Ripotethe Income Tax Officer M/S. Chanakya Mandal Pariwar (Exemptions) 1557, Sadashiv Peth Vs. Ward - 2, Pune Near Navi Peth Vitthalmandir Punne 411009 Pan – Aaatc6391G Appellant Respondent Co No. 06/Pun/2020 (Assessment Year: 2012-13) M/S. Chanakya Mandal Pariwar The Income Tax Officer 1557, Sadashiv Peth (Exemptions) Vs. Near Navi Peth Vitthalmandir Ward - 2, Pune Punne 411009 Pan – Aaatc6391G Cross Objector Appellant In Appeal Assessee By: Shri Hari Krishan Revenue By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 01.07.2022 O R D E R Per S.S. Godara, Jm This Revenue’S Appeal Ita No. 835/Pun/2017 With Assessee’S Cross Objection Co No. 06/Pun/2020 For Ay 2012-13 Arise From The Cit(A)-10, Pune’S Order Dated 30.01.2017 Passed In Case No. Pn/Cit(A)10/Ito Exmp Wd 1/44,45,46,47/15-16, Involving Proceedings Under Section 143(3) R.W.S 174 Of The Income Tax Act, 1961 (In Short The Act).

For Appellant: Shri Hari KrishanFor Respondent: Shri S.P. Walimbe

Section 11Section 11(1)(a)Section 143(3)Section 2(15)

…tic instruction which a person has received ... what education connotes in that clause in the process of training and developing the knowledge, skill, mind and character of students by normal schooling. Similarly in the case of Saurashtra Education Foundation 273 ITR 139, wherein, the assessee was conducting classes for students X,XI and XII and also C.A entrance examination, H'ble Gujrat High Court viewed that in order to fall within the meaning of education u/s 2(15), an educational institution should be recognized by a Competent Authority and should be imparted through normal schooling. Further, I.T.A.T Cochin…

CRISP SOCIETY ,BHOPAL vs. DCIT EXEMPTION, BHOPAL

In the result, both appeals filed by the assessee are allowed

ITA 298/IND/2020[2012-13]Status: DisposedITAT Indore20 Dec 2021AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri

Section 11Section 2(15)

…learned AR argued that its activities are non-commercial and wrongly denied benefit of Section 11 of the Act. The learned AR relied upon on following cases: i. DIT(E) vs. National Safety Council 305 ITR 257 (Bom), ii. Saurashtra Education Foundation vs. CIT 273 ITR 139, iii. Harnam Singh Harbans Kaur vs. Director of Income Tax (Exemption), Delhi [2012] 17 taxmann.com 103 (Delhi Tribunal), iv. CIT(A) vs. Gujarat Maritime Board: 2007 14 SCC 704, v. CIT vs. Ahmedabad Rana Caste Assn. (1982) 2 SCC 542, vi. CIT vs. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC), vii. Radhasoami Satsang vs. CIT 193 ITR 321, viii.…

CRISP SOCIETY,BHOPAL vs. DCIT -EXEMPTION, BHOPAL

In the result, both appeals filed by the assessee are allowed

ITA 297/IND/2020[2014-15]Status: DisposedITAT Indore20 Dec 2021AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri

Section 11Section 2(15)

ITO -E (2)(4), MUMBAI vs. INDO ITALIAN CHAMBER OF COMMERCE & INDUSTRY, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 6237/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Jun 2021AY 2009-10

Section 11Section 12ASection 143(3)Section 2(15)

…and that its activities do not fall under the definition of 4 M/s.Indo Italian Chamber of Commerce & Industry charitable purposes. The AO further placed reliance on the decision of the Gujarat High Court in the case of Saurashtra Education Foundation vs CIT, 273 ITR 139 (Gujarat). The A0 further observed that the assessee is predominantly mutual association and has non-charitable objects and that the exemption u/s 11 as a charitable trust and principles of mutuality are mutually exclusive of each other. The AO further discussed the scheme of Sec.11 to 13 of the Act, particularly 13(1)(c) & 13(3) of the Act and f…

