How many judgments cite Sole Trustee, Loka Shikshana Trust v. CIT?

323 judgments on BharatTax cite Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234), spanning 2012 to 2026.

Which sections of the Income Tax Act does Sole Trustee, Loka Shikshana Trust v. CIT come up under?

It is most often cited in judgments turning on Section 2(15), Section 11, Section 12AA, Section 80G, Section 12A, Section 12.

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 366,005 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 11 Section 12AA Section 80G Section 12A Section 12 Section 11(1)(a)Section 12AB

Read the full judgment

Issues it is cited on

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

Judgments citing Sole Trustee, Loka Shikshana Trust v. CIT

State Council of Vocational Training Society of Haryana, Panchkula vs. CIT(E), Chandigarh

In the result, the appeal is allowed

ITA 1228/CHANDI/2018[--]Status: DisposedITAT Chandigarh06 Sept 2024

Bench: SHRI A.D.JAIN (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Neeraj Arora, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 12ASection 2(15)

…d by the applicant do not qualify for the tag "education" envisaged in section 2(15) of the Act either. The sense in which the word “education” has been used in Section 2(15) as interpreted by the Apex Court in the case of Sole trustee, Loka Sikshan Sansthan (101 ITR 234) is systematic instruction, schooling or training given to the young is 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 sense, according to which every acquisition of further knowledge constitutes education.…

Brahman Sabha Karveer, Maharashtra vs. CIT Exemption Pune

In the result, appeal of the assessee is allowed for

ITA 795/PUN/2024[2025-26]Status: DisposedITAT Pune30 Aug 2024AY 2025-26

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: -None-For Respondent: Shri Keyur Patel, CIT-DR

Section 13(3)Section 36ASection 41Section 80GSection 80G(5)

…atute being an exercise in the ascertainment of meaning, everything which is logically relevant should be admissible. In fact there are at least three decisions of this Court, one in Sole Trustee, Loka Shikshana Trust v. CIT 19 ITA.No.795/PUN./2024 [1975] 101 ITR 234, the other in Indian Chamber of Commerce v. CIT [1975] 101 ITR 796 and the third in Addl. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR l/[1980] 2 Taxman 501, where the speech made by the Finance Minister, while introducing the exclusionary clause in section 2(15) of the Act, was relied upon by the Court for the purpose…

Sou Dwarkabai Shastri Patwardhan Trust, Mumbai vs. CIT (Exemptions), Mumbai

Appeal is allowed for statistical purposes

ITA 1958/MUM/2024[2025-2026]Status: DisposedITAT Mumbai24 Jul 2024AY 2025-2026

Bench: Shri Satbeer Singh Godara & Shri Omkareshwar Chidaraassessment Year: 2025-26

For Appellant: NoneFor Respondent: Dr. Kishor Dhule, CIT D.R

Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2025-26 M/s. Sou Dwarkabai Shastri CIT (Exemptions), Patwardhan Trust, Room No.601, 3rd Floor, Hanumanvas, 6th Floor, Shastri Hall, Cumballa Hill, Javji Dadaji Marg, Vs. MTNL TE Building, Nana Chowk, Pedder Road, Maharashtra – 400 007 Dr. Gopalrao PAN: AAETS9705Q Deshmukh Marg, Cumballa Hill, Maharashtra–400 026 (Appellant) (Respondent) Present for: Assessee by : None Revenue by : Dr. Kishor Dhule, CIT D.R. Date of Hearing : 16 . 07…

Rajasthan Export Promotion Council, Jaipur vs. CIT (Exemption), Jaipur

ITA 563/JPR/2024[2024-25]Status: DisposedITAT Jaipur03 Jul 2024AY 2024-25

For Appellant: 2. Ms.Ruchika Sogani, Advocate-ld.AR of the assessee

Section 10Section 11Section 8Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES “A” :: JAIPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.563/JPR/2024 निर्धारण वर्ष / Assessment Year : N.A. Rajasthan Export Promotion Council, C/o.Directorate of Industries Udyog Bhawan, Tilak Marg, C-Scheme, Jaipur-302005. PAN: AAKCR0944H Appellant / Assessee The Commissioner of Income Tax(Exemption), Jaipur. Respondent / Revenue Shri Rajeev Sogani, CA & Ms.Ruchika Sogani – Advocate. Shri Arvind Kumar – CIT(DR) Assessee by Revenue by Date of hearing 03/07/2024 Date of pronouncement 03/07/2024…

