Sole Trustee, Lok Shikshana Trust v. Cit, Mysore

1 SCC 254Reported decision1976#6317 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 11Section 2(15)Section 10(23)Section 10(23C)Section 11(1)(d)Section 12ASection 14Section 143(3)

Judgments citing Sole Trustee, Lok Shikshana Trust v. Cit, Mysore

DESHPANDE EDUCATIONAL TRUST,HUBLI vs. DCIT, EXEMPTIONS CIRCLE-1, MANGALORE

In the result, Appeal of the Assessee is allowed as indicated above

ITA 3101/BANG/2025[2017-18]Status: DisposedITAT Bangalore15 Apr 2026AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Shri L. Bharath, CA
Section 11Section 147Section 2(15)

…rnataka High Court in Deshpande Education Trust vs. Assistant Commissioner of Income-tax [2025] 181 taxmann.com 796 (Karnataka)/[2026] 309 Taxman 106 (Karnataka)[17-12-2025] [Assessee’s own case] considering the decision of the Hon’ble Supreme Court [1976] in 1 SCC 254 has categorically held that activity of the Appellant is Education u/s. 2(15) of the Act as assessee-trust was engaged in activity of providing vocational training and skill development to rural youth in areas of science, arts, business and commerce, since activity that assessee was indulged in included systematic instructions or training which inv…

DESHPANDE EDUCATIONAL TRUST,HUBLI vs. DCIT, EXEMPTIONS CIRCLE-1, MANGALORE

In the result, Appeal of the Assessee is allowed as indicated above

ITA 3100/BANG/2025[2016-17]Status: DisposedITAT Bangalore15 Apr 2026AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Shri L. Bharath, CA
Section 11Section 147Section 2(15)

…rnataka High Court in Deshpande Education Trust vs. Assistant Commissioner of Income-tax [2025] 181 taxmann.com 796 (Karnataka)/[2026] 309 Taxman 106 (Karnataka)[17-12-2025] [Assessee’s own case] considering the decision of the Hon’ble Supreme Court [1976] in 1 SCC 254 has categorically held that activity of the Appellant is Education u/s. 2(15) of the Act as assessee-trust was engaged in activity of providing vocational training and skill development to rural youth in areas of science, arts, business and commerce, since activity that assessee was indulged in included systematic instructions or training which inv…

DESHPANDE EDUCATIONAL TRUST,HUBLI vs. DCIT, EXEMPTIONS CIRCLE-1, MANGALORE

In the result, Appeal of the Assessee is allowed as indicated above

ITA 3099/BANG/2025[2015-16]Status: DisposedITAT Bangalore15 Apr 2026AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Shri L. Bharath, CA
Section 11Section 147Section 2(15)

…rnataka High Court in Deshpande Education Trust vs. Assistant Commissioner of Income-tax [2025] 181 taxmann.com 796 (Karnataka)/[2026] 309 Taxman 106 (Karnataka)[17-12-2025] [Assessee’s own case] considering the decision of the Hon’ble Supreme Court [1976] in 1 SCC 254 has categorically held that activity of the Appellant is Education u/s. 2(15) of the Act as assessee-trust was engaged in activity of providing vocational training and skill development to rural youth in areas of science, arts, business and commerce, since activity that assessee was indulged in included systematic instructions or training which inv…

M/S DESHPANDE EDUCATION TRUST vs. THE ASSISTANT COMMISSIONER OF

In the result, the appeal is allowed

ITA/100009/2017HC Karnataka17 Dec 2025

Bench: S G PANDIT,GEETHA K.B.

Section 11Section 12ASection 142(1)Section 143(2)Section 143(3)Section 2(15)Section 260A

…the total receipts, of the trust or institution undertaking such activity or activities, of that previous year;” 10. The term ‘education’ has not been defined in the Act. However, the Hon’ble Apex Court in Lok Shikshana Trust v. CIT, reported in (1976) 1 SCC 254 has explained the term ‘education’ as employed in Section 2(15) of the Act and held as under: “5. The sense in which the word “education” has been used in Section 2(15) is the systematic instruction, schooling or training given to the young in preparation for the work of life. It also connotes the whole course of scholastic instruction whic…