IMC OF ITI DADRI,DADRI vs. ITO (EXEMPTUION) WARD, GHAZIABAD

In the result, the appeal of the assessee is dismissed

ITA 529/DEL/2019[2015-16]Status: DisposedITAT Delhi10 Mar 2021AY 2015-16

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 529/Del/2019 : Asstt. Year : 2015-16 Imc Of Iti Dadri, Vs Ito (Exemption) Ward, C/O Government Iti Dadri, Ghaziabad Choulas Road, Dadri, G.B. Nagar, U.P.-203207 (Appellant) (Respondent) Pan No. Aaaai5190A Assessee By : Sh. Ashwini Goyal, Ca Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 21.01.2021 Date Of Pronouncement: 10.03.2021

For Appellant: Sh. Ashwini Goyal, CAFor Respondent: Sh. Prakash Dubey, Sr. DR

Section 12A

…es providing schooling which resulted in a degree or diploma. (ii) primary education as was a backward integration to normal schooling. 15. The Hon’ble Gujarat High Court considered identical issue in the case of Saurashtra Education Foundation v. CIT [2005] 273 ITR 139/[2004] 141 Taxman 26 (Guj) and held that all kinds of education would not fall within the meaning of section 2(15) of the Act, unless the training, instruction, etc. results in grant of a diploma or degree by a university or a governmental agency. 16. Various Courts have held that institutions allied to educational institutions which were provid…

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 4868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 May 2020AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar , CAFor Respondent: Ms. Parmita M. Biswas, CIT DR

Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…be a process of training and developing the knowledge, skill, mind and character of the students by "normal schooling". 7.2.4 The Gujarat High Court also had an occasion to consider identical issue in the case of Sourashtra Education Foundation v. CIT [2005] 273 ITR 139/[2004] 141 Taxman 26. The Gujarat High Court found that all kinds of education would not fall within the meaning of section 2(15) of the Act, unless the training, instruction, etc. results in grant of a diploma of degree by a university or a governmental agency. 7.2.5 The Patna High Court in the case of Bihar Institute of Mining & Mine Surveying…

SRI. SADGURU EDUCATION TRUST,MADIKERI vs. ITO,

In the result, all the grounds relating to both the appeals are dismissed

ITA 715/BANG/2013[2005-06]Status: DisposedITAT Bangalore03 Jul 2019AY 2005-06

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaran

For Appellant: Shri Tata Krishna, AdvocateFor Respondent: Dr. P.V Pradeep Kumar, Addl. CIT

Section 10Section 194CSection 2(15)Section 40

…normal schooling is done. The definition of “charitable purpose” is inclusive and not exhaustive.” 7. It is further seen that the Gujarat High Court also had an occasion to consider identical issue in the case of Saurashtra Education Foundation v. CIT [2005] 273 ITR 139 (Guj). The Gujarat High Court found that all kinds of education would not fall within the meaning of section 2(15) of the Act. The training, instruction, etc. would result in grant of a diploma or degree by a university or a governmental agency. In the case before us, admittedly, the taxpayer is conducting coaching classes. Therefore, it cannot b…

CALICUT EDUCATIONTRUST, CALICUT vs. THE ITO, WD-1,, CALICUT

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

ITA 266/COCH/2018[2003-04]Status: DisposedITAT Cochin30 Oct 2018AY 2003-04

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.266/Coch/2018 Assessment Year : 2003-04 Calicut Education Trust, Vs. The Income Tax Officer, Corporation College Of Arts & Ward-1(1), Calicut. Science, Emas Complex, Ymca Road, Kozhidoe-673 001. [Pan:Aaatc 4925C] (Assessee-Appellant) (Revenue-Respondent) Assessee By Shri M.V. Venugopal, Ca Revenue By Shri Sudhanshu Shekhar Jha, Cit(Dr) Date Of Hearing 24/10/2018 Date Of Pronouncement 30/10/2018 O R D E R

Section 10Section 11Section 12A

…rmal schooling is done. The definition of "charitable purpose" is inclusive and not exhaustive." 8. It is further seen that the Gujarat High Court also had an occasion to consider identical issue in the case of Saurashtra Education Foundation vs C.I.T. (2005) 273 ITR 139 (Guj). The Gujarat High Court found that all kinds of education would not fall within the meaning of section 2(15) of the Act. The training, instruction, etc. would result in grant of a diploma or degree by a university or a governmental agency. In the case before us, admittedly, the taxpayer is conducting coaching classes. Therefore, it cannot b…