The Institute of Indian Foundrymen, Kolkata vs. ITO, Ward 1(3), Exemption, Kolkata

In the result, the appeal of the assessee is allowed

ITA 499/KOL/2024[2018-19]Status: DisposedITAT Kolkata28 Jun 2024AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

Section 11Section 12ASection 2(15)

…(A) in their orders relied upon the following judicial decisions: * Barendra Prasad Ray v. Income-tax Officer (129 ITR 295) SC * Commissioner of Income-tax v. Dharma Reddy (A) (73 ITR 751) SC * Sole Trustee, LokaShikshana Trust v. Commissioner of Income-tax (101 ITR 234 SC) We have already discussed the case law of Hon'ble Delhi High Court in the case of PHD Chamber of Commerce &Industry(Supra), wherein very categorically held that activities and services performed for a fee or against a payment, by a trade, professional or similar association, such as a chamber of commerce and industry could not be held to be “…

Sshbpss Ramchandra Gopal Shelar Sherlarmama Yog Sanshodhan Seva Pratishthan, Pune vs. CIT Exemption, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 844/PUN/2024[-]Status: DisposedITAT Pune24 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.844/Pun/2024 िनधा"रण वष" / Assessment Year : - Sshbpss Ramchandra Gopal V The Commissioner Of Shelar Shherlarmama Yog S Income Tax(Exemption), Sanshodhan Seva Pratishthan, Pune. S.No.124, Maeers Mit College Campus, Paud Road, Kothrud, Pune – 411038. Pan: Aaqts9502D Appellant / Assessee Respondent / Revenue Assessee By None. Revenue By Shri P.R.Mane – Dr Date Of Hearing 19/06/2024 Date Of Pronouncement 24/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax-Exemption, Pune U/Sec.80G Of The Act Dated 26.03.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : Sshbpss Ramchandra Gopal Shelar Sherlarmama Yog Sanshodhan Seva Pratishthan

Section 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.844/PUN/2024 िनधा"रण वष" / Assessment Year : - SSHBPSS Ramchandra Gopal V The Commissioner of Shelar Shherlarmama Yog s Income Tax(Exemption), Sanshodhan Seva Pratishthan, Pune. S.No.124, Maeers MIT College Campus, Paud Road, Kothrud, Pune – 411038. PAN: AAQTS9502D Appellant / Assessee Respondent / Revenue Assessee by None. Revenue by Shri P.R.Mane – DR Date of hearing 19/06/2024 Date of pronouncement 24/06/2…

M/S Jyoti Vidyapeeth Trust, 143, Gomez Defence Colony, Vaishali Nagar, Jaipur vs. Circle (Exemption), Jaipur

Appeals are hereby dismissed

ITA 329/JPR/2023[2016-17]Status: DisposedITAT Jaipur20 Jun 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Anoop Singh (Addl. CIT)

Section 12ASection 13Section 142(1)Section 143(2)Section 143(3)

…t is entitled to entire claim of exemption u/s 11 of the Act. 35. On the other hand, Learned DR for the Department has referred to the provisions of the Act and the decision of Hon’ble Supreme Court in case of Sole Trustee, Loka Shikshana Trustvs. CIT, (1975) 101 ITR 234, and submitted that this is a case where the trust claims itself to be a charitable institution, but where its two trustees Dr. Pankah Gard and Smt. Vidushi Garg have acted for personal benefit, in drawing excessive salary, departing from the concept of “charitable” which, as per provisions of the Act, includes relief to the poor education, medic…

M/S Jyoti Vidyapeeth Trust, Jaipur vs. Circle (Exemption) Jaipur, Jaipur

Appeals are hereby dismissed

ITA 328/JPR/2023[2015-16]Status: DisposedITAT Jaipur20 Jun 2024AY 2015-16

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Anoop Singh (Addl. CIT)

Section 12ASection 13Section 142(1)Section 143(2)Section 143(3)

