Sole Trustee, Loka Shikshana Trust v. CIT

101 ITR 234Supreme Court of India1975#239 most cited

What is Sole Trustee, Loka Shikshana Trust v. CIT authority for?

This case defines 'education' under Section 2(15) of the Income Tax Act as systematic instruction, schooling, or training given to the young for preparation for the work of life. It clarifies that 'education' in this context has a narrow meaning, not extending to every acquisition of further knowledge.

323

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2026.

Also referred to as

Sole Trustee Loka Shikshana Trust v CIT · 101 ITR 234 · definition of education · section 2(15) education · scope of education · charitable purpose · section 11 exemption · systematic instruction · schooling · training · narrow meaning of education

Sections most often in play

Section 2(15)Section 11Section 12AASection 80GSection 12ASection 12Section 11(1)(a)Section 12AB
Read the full judgment

Issues it is cited on

section 52(2)section 10(22)advancement of general public utilitysection 52proviso to section 2(15)section 2(15)section 10(23c)(vi)section 10(23c)section 11(1)(a)section 11(1)section 12aaregistration under section 12a

Judgments citing Sole Trustee, Loka Shikshana Trust v. CIT

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 805/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2012-13

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…oviding “imparting education” the Hon’ble Tribunal, Delhi Benches in the matter of Divya Yog Mandir Trust-vs-JCIT, Hardwar relied upon the observation made by the Hon’ble Apex Court in the matter of Sole Trustee, Lok Shikshana Trust-vs-CIT, reported in [1975] 101 ITR 234 wherein in the context of section 2(15) of the Act, education has been explained as a process of training and developing the knowledge, skill, mind and character of students by schooling by way of systematic instruction, schooling or training. Therefore, any form of education activity involving imparting of systematic training in order to develop…

DCIT (Exemption), Circle-1, Banglore vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 265/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2011-12

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…oviding “imparting education” the Hon’ble Tribunal, Delhi Benches in the matter of Divya Yog Mandir Trust-vs-JCIT, Hardwar relied upon the observation made by the Hon’ble Apex Court in the matter of Sole Trustee, Lok Shikshana Trust-vs-CIT, reported in [1975] 101 ITR 234 wherein in the context of section 2(15) of the Act, education has been explained as a process of training and developing the knowledge, skill, mind and character of students by schooling by way of systematic instruction, schooling or training. Therefore, any form of education activity involving imparting of systematic training in order to develop…

The ACIT, (Exemption) Circle-1, Ahmedabad vs. Vyakti Vikas Kendra India, Ahmedabad

In the result revenue’s appeal is dismissed

ITA 2344/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2014-15

Bench: Shri Pramod Kumar& Ms. Madhumita Roy

For Appellant: Shri N. R. Soni, CIT-D.RFor Respondent: Shri S. N. Soparkar, Sr. Advocate
Section 11Section 129Section 12ASection 13(1)(d)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 244A

…oviding “imparting education” the Hon’ble Tribunal, Delhi Benches in the matter of Divya Yog Mandir Trust-vs-JCIT, Hardwar relied upon the observation made by the Hon’ble Apex Court in the matter of Sole Trustee, Lok Shikshana Trust-vs-CIT, reported in [1975] 101 ITR 234 wherein in the context of section 2(15) of the Act, education has been explained as a process of training and developing the knowledge, skill, mind and character of students by schooling by way of systematic instruction, schooling or training. Therefore, any form of education activity involving imparting of systematic training in order to develop…

Maharashtra State Road Transport Corporation, Mumbai vs. ACIT (Exemption) -2(1), Mumbai

In the result, assessee’s appeal stands allowed

ITA 5577/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Aug 2019AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 11Section 12Section 12ASection 13(8)Section 2Section 2(15)

…e Gujarat High Court understood such activities to be falling within the expression 'education'. In coming to such a conclusion, the Hon'ble Court referred to the judgment of the Hon'ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT, 101 ITR 234 (SC) to contend that the word 'education' should not be confined only to scholastic instructions, but other forms of education are also included in the expression 'education'. Though the decision of the Hon'ble Gujarat High Court is in the context of Sec. 10(22) of the Act, yet, it is of relevance for us since it has explained the meaning of the…

Unique Educational Society, Ladwa vs. CIT(E), Chandigarh

In the result, the appeal of appellant society stands allowed

ITA 1052/CHANDI/2018[2018-19]Status: DisposedITAT Chandigarh06 Aug 2019AY 2018-19

Bench: Shri N.K. Saini & Shrisanjay Gargआयकरअपीलसं./Ita No. 1052/Chd/2018 "नधा"रणवष" / Assessment Year : 2018-19