THE INSTITUTE OF MARINE ENGINEERS INDIA ,MUMBAI vs. ITO WARD 2(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5666/MUM/2025[2009-10]Status: DisposedITAT Mumbai17 Dec 2025AY 2009-10

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Karthik Natarajan, CAFor Respondent: Shri Virabhadra Mahajan, SR DR
Section 11Section 143(3)Section 250Section 254

…ic structured learning is what is meant in Article 21-A, Articles 29-30 and Articles 45 - 46 of the Constitution. As to what is 'education' in the context of the IT Act, was explained in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234 (SC)/[1976] 1 SCC 254 in the following terms: "5. The sense in which the word "education" has been used in section 2(15) is the instruction, schooling or training given to the 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 been used in that wide and extended…

ITO(EXMP)-2(4), MUMBAI vs. MEHLI MEHTA MUSIC FOUNDATION, MUMBAI

In the result the appeal filed by the revenue stands dismissed

ITA 4545/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Nov 2024AY 2018-19

Bench: Smt Beena Pillai & Shri Prabhash Shankar[Assessment Year: 2018-19] Income Tax Officer, Mehli Mehta Music Exemption Ward- 2(4) Foundation 609, 6Th Floor, 2, Banoo Mansion, Mtnl Building, Cumballa Hill Road, Vs. Cumballa Hill, Kemps Corner, Mumbai- 400026. Mumbai- 400026. Pan: Aaatt2799K (Appellant) (Respondent)

For Appellant: Shri P. J. Pardiwala & Mayank ThosarFor Respondent: Shri R. R. Makwana (SR. D.R.)
Section 11Section 11(1)(d)Section 2Section 2(15)

…astic structured learning is what is meant in Article 21-A, Articles 29-30 and Articles 45-46 of the Constitution. As to what is 'education' in the context of the IT Act, was explained in Sole Trustee, LokaShikshana Trust v. CIT (1975) 101 ITR 234 (SC)/[1976] 1 SCC 254 in the following terms: "5. The sense in which the word "education" has been used in section 2(15) is the instruction, schooling or training given to the 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 been used in that wide and extended…

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

…ofit motive’ it is not intended that profit must in fact be earned. Nor does the expression cover a mere desire to make some monetary gain out of a transaction or even a series 11 (LVI) Lok Sabha Debates., 32nd scs., p. 3073 (August 18, 1961). 12 (1976) 1 SCC 254 (hereafter “Lok Shikshana Trust”) 10 of transactions. It predicates a motive which pervades the whole series of transactions effected by the person in the course of his activity….” The court also rejected the submission that the “profit” referred to meant private profit. It held that the term had to be interpreted without qualification. 12…

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

…oken up into fragments by narrow domestic walls, where words come from the depths of truth”, and “Where the clear stream of reason has not lost its way into the dreary desert sand of dead habit”. 15 Loka Shikshana Trust v. Commissioner of Income Tax, (1976) 1 SCC 254. 24 Thus, education i.e., imparting formal scholastic learning, is what the IT Act provides for under the head of “charitable” purposes, under Section 2 (15). 34. The issues which require resolution in these cases are firstly, the correct meaning of the term ‘solely’ in Section 10 (23C) (vi) which exempts income of “university or o…

AKASH EDUCATION SOCIETY ,GREATER NOIDA vs. CIT-A-I, U.P

In the result, the appeal of the assessee is allowed as per ground number three raised before us

ITA 38/DEL/2022[2010-11]Status: DisposedITAT Delhi19 Sept 2022AY 2010-11

Bench: Shri Chandra Mohan Garg[Assessment Year : 2010-11] Akash Education Society, Vs Cit(A)-I, R.V. Northland Institute, Noida, Uttar Pradesh. V & Po:- Chittehra, Dadri, Gautam Budh Nagar, Uttar Pradesh-201301. Pan-Aabta3590J Appellant Respondent Appellant By Shri Hifzul Hasnain, Ar Respondent By Shri Mithalesh Kumar Pandey, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 19.09.2022

Section 11Section 2(15)