Heritage Youth Foundation, Ichalkaranji vs. CIT, Exemption Pune, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 579/PUN/2024[-]Status: DisposedITAT Pune19 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.579/Pun/2024 िनधा"रण वष" / Assessment Year : - Heritage Youth Foundation, V The Commissioner Of C/O.Kamlesh Laddha, Plot S Income Tax-Exemption, No.11, Near Arvind Process Pune. Industrial Estate, Ichalkaranji, Maharashtra – 416115. Pan: Aacah5120M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Keyur Patel – Dr Date Of Hearing 12/06/2024 Date Of Pronouncement 19/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax-Exemption, Pune U/Sec.80G Of The Act Dated 16.02.2024. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised Following Grounds Of Appeal : “1. The Id Cit Exemption Erred In Law & On Facts In Treating The Application Under Clause (Iii) Of First Proviso To Sub-Section (5) Of Section 80G As Non- Maintainable On The Ground Of Being Filed Beyond Heritage Youth Foundation [A]

Section 10Section 11Section 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.579/PUN/2024 िनधा"रण वष" / Assessment Year : - Heritage Youth Foundation, V The Commissioner of C/o.Kamlesh Laddha, Plot s Income Tax-Exemption, No.11, Near Arvind Process Pune. Industrial Estate, Ichalkaranji, Maharashtra – 416115. PAN: AACAH5120M Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Keyur Patel – DR Date of hearing 12/06/2024 Date of pronouncement 19/06/2024 आदेश/ ORDER…

National Lubricating Grease Institute India Chapter, Faridabad vs. CIT Exemption, Chandigarh

The appeal is allowed

ITA 163/DEL/2024[2021-22]Status: DisposedITAT Delhi27 May 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2021-22 National Lubricating Grease Vs Cit, Exemptions, Institute India Chapter, Chandigar. R & D Centre, Sector 13, Faridabad, Haryana – 121006. Pan: Aaatn7389M (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate; Shri Mahir Aggarwal, Advocate; & Shri Madhur Aggarwal, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit-Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 27.05.2024

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR

Section 12ASection 2(15)

…ing grease industry, we are of the considered view that the ld. Competent Authority has given a very narrow interpretation of the term, ‘education’ by relying the judgement of the Hon’ble Supreme Court in Sole Trustee, Lok Shiksha Sanstan Trust vs. CIT (1975) 101 ITR 234 (SC), by observing that there should be normal schooling by way of regular and systematic instructions. The assessee is not seeking any benefit of section 10(23C) of the Act, at this stage, so as to go into the question that seminar, workshops, conferences can be characterized as part of education or incidental to imparting education. What is rel…

Avi Foundation, Nagpur vs. The Honorable Commissioner of Income Tax Pune, Pune

The appeal of the assessee is allowed for

ITA 1345/PUN/2023[NIL]Status: DisposedITAT Pune07 May 2024

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Adjournment application rejectedFor Respondent: Shri Keyur Patel, CIT-DR

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE [THROUGH VIRTUAL HEARING] BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.Nos.1345 & 1369/PUN./2023 [E-APPEALS] [U/sec.80G of Income Tax Act, 1961] AVI Foundation, The Commissioner of Income Jerryl Lawn, RPTS Road, Tax (Exemption), Room No.322, Laxmi Nagar, NAGPUR. 3rd Floor, Income Tax Office, PIN – 440 022. vs. PMT Bldg., Shankar Seth Road, Maharashtra. Pune – 411 037. PAN AAITA1730B Maharashtra. (Appellant) (Respondent) For Assessee : Adjournment application rejected. For Revenue : Shri Keyur Patel,…

Gender Lab Foundation, Thane vs. Commissioner of Income Tax (Exemption), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 193/PUN/2024[-]Status: DisposedITAT Pune30 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.193/Pun/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner Of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. Estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. Pan: Aajcg4122B Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 29/04/2024 Date Of Pronouncement 30/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 15.12.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1. The Cit E, Failed To Appreciate That The Appellant, Gender Lab Gender Lab Foundation [A]

Section 119(2)(b)Section 12ASection 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.193/PUN/2024 िनधा"रण वष" / Assessment Year :- Gender Lab Foundation, The Commissioner of Flat No.2203-4, A Wing, Vs Income Tax, Tribeca Building, Hiranandani Exemption, Pune. estate, G B Road, Chitalsar Manpada, B.O., Thane. Maharashtra – 400607. PAN: AAJCG4122B Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 29/04/2024 Date of pronouncement 30/0…