ITO (EXEMPTIONS)- WARD, GHAZIABAD vs. M/S. MUSLIM SOCIAL UPLIFT SOCIETY, ALIGARH

In the result, the appeal of the Revenue is dismissed

ITA 582/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jul 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr.D.R

Section 11Section 12ASection 143(3)Section 2(15)

…eties Registration Act, 1860 and also registered u/s.12AA w.e.f. 1.04.1999. The Assessing Officer after referring to the following judgments: Sole Trustee, Loka Shikshan Trust vs. CIT, (1975) 101 ITR 234 (SC); Saurashtra Educational Foundation vs. CIT, (2005) 273 ITR 139 (Guj.); and Bihar Institute of 2 I.T.A. No.582/Del/2016 Mining & Mine Surveying V. CIT (1994) 208 ITR 608 (Pat.) held that assessee’s activity is mainly providing coaching to the students for appearing in various examinations, hence it does not fall under the category of educational or charitable activity. Accordingly, he taxed the surplus incom…

THE DY.DIT, (EXEMP.),, AHMEDABAD vs. MUDRA FOUNDATION FOR COMMUNICATIONS, RESEARCH & EDUCATION,, AHMEDABAD

In the result, both the appeals of the Revenue and both the cross objections filed by the assessee are dismissed

ITA 2872/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad12 Oct 2017AY 2010-11

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Prasoon Kabra, Sr. D.R

Section 11Section 11(1)(a)Section 11(2)Section 13(8)Section 143(2)Section 2(15)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 2872 & 3090/Ahd/2014 AY 2010-11 & 2011-12 The DCIT(Exemption), Mudra Foundation of Ahmedabad Communications (Appellant) Vs Research & Education, Mudra Tower, Shanti Sadan Society, Nr. Parimal Garden, Ellisbridge, Ahmedabad-380006 PAN: AAATM2168D (Respondent) CO Nos. 317 & 318/Ahd/2014 ITA Nos. 2872 & 3090/Ahd/2014 AY 2010-11 & 2011-12 Mudra Foundation of The Dy.DIT(Exemption), Communications Ahmedabad Research & Education, Vs (Respondent) Mudra Tower, Sha…

` NIHARIKA EDUCATION SOCIETY,GHAZIABAD vs. ADDL. CIT, GHAZIABAD

In the result, the ground nos

ITA 6183/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Jan 2017AY 2010-11

Bench: Shri S.V. Mehrotraassessment Year : 2010-11 Niharika Education Society, Addl. Cit, Range-1, C/O Akhilesh Kumar, Advocate, Ghaziabad. Chamber No.206-07, Vs. Ansal “Satyam”, Rdc Raj Nagar, Ghaziabad. Pan : Aaatn 6147 P (Appellant) (Respondent)

For Appellant: Shri Akhilesh Kumar, AdvFor Respondent: Shri Rajesh Kumar, Sr.DR

Section 10Section 10(23)(c)Section 11(5)Section 12ASection 143(3)Section 80G

…ic education which results into degree or qualification. The decision in the case of Sole Trustee, Loka Shikshana Trust (supra) was followed by Hon’ble Gujarat High Court and by Hon’ble Patna High Court in the case of Saurashtra Education Foundation vs. CIT, 273 ITR 139 (Guj) and Bihar Institute of Mining and Mines Surveying vs. CIT, 208 ITR 608 5 (Pat) respectively. The Assessing Officer pointed out that the activities of the society could not be said to be covered u/s 2(15) of the Act. As regards the assessee’s claim of exemption u/s 10(23C)(iiiad), the Assessing Officer pointed out that the expression ‘ed…

