Shavak Shiksha Simiti v. CIT

Saint Kabir Education Society, Hisar vs. CIT(E), Chandigarh

Bench: Shri R. K. Panda & Ms Suchitra Kamblem/S Saint Kabir Education Society Vs Commissioner Of Income Sector-13P, Dabra Road, Hisar Tax (Exemptions) Haryana C. R. Building, 5Th Floor, Aafts2436K Sector-17-E, Chandigarh- 160017 (Appellant) (Respondent)

…in as much as main object is of providing education which is covered u/s 2(15) which provides an inclusive definition of the expression charitable purpose. The Ld. AR relied upon the following decisions: " 93 ITD 546 (Del) Aryan Educational Society Vs. CIT " 104 TTJ 127 (Del) Shavak Shiksha Samiti Vs. CIT " ITA No. 5009/Del/2007 M/s Aggarwal Sabha Meham Vs. CIT(A) " 27 SOT 331 (Del) Shri Krishna Education and Welfare Trust vs. CIT(A) " 212 CTR 394 (All) CIT v. Red Rose School " 330 ITR 480 (Kar) DIT v. Garden City Educational Trust " 340 ITR 322 (Del) DDDIT v. Shanti Devi Progressive Education Society " 127 ITD…

Vidyadayani Shiksha Samiti, Roorkee vs. CIT (Exemptions), Lucknow

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

Bench: Shri R. K. Panda & Shri Kuldip Singhvidyadayani Shiksha Samiti, Cit (Exemptions)-5, Vs. 2, Civil Lines, Roorkee. Lucknow. Pan : Aaaav6951C (Appellant) (Respondent)

…of the Bench to Clause 16 of the Rules and Regulations of the society which prescribes the liabilities and responsibilities. Relying on the following decisions, he submitted that education per se is charitable activity :- (a) Shavak Shiksha Samiti vs. CIT, 104 TTJ 127 (Del.). (b) Aryan Educational Society vs. CIT, 93 ITD 546. 4 Shanti Education and Welfare Society vs. CIT, ITA No.5970/Del/2012. (d) Amby International School Academy vs. DIT, ITA No.6214/Mum/2009 dated 25.01.2012. (d) Indo-American Society vs. ACIT, 278 ITR (AT) 49. 5. Ld. counsel for the assessee submitted that at the stage of grant of registra…

Kunti Naman Pharma & Technology Science Society, Haridwar vs. CIT, Dehradun

In the result, the appeal of the Assessee is allowed

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

…ublic utility and these independent terms used by the legislation have independent meaning and education per-se is charitable purpose. The Ld Counsel of the assessee has placed reliance on the decision of ITAT Delhi in the case of Shavak Shiksha Simiti Vs CIT 104 TTJ 127 (Delhi) and submitted that there is no dispute that education per-se as a charitable purpose just like relief to poor or medical relief. 4. The Ld Counsel further placing reliance on the decisions of Hon’ble Supreme Court in the case of Addl. CIT VS. Surat Art Silk Cloth Manufactures Association [1980 121 ITR I (SC), Aditanar Educational Institu…

M/S. Shree Balaji Educational Trust, Haridwar vs. CIT, Dehradun

In the result, appeal of the assessee is allowed in the manner as indicated above

Bench: Sh. G.D. Agrawal V.P. & Sh. C.M. Garg, J.M Shree Balaji Educational Trust Vs Cit C/O Anil Ashok & Associates, Ca Dehradun 1St Floor Verma Sweets, Arya Nagar, Jwalapur Haridwar Appellant Respondent

…ublic utility and these independent terms used by the legislation have independent meaning and education per-se is charitable purpose. The Ld Counsel of the assessee has placed reliance on the decision of ITAT Delhi in the case of Shavak Shiksha Simiti Vs CIT 104 TTJ 127 (Delhi) and submitted that there is no dispute that education per-se as a charitable purpose just like relief to poor or medical relief. 4. The Ld Counsel further placing reliance on the decisions of Hon’ble Supreme Court in the case of Addl. CIT VS. Surat Art Silk Cloth Manufactures Association [1980 121 ITR I (SC), Aditanar Educational Institu…