…character of the trust. The test is very clear that, the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on “charity”.’ This view is supported by Sole Trustee. Lok Shikshana Trust v. Cit. Mysore. 1976 1 SCC 254 that: ( SCC pp. 274-75, para 41) 4. Because the Hon’ble CIT(A) has erred in law and on fact ignoring the ITAT decision that Transport & Hostel Facilities surplus cannot be considered as Business Income of the Society if the same was an integral part of its objects.(ITANO.4639/Del/2015 Addl.CIT, Range- 1, Ghaziabad Vs. Krishna Charitable Trust, Ghaz…

A H MEMORIAL EDUCATIONAL TRUST vs. THE STATE OF KARNATAKA

WP/19423/2021HC Karnataka23 Dec 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna Writ Petition No.16323 Of 2021 (Lb-Res) C/W Writ Petition No.51640 Of 2017 (Lb- Tax) Writ Petition No.19423 Of 2021 (Lb- Tax) Writ Petition No.20385 Of 2021 (Lb- Res) Writ Petition No.21130 Of 2021 (Lb- Tax) In Writ Petition No.16323 Of 2021 Between: 1. Indus Trust Having Its Registered Office At Billapura Cross, Sarjapura, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer Mr V.S.Kumar, S/O Late Rama Rao C., Aged About 59 Years. 2. Indus International School Private Limited (Iispl) Having Its Registered Office At Billapura Cross, Sarjapur, Bengaluru - 562 125 Represented By Its Group Chief Financial Officer, Mr V.S.Kumar

…the Supreme Court held, that imparting education may be regarded as charitable. 8. The next decision relied upon by Sri Shivashankar Bhat is the one reported in The Sole Trustee Lokashikshana Trust v. The Commissioner of Income Tax, Mysore [(1976) 1 SCC 254 : AIR 1976 SC 10.]. 9. The Supreme Court was dealing with the interpretation of ‘education’ occurring in Section 2(15) of the Income-Tax Act, 1961. Under that definition, ‘charitable purpose’ includes, relief to the poor, education, medical relief and the advancement of any other general public utility not involving the carrying of an…

NATIONAL CO-OPERATIVE DEVELOPMENT CORPORATION vs. COMMISSIONER OF INCOME TAX-V, DELHI

C.A. No.-005105-005105 - 2009Supreme Court11 Sept 2020

Bench: HON'BLE MR. JUSTICE SANJAY KISHAN KAUL

Section 12Section 12ASection 12BSection 13Section 13(1)Section 24Section 9

…become taxable in the hands of the appellant-Corporation. Over this, there is no dispute. The line of argument on behalf of the appellant-Corporation was, however, predicated on a plea that assuming it to be so, the grants (and not loans) 5 (1976) 1 SCC 254 21 cannot be treated as a capital expenditure as neither any enduring advantage or benefit has accrued to the appellant-Corporation nor has any asset come into existence which belongs to or was owned by the appellant-Corporation. Thus, what may be a capital receipt in the hands of the appellant-Corporation may still be a rev…

SHRI H MUNIREDDY vs. THE ADVOCATE GENERAL

WP/18157/2013HC Karnataka18 Sept 2019

Bench: The Hon'Ble Mr. Justice B.Veerappa Writ Petition No.18157/2013 (Gm-Res)

…N. Venkataramanppa Vs. D.K. Naikar and another reported in AIR 1978 KAR 57 at para 6. 2. P.N. Duda Vs. Shiv Shankar reported in (1988) 3 SCC 167 at para 27, 38, 40, 59 and 63. 3. Bal Thackrey Vs. Harish Pimpalkhute and Others reported in (2005) 1 SCC 254 at para 4. 4. State of U.P. and another Vs. Johri Mal reported in 2004 AIR SCW 3888 at para 34. 5. State of N.C.T. of Delhi and another Vs. Sanjeev alias Bittoo reported in AIR 2005 SC 2080 at para16. 6. Ekta Shakti Foundation Vs. Government of NCT of Delhi reported in AIR 2006 SC 2609 at para 16. 17 15. Sri Subrama…

ACIT(E), NEW DELHI vs. INDIA INTERNATIONAL CENTRE, NEW DELHI

In the result, this appeal of Revenue is dismissed

ITA 5191/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Sept 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Shri Angad Gulati, AdvFor Respondent: Shri Janardan Das, Sr. DR
Section 10Section 12ASection 143(3)Section 2(15)

