Sole Trustee Lok Shikshana Trust v. CIT

10 ITR 234Supreme Court of India1975#16432 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing Sole Trustee Lok Shikshana Trust v. CIT

ITO, NEW DELHI vs. STAGE DOOR, NEW DELHI

In the result, these two appeals filed by Revenue are dismissed being not

ITA 1624/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Nov 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Sudhir Kumar, CAFor Respondent: Shri S.S Rana, CIT(DR) and Shri Saras Kumar, Sr. DR
Section 2(15)Section 254(2)

…or any king of ‘Scholastic education’. The assessee is simply running a theatre and conducting stage shows by trained art workers and obtaining receipt by way of sponsorship and hence, the decision made in this case of Sole Trustee Lok Shikshana Trust vs. CIT 10 ITR 234 of Hon’ble Apex Court is not applicable in the case of the assessee. 3. On the facts and in the circumstances of the case and in law, the Ld CIT(A) has erred in ignoring the fact that the AO was left with no option except to complete the time barring assessment based on the material available on records as even the counsel of the assessee vide his…

ITO (E), NEW DELHI vs. M/S. STAGE DOOR, NEW DELHI

In the result, these two appeals filed by Revenue are dismissed being not

ITA 4998/DEL/2014[2010-11]Status: DisposedITAT Delhi20 Nov 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Sudhir Kumar, CAFor Respondent: Shri S.S Rana, CIT(DR) and Shri Saras Kumar, Sr. DR
Section 2(15)Section 254(2)

…or any king of ‘Scholastic education’. The assessee is simply running a theatre and conducting stage shows by trained art workers and obtaining receipt by way of sponsorship and hence, the decision made in this case of Sole Trustee Lok Shikshana Trust vs. CIT 10 ITR 234 of Hon’ble Apex Court is not applicable in the case of the assessee. 3. On the facts and in the circumstances of the case and in law, the Ld CIT(A) has erred in ignoring the fact that the AO was left with no option except to complete the time barring assessment based on the material available on records as even the counsel of the assessee vide his…

INSTITUTE OF ROAD SAFETY & FLEET MANAGEMET SOCIETY,DELHI vs. DIT (EXEMPTION), NEW DELHI

In the result, assessee’s appeal is allowed

ITA 596/DEL/2014[]Status: DisposedITAT Delhi02 Sept 2016

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :U/S 12Aa(1)(6) Institute Of Road Safety & Fleet Vs. Director Of Income-Tax (Exemption), 26Th Floor, Management Society M.R. Complex Adj, Radission E2, Pratyaksh Kar Bhawan, Hotel, Nh-8, Rangpuri, Civic Centre, New Delhi-2. Mahipalpur, Delhi-110037. Pan: Aaaai 4476 P (Appellant) ( Respondent)

For Appellant: Shri Ashok Khurana CAFor Respondent: Shri A.K. Saroha CIT (DR)
Section 12ASection 2(15)Section 80G

…has failed to justify its claim of charitable organization. Therefore, assessee's claim of registration u/s 12A fails on this account alone. 2.4. Relying on the decision of Hon’ble Supreme Court in the case of Sole Trustee Lok Shikshana Trust Vs. CIT (1975) 10 ITR 234 (SC), ld. DIT(E) did not accept the assessee’s contention that it was providing education. She also relied on the decision of Hon’ble Gujarat High Court in the case of Sorabji Nusserwanji Parekh 66 Taxmanh 411 for rejecting the assessee’s claim that it was imparting education. However, she accepted that the activities carried out by the assesse…

M/S. R K EDUCATIONAL TRUST,NEW DELHI vs. DIT(EXEMPTIONS), NEW DELHI

In the result, the appeal is allowed

ITA 3748/DEL/2014[]Status: DisposedITAT Delhi26 Aug 2016

Bench: Shri Kuldip Singh & Shri Anadi N Mishra

For Appellant: Shri A.K. Srivastava, FCAFor Respondent: Mrs. Meenakshi Singh, CIT(DR)
Section 12A

…gramme which cannot be termed as education. 8 Fit For Publication (AM) (JM) ITA No. 3748/Del/2014 The Ld. DIT(E) made a reference to the decision of Hon’ble Supreme Court in the case of Sole Trustee Lok Shikshana Trust vs. Commissioner of Income Tax (1975) 10 ITR 234 (SC) and quoted the following from this decision: “The sense in which the word “education” has been used in section 2(15) is the systematic instruction, schooling or training given to young in preparation for the work of life. It also connotes the whole course of scholastic instruction which a person has received. The word “education” has not…

DDIT (E), NEW DELHI vs. THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA, NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 6526/DEL/2013[2010-11]Status: DisposedITAT Delhi02 Jun 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri O.P. Kant

For Respondent: Ms. Paramita M. Biswas
Section 11Section 12ASection 143(3)Section 2(15)

…the section 2(15) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in law as Hon'ble Supreme Court in the case of Sole Trusty, Lok Shikshana Trust vs. Commissioner of Income tax (1975) 10 ITR 234 (SC) has defined word 'education' and observed that the sense in which the word "education" has been used in section 2(15), is the systematic instruction, schooling or training given to young in preparation for the work of life. The word 2 "education" has not been used in that wide and extended sense according to which every acquisition of furt…

Sole Trustee Lok Shikshana Trust v. CIT (10 ITR 234) — Cited in 5 Judgments | BharatTax