For Appellant: Shri Rohit Goyal , CAFor Respondent: Shri G.S. Phani Kishore, CIT DR
Section 12ASection 2(15)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH "ी एन. के. सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRISANJAY GARG, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 1052/CHD/2018 "नधा"रणवष" / Assessment Year : 2018-19 Unique Educational Society, Vs. The CIT (Exemption), 7, Hardev Nagar, Central Revenue Building, बनाम 5th Floor, Sector 17-E Ladwa, Distt. Yamunanagar Chandigarh "थायीलेखासं./PAN NO: AAAAU1842K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे/Assessee by : Shri Rohit Goyal , CA राज"वक"ओरसे/ Revenu…

National Institute of Bank Management, Mumbai vs. DCIT (Exemption) - 2(1), Mumbai

In the result assessee's appeals are allowed for statistical purposes

ITA 3871/MUM/2018[2008-09]Status: DisposedITAT Mumbai02 Aug 2019AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Sandeep Gosain (Jm)

Section 11Section 2(15)

…e Gujarat High Court understood such activities to be falling within the expression 'education'. In coming to such a conclusion, the Hon'ble Court referred to the judgment of the Hon'ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust vs. CIT, 101 ITR 234 (SC) to contend that the word 'education' should not be confined only to scholastic instructions, but other forms of education are also included in the expression 'education'. Though the decision of the Hon'ble Gujarat High Court is in the context of Sec. 10(22) of the Act, yet, it is of relevance for us since it has explained the meaning of the…

ITO (Exemptions), New Delhi vs. Career Launcher Education Foundation, New Delhi

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

ITA 3307/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Jul 2019AY 2011-12

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

For Appellant: Shri Rakesh K. Sehgal, CAFor Respondent: Shri Munish Kumar Gupta, CIT
Section 11Section 12Section 12ASection 2Section 80

…rging huge amount from student as fees that comes to around Rs. 8 – 10 lakhs per annum. Assessee‟s institutes are not recognized by any government authority. Therefore he applied ratio laid down by honourable Supreme Court in case of Lok Shiskhan Trust vs CIT 101 ITR 234, and held that assessee is not carrying on educational activities as covered under provisions of section 2 (15) of income tax act as educational activities. learned CIT – E further noted that, even if it is presumed that activities of society comes under expression of general public utility, it is hit by proviso to section 2 (15) of The Act, beca…

M/S. Career Launcher Education Foundation, New Delhi vs. ITO (E0, New Delhi

Accordingly, appeal for AY 2011-12 of the assessee and the learned assessing officer are allowed for the statistical purposes

ITA 2371/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Jul 2019AY 2010-11

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

For Appellant: Shri Rakesh K. Sehgal, CAFor Respondent: Shri Munish Kumar Gupta, CIT
Section 11Section 12Section 12ASection 2Section 80

…rging huge amount from student as fees that comes to around Rs. 8 – 10 lakhs per annum. Assessee‟s institutes are not recognized by any government authority. Therefore he applied ratio laid down by honourable Supreme Court in case of Lok Shiskhan Trust vs CIT 101 ITR 234, and held that assessee is not carrying on educational activities as covered under provisions of section 2 (15) of income tax act as educational activities. learned CIT – E further noted that, even if it is presumed that activities of society comes under expression of general public utility, it is hit by proviso to section 2 (15) of The Act, beca…

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

…to be running an “educational institution”. It is only a contractor appointed by Government of Karnataka to implement its scheme. By placing his reliance on the decision rendered by Hon’ble Supreme Court in the case of Sole trustee Lok Shiksana Trust vs. CIT (101 ITR 234), the Ld D.R submitted that the word “education” used in sec.2(15) would refer to 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 Ld D.R submitted that the “educational institution” referred in sec. 10…

M/S Green Educational Society, Bathinda vs. Commissioner of Income Tax, (Examption), Chandigarh

In the result, the assessee’s appeal is dismissed

ITA 684/ASR/2017[2017-18]Status: DisposedITAT Amritsar10 Jun 2019AY 2017-18

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 684/Asr/2017

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. M. P. Singh, CIT-DR
Section 10Section 12A

…ion: (a) despite its’ stated objects, the only activity being pursued by the assessee- society, is running a playschool, which does not fit into the concept of education as enunciated by the Apex Court in Sole Trustee, Lok Sikshan Sansthan Trust v. CIT [1975] 101 ITR 234 (SC). Despite claim of upgradation (up to fifth standard) w.e.f. 01.04.2017, no evidence with regard thereto had been furnished. Besides, the agreement does not speak of running a primary school; the Mother’s Pride chain is that of a playschool (paras 2, 6 to 8, of the impugned order). (b) the franchise agreement is a clear cut profit-sharing ar…

M/S Guru Ram Dass Educational Society, Bathinda vs. The Commissioner of Income Tax (Exemption), Chandigarh

In the result, the assessee’s appeal is allowed

ITA 598/ASR/2016[]Status: DisposedITAT Amritsar03 Jun 2019

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 598/Asr/2016 Assessment Year: N.A.

