SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER

323 ITR 84High Court2010#17659 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 363,153 Indian tax judgments — from 2019 to 2021.

Judgments citing SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER

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

…to collection of capitation fee and such an institution would face legal conseqeunces for same (Vodithala Education Society Vs ADIT, [2008] 20 SOT 353 (HYD)]. 6.6 In the case of SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER [2010], 323 ITR 84 (P&H), the Hon'ble High Court held that Educational institution should exist solely for purposes of education and if it is not, the society is not eligible for exemption u/s.10(23C)(vi) of the Act. 6.7 The Hon'ble ITAT, Hyderabad vide their orders on 22.3.2012 in the case of M/s.Islamic Educational Society had observed, as under: “Further, we find…

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

…to collection of capitation fee and such an institution would face legal conseqeunces for same (Vodithala Education Society Vs ADIT, [2008] 20 SOT 353 (HYD)]. 6.6 In the case of SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER [2010], 323 ITR 84 (P&H), the Hon'ble High Court held that Educational institution should exist solely for purposes of education and if it is not, the society is not eligible for exemption u/s.10(23C)(vi) of the Act. 6.7 The Hon'ble ITAT, Hyderabad vide their orders on 22.3.2012 in the case of M/s.Islamic Educational Society had observed, as under: “Further, we find…

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

…to collection of capitation fee and such an institution would face legal conseqeunces for same (Vodithala Education Society Vs ADIT, [2008] 20 SOT 353 (HYD)]. 6.6 In the case of SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER [2010], 323 ITR 84 (P&H), the Hon'ble High Court held that Educational institution should exist solely for purposes of education and if it is not, the society is not eligible for exemption u/s.10(23C)(vi) of the Act. 6.7 The Hon'ble ITAT, Hyderabad vide their orders on 22.3.2012 in the case of M/s.Islamic Educational Society had observed, as under: “Further, we find…

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

…to collection of capitation fee and such an institution would face legal conseqeunces for same (Vodithala Education Society Vs ADIT, [2008] 20 SOT 353 (HYD)]. 6.6 In the case of SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER [2010], 323 ITR 84 (P&H), the Hon'ble High Court held that Educational institution should exist solely for purposes of education and if it is not, the society is not eligible for exemption u/s.10(23C)(vi) of the Act. 6.7 The Hon'ble ITAT, Hyderabad vide their orders on 22.3.2012 in the case of M/s.Islamic Educational Society had observed, as under: “Further, we find…

Urmila Devi Charitable Trust, New Delhi vs. CIT(E), Lucknow

In the result, the appeal of the assessee is allowed

ITA 4136/DEL/2017[2011-12]Status: DisposedITAT Delhi13 Jun 2019AY 2011-12

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri S.S. Rana, CIT-DR
Section 12A

…holding that registration granted to a trust can be cancelled u/s 12AA(3), by relying upon the statement of concerned person recorded u/s 132(4). 3. Scientific Educational Advancement Society Vs Union of India [2009] 179 Taxman 155 (Punjab & Haryana)/[2010] 323 ITR 84 (Punjab & Haryana)(copy enclosed). 4. M/s Joginpally BR Educational Society Vs CIT ITA No.585/Hyd/2012 (copy enclosed).” 8. We have carefully considered the arguments of both the sides and perused the material placed before us. Section 12AA of the Act reads as under :- “12AA. (1) The [Principal Commissioner or] Commissioner, on receipt of an ap…

SCIENTIFIC EDUCATIONAL ADVANCEMENT SOCIETY v. UNION OF INDIA AND ANOTHER (323 ITR 84) — Cited in 5 Judgments | BharatTax