THE INDIAN MERCHANTS CHAMBERS,,MUMBAI vs. DDIT (E) -II(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4076/MUM/2013[2009-10]Status: DisposedITAT Mumbai29 Jun 2016AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Mahavir Singh, Jm आयकर अपील सं./Ita No.4076/Mum/2013 ("नधा"रण वष" / Assessment Year :2009-2010) The Indian Merchants Chambers, Vs. Ddit(Exemption)-Ii(1), Imc Building, Imc Marg, Piramal Chambers, Mumbai-400020 Parel, Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaati 00047 H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Arvind Sonde राज"व क" ओर से /Revenue By : Shri V.S.Jadhav सुनवाई क" तार"ख / Date Of Hearing : 31/03/2016 घोषणा क" तार"ख/Date Of Pronouncement 29/ 06/2016 आदेश / O R D E R Per R.C.Sharma (A.M): This Is An Appeal Filed By The Assessee Against The Order Of Cit(A)- Mumbai, For The Assessment Year 2009-2010. 2. In This Appeal, The Assessee Is Basically Aggrieved For Decline Of Exemption U/S.11 On The Plea That Proviso To Section 2(15) Was Applicable To The Assessee Which Was Introduced W.E.F. Assessment Year 2009-2010. 3. Rival Contentions Have Been Heard & Record Perused. Facts In Brief Are That The Assessee Is Registered As A Company U/S.25 Of The Companies Act, 1956. The Main Objects Of The Assessee Trust Inter Alia Are To Promote, Advance & Protect Trade, Commerce & Industry In India. The Ao Held That The Assessee Was Not Imparting Education In Pursuance Of Its Objects. He Held That The Activity Of Organizing Seminars, The Definition Of Education. The Assessee Was Running Certain Seminars

For Appellant: Shri Arvind SondeFor Respondent: Shri V.S.Jadhav

Section 11Section 2(15)Section 25Section 28

…two activities were classified as activities to promote education. The AO relying on the Hon. Supreme Court decision in the case of Loka Shikshana Trust 101 ITR 234 and Bihar Institute of Mining 208 ITR o·Q4 Patna, Saurashtra Educatio.n Foundation Vs. CIT 273 ITR 139 (Guj), Gujarat State Co. op. Union Vs. CIT 195 ITR 279 (Guj) held that the activity of holding commerce classes, arranging seminars and lectures and the activity of running of private commercial courses and consequent conducting of examinations would not come under the head education. He held that the assessee's activities would fall under th…

ADIT(OSD)(E), NEW DELHI vs. BIRD EDUCATION SOCIETY FOR TRAVEL & TOURISM, NEW DELHI

In the result, the Revenue’s appeal is dismissed

ITA 2131/DEL/2012[2008-09]Status: DisposedITAT Delhi16 May 2016AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri K.K. Jaiswal, DRFor Respondent: Shri Aditya Roy Singh, Advocate

Section 11Section 12ASection 2(15)

…and regulations for ticketing, air ticketing, air travel, cargo etc. could not be considered educating them. Reliance was placed upon in the case of Sole Trustee Lok Shikshan Trust vs. CIT 101 ITR 234 (SC) and Saurashtra Education Foundation vs. CIT (2005) 273 ITR 139 (Guj.). It was concluded that the assessee was only carrying on coaching classes for various courses on commercial lines with a profit motive. As a result thereof, it was held that the activities carried on by the assessee fell outside the purview of “charitable purpose” as per its definition contained in Section 2 (15) of the Act. Consequently t…

DIRECTOR OF INCOME TAX vs. INSTT OF CHARTERED ACCOUNTANTS OF INDIA

ITA - 869 / 2011HC Delhi19 Sept 2011

Section 10Section 11Section 142(1)Section 143(3)Section 201Section 260ASection 263

…ed to the students. The institute also provides computer training to the students registered with it, at a very low fee.” 15. Thereafter, the Tribunal has quoted judgment of the Gujarat High Court in Saurashtra Education Foundation vs. CIT, (2005) 273 ITR 139 at page 146, in which it has been observed as under:- “As regards the illustration of the Institute of Chartered Accountants of India, although the institute was earlier not running formal classes and there was no geographical proximity when instructions were being imparted through postal tuitions, the Institute of Chartered Accountants of…

Director of Income Tax (Exemptions) vs. The Institute of Chartered Accountants of India

ITA/869/2011HC Delhi19 Sept 2011

Section 10Section 11Section 142(1)Section 143(3)Section 201Section 260ASection 263