For Appellant: Sh. Vineet Krishan (Adv.)For Respondent: Sh. Alok Kumar, CIT-DR
Section 10Section 12A

…, on commercial or market driven basis, could be said to exclude an activity geared to achieve an object otherwise constituting a charitable purpose. The Hon’ble Apex Court has, per a series of decisions, as in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234 (SC); Indian Chamber of Commerce v. CIT [1975] 101 ITR 796 (SC); Dharmadeepti v. CIT [1978] 114 ITR 454 (SC); CIT v. Surat Art Silk Cloth Manufacturers’ Association [1980] 121 ITR 1 (SC); Aditanar Educational Institution v. CIT (Addl.) [1997] 224 ITR 310 (SC); American Hotel & Lodging Assn. Educational Institute v. CBDT [2008] 301 ITR 86 (SC); an…

Indian Institute of Materials Management, Navi Mumbai vs. ITO (E) 1(3), Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of assessee are allowed

ITA 7106/MUM/2016[2012-13]Status: DisposedITAT Mumbai24 May 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Niraj Sheth, AR
Section 143(3)

…commercial courses is not related to trade & commerce industry and that this activity constitutes ‘education’ which is clearly against the decision of ITAs No.6629,7106,3414&3103/Mum/2016 Hon’ble Supreme Court in the case of Lok Shikshan Trust vs. CIT (1975) 101 ITR 234. 2. Whether, on the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in relying upon the order of his predecessor in assessee’s own case for AY 2009-10 & 2011-12, without appreciating the fact that Department has not accepted the decision of Ld. CIT(A) on merit and filed appeal before Hon’ble ITAT which is pending. 3. T…

ITO (E) 1(3), Mumbai vs. Indian Insitution of Materials Management, Navi Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of assessee are allowed

ITA 6629/MUM/2016[2012-13]Status: DisposedITAT Mumbai24 May 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Niraj Sheth, AR
Section 143(3)

…commercial courses is not related to trade & commerce industry and that this activity constitutes ‘education’ which is clearly against the decision of ITAs No.6629,7106,3414&3103/Mum/2016 Hon’ble Supreme Court in the case of Lok Shikshan Trust vs. CIT (1975) 101 ITR 234. 2. Whether, on the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in relying upon the order of his predecessor in assessee’s own case for AY 2009-10 & 2011-12, without appreciating the fact that Department has not accepted the decision of Ld. CIT(A) on merit and filed appeal before Hon’ble ITAT which is pending. 3. T…

Indian Institute of Materials Management, Navi Mumbai vs. ITO E II(1), Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of assessee are allowed

ITA 3414/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 May 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Niraj Sheth, AR
Section 143(3)

…commercial courses is not related to trade & commerce industry and that this activity constitutes ‘education’ which is clearly against the decision of ITAs No.6629,7106,3414&3103/Mum/2016 Hon’ble Supreme Court in the case of Lok Shikshan Trust vs. CIT (1975) 101 ITR 234. 2. Whether, on the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in relying upon the order of his predecessor in assessee’s own case for AY 2009-10 & 2011-12, without appreciating the fact that Department has not accepted the decision of Ld. CIT(A) on merit and filed appeal before Hon’ble ITAT which is pending. 3. T…

I.T.O. (Exemption)-1(3), Mumbai vs. Indian Institute of Material Management, Mumbai

In the result, both, the appeals of Revenue are dismissed and the appeals of assessee are allowed

ITA 3103/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 May 2019AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: Shri Satischandra Rajore, DRFor Respondent: Shri Niraj Sheth, AR
Section 143(3)

…commercial courses is not related to trade & commerce industry and that this activity constitutes ‘education’ which is clearly against the decision of ITAs No.6629,7106,3414&3103/Mum/2016 Hon’ble Supreme Court in the case of Lok Shikshan Trust vs. CIT (1975) 101 ITR 234. 2. Whether, on the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in relying upon the order of his predecessor in assessee’s own case for AY 2009-10 & 2011-12, without appreciating the fact that Department has not accepted the decision of Ld. CIT(A) on merit and filed appeal before Hon’ble ITAT which is pending. 3. T…

M/S. Gujarat Cricket Association, Ahmedabad vs. The Dy. CIT, Exemptions, Circle-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 2589/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15