…ITA No.- 5191/Del/2016 India International Centre. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 5191/Del/2016 (Assessment Year: 2012-13) Asstt. Commissioner of Income India International Centre, Tax (E), Vs. 40, Max Muller Marg, Lodhi Circle1(1), E-2 Block, Estate, Pratyaksh Kar Bhawan, New Delhi-110003. New Delhi-110002. PAN No: AAATI0669C APPELLANT RESPONDENT Revenue by : Shri Janardan Das, Sr. DR Assessee by : Shri Angad Gulati, Adv. ORDER Per Anadee Nath Misshra, AM (A) This appeal…

AKASH EDUCATION SOCIETY,GAUTAM BUDH NAGAR vs. ITO(E), WARD GHAZIABAD, GHAZIABAD

In the result 1 – 3 of the appeal of the assessee are allowed

ITA 6392/DEL/2017[2007-08]Status: DisposedITAT Delhi15 Nov 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri H. Hasnain, ARFor Respondent: Shri NK Bansal, Sr. DR
Section 11Section 12ASection 2(15)Section 251Section 251(1)Section 251(2)Section 56(1)

…character of the trust. The test is very clear that, the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on “charity”.’ This view is supported by Sole Trustee, Lok Shikshana Trust v. Cit, Mysore, 1976 1 SCC 254 that: ( SCC pp. 274-75, para 41) 6. Because the Hon’ble CIT(A) has erred in law and on fact ignoring the ITAT decision that Transport 8& Hostel Facilities surplus cannot be considered as Business Income of the Society if the same was an integral part of its objects.(ITANO.4639/Del/2015 Addl.CIT, Range- 1, Ghaziabad Vs. Krishna Charitable Trust, Gha…

AKASH EDUCATION SOCIETY,GAUTAM BUDH NAGAR vs. JCIT, RANGE-3, NOIDA

In the result 1 – 3 of the appeal of the assessee are allowed

ITA 6391/DEL/2017[2006-07]Status: DisposedITAT Delhi15 Nov 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri H. Hasnain, ARFor Respondent: Shri NK Bansal, Sr. DR
Section 11Section 12ASection 2(15)Section 251Section 251(1)Section 251(2)Section 56(1)

…character of the trust. The test is very clear that, the genuineness of the purpose tested by the obligation created to spend the money exclusively or essentially on “charity”.’ This view is supported by Sole Trustee, Lok Shikshana Trust v. Cit, Mysore, 1976 1 SCC 254 that: ( SCC pp. 274-75, para 41) 6. Because the Hon’ble CIT(A) has erred in law and on fact ignoring the ITAT decision that Transport 8& Hostel Facilities surplus cannot be considered as Business Income of the Society if the same was an integral part of its objects.(ITANO.4639/Del/2015 Addl.CIT, Range- 1, Ghaziabad Vs. Krishna Charitable Trust, Gha…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. AIPECCS SOCIETY

ITA/924/2009HC Delhi07 Oct 2015
For Appellant: Mr Kamal Sawhney, Senior Standing CounselFor Respondent: Mr Ajay Vohra, Senior Advocate with
Section 10Section 158BSection 260A

…ablished that an educational institution existing solely for educational purposes would not cease to be so only for the reason that some of its activities have yielded surpluses. In Sole Trustee, Loka Shikshana Trust v. CIT: (1975) 101 ITR 234 (SC); (1976) 1 SCC 254, the Supreme Court had observed that: “If the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the purpose tested by the obligation…

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

…here is no resulting profit. That would not only be difficult of practical realisation but would also reflect unsound principle of management. We, therefore, agree with Beg, J., when he said in Sole Trustee, Loka Shikshana Trust case [(1976) 1 SCC 254 : 1976 SCC (Tax) 14 : (1975) 101 ITR 234] that “if the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the purpose…

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

…here is no resulting profit. That would not only be difficult of practical realisation but would also reflect unsound principle of management. We, therefore, agree with Beg, J., when he said in Sole Trustee, Loka Shikshana Trust case [(1976) 1 SCC 254 : 1976 SCC (Tax) 14 : (1975) 101 ITR 234] that “if the profits must necessarily feed a charitable purpose under the terms of the trust, the mere fact that the activities of the trust yield profit will not alter the charitable character of the trust. The test now is, more clearly than in the past, the genuineness of the purpose…