Bench: Shri Amarjit Singh&Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2589/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2014-15) M/S. Gujarat Cricket Dcit, बनाम/ Exemptions, Circle-1, Association Vs. Ahmedabad Iind Floor, Akshar Arcade, Opp. Memnagar Fire Station, Nr. Vijay Char Rasta, Ahmedabad- 380015 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaa Ag1 205 C .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Aparna Agarwal, CIT DRFor Respondent: 20/03/2019
Section 11Section 12ASection 13(1)(c)Section 13(8)Section 143(2)Section 143(3)Section 2(15)Section 2(24)Section 234Section 80G(5)

…lity. 1.4 The field of education has evolved and grown by leaps and bounds. The normal connotation of the team ‘education’ cannot be restricted to the scholastic education as enunciated by the Apex Court in the case of Sole Trustee, Lokshikhsana Trust V. CIT [101 ITR 234(SC)]. To put it in the words of House of Lords in the case of IRC vs. Mcmullen, [54 TC 413 (19860] the education man’s ideas about education are not static, but are moving and changing. In taht case the House of Lords held that a trust created to encourage the pupils of schools and universities to play games and sports and thereby give due attent…

Rajasthan State Text Book Board, Jaipur vs. Assistant Commissioner of Income Tax (Exemption)-Circle, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 252/JPR/2019[2013-14]Status: DisposedITAT Jaipur10 Apr 2019AY 2013-14

Bench: Or At The Time Of Hearing.”

For Appellant: Shri Vinod Gupta (C.A.)For Respondent: Shri Varinder Mehta (CIT)
Section 10Section 10(22)Section 143(3)

…ng of books for students. Rajasthan State text Book Board vs. ACIT(E) 35. Now coming to the decision relied on by the Assessing Officer in the case of Sorabji, 201 ITR 939, wherein observation of the Hon'ble Supreme Court in the case of Loka Shikshana Trust, 101 ITR 234, was referred. The same is restricted to Section 2(15) of the Act, which is applicable for charitable purposes. However, the expression in Section 10(22) with regard to educational institution is wider and includes activities of educational purposes. Thus, the claim of exemption u/s 10(22) cannot be restricted to only those assessees, who are run…

Process-Cum-Product Development Centre, Meerut vs. Addl. CIT, Meerut

ITA 3403/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri K.K. Garg, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 10Section 12ASection 1O

…to disallow the exemption on the ground that the assessee society is not running an institution to provide systematic education by relying upon the decision rendered by the Hon’ble Supreme Court in the case cited as Solo Trustee Loka Shikshak Trust vs. CIT – 101 ITR 234 and thereby assessed the net taxable income at Rs.56,48,582/-, (-) 4 ITA No.3401, 3402 & 3403/Del./2017 Rs.18,23,401/- and (-) Rs.5,48,829/- for AYs 2010-11, 2011-12 and 2013-14 respectively. 4. Assessee carried the matter by way of an appeal before the ld. CIT (Appeals) who has dismissed the appeals. Feeling aggrieved, the assessee has come…

Process-Cum-Product Development Centre, Meerut vs. Addl. CIT, Meerut

ITA 3402/DEL/2017[2011-12]Status: DisposedITAT Delhi04 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri K.K. Garg, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 10Section 12ASection 1O

…to disallow the exemption on the ground that the assessee society is not running an institution to provide systematic education by relying upon the decision rendered by the Hon’ble Supreme Court in the case cited as Solo Trustee Loka Shikshak Trust vs. CIT – 101 ITR 234 and thereby assessed the net taxable income at Rs.56,48,582/-, (-) 4 ITA No.3401, 3402 & 3403/Del./2017 Rs.18,23,401/- and (-) Rs.5,48,829/- for AYs 2010-11, 2011-12 and 2013-14 respectively. 4. Assessee carried the matter by way of an appeal before the ld. CIT (Appeals) who has dismissed the appeals. Feeling aggrieved, the assessee has come…

Process-Cum-Product Development Centre, Meerut vs. ACIT, Meerut

ITA 3401/DEL/2017[2010-11]Status: DisposedITAT Delhi04 Feb 2019AY 2010-11

Bench: Shri N.S. Saini & Shri Kuldip Singh

For Appellant: Shri K.K. Garg, AdvocateFor Respondent: Shri S.S. Rana, CIT DR
Section 10Section 12ASection 1O

…to disallow the exemption on the ground that the assessee society is not running an institution to provide systematic education by relying upon the decision rendered by the Hon’ble Supreme Court in the case cited as Solo Trustee Loka Shikshak Trust vs. CIT – 101 ITR 234 and thereby assessed the net taxable income at Rs.56,48,582/-, (-) 4 ITA No.3401, 3402 & 3403/Del./2017 Rs.18,23,401/- and (-) Rs.5,48,829/- for AYs 2010-11, 2011-12 and 2013-14 respectively. 4. Assessee carried the matter by way of an appeal before the ld. CIT (Appeals) who has dismissed the appeals. Feeling aggrieved, the assessee has come…