Vallabhdas Valji Jilha Vachanalaya, Jalgaon vs. The Commissioner of Income Tax, Exemption - Pune, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1423/PUN/2023[N.A.]Status: DisposedITAT Pune18 Apr 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita No.1423/Pun/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas Valjijilha The Commissioner Of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. Pan: Aabtv0802C Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Ajay Kumar Keshari – Dr Date Of Hearing 17/04/2024 Date Of Pronouncement 18/04/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 26.10.2023. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That The Application Is Time Barred. The Assessee Has Raised The Following Ground(S) Of Appeal : “1) On The Facts & Circumstances Of The Case & In Law, Thecommissioner Of Income-Tax (Exemption) Pune Has Erred In Rejecting The Application In Form 10Ab Under Section 80G(5) Of The Vallabhdas Valji Jilha Vachanalaya [A]

Section 10Section 12ASection 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकरअपीलसं. / ITA No.1423/PUN/2023 िनधा"रणवष" / Assessment Year :- Vallabhdas ValjiJilha The Commissioner of Vachanalaya, Vs Income Tax- 227, Navi Peth, Jalgaon, Exemption, Pune. Jalgaon – 425001. PAN: AABTV0802C Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri Ajay Kumar Keshari – DR Date of hearing 17/04/2024 Date of pronouncement 18/04/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is assessee’s appe…

Vaidya Mangat Rai Foundation, Chandigarh vs. CIT(Exemption), Chandigarh

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

ITA 2668/DEL/2023[2023-24]Status: DisposedITAT Delhi18 Apr 2024AY 2023-24

Bench: Shri G. S. Pannu & Shri Anubhav Sharmavaidya Mangat Rai The Commissioner Of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. Pan-Aadtv 6078Q (Appellant) (Respondent) Assessee By Shri Tej Mohan Singh, Adv. Department By Ms. Sapna Bhattia, Cit-Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 18/04/2024

Section 12A(1)(ac)Section 80(5)Section 80GSection 80G(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Vaidya Mangat Rai The Commissioner of Foundation Vs. Income Tax (Exemptions) Friends Colony Chandigarh Gali No.2, Hansi Road Bhiwani. PAN-AADTV 6078Q (Appellant) (Respondent) Assessee by Shri Tej Mohan Singh, Adv. Department by Ms. Sapna Bhattia, CIT-DR Date of Hearing 25/01/2024 Date of Pronouncement 18/04/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income Tax (Exemptions), Chandigarh [her…

The Institute of India Foundrymen, Kolkata vs. ITO, Ward-1(3), Exempt, Kolkata.

In the result, the appeals of the assessee are allowed

ITA 1230/KOL/2023[2017-18]Status: HeardITAT Kolkata12 Apr 2024AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

The Institute of Indian Foundrymen., Kolkata vs. ITO, Ward-1(3), Exempt, Kolkata.

In the result, the appeals of the assessee are allowed

ITA 1229/KOL/2023[2016-17]Status: HeardITAT Kolkata12 Apr 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

The Institute of Indian Foundrymen, Kolkata vs. ITO, Ward- 1(3), Exempt, Kolkata.

In the result, the appeals of the assessee are allowed

ITA 1228/KOL/2023[2015-16]Status: HeardITAT Kolkata12 Apr 2024AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 11Section 12ASection 2(15)

M/S. Birmani Charitable Foundation, Nashik vs. Commissioner of Income Tax (Exemption), Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 113/PUN/2024[--]Status: DisposedITAT Pune28 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.113/Pun/2024 िनधा"रण वष" / Assessment Year : N.A. M/S.Birmani Charitable The Commissioner Of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam S Pune. Road, Deolali Camp, Dist.Nashik – 422401. Pan: Aaicb8213B Appellant/ Assessee Respondent /Revenue Assessee By Shri Sanket M Joshi – Ar Revenue By Shri Keyur Patel – Cit(Dr) Date Of Hearing 28/03/2024 Date Of Pronouncement 28/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Is Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Dated 03.11.2023 Passed Under Section 80G Of The Income Tax Act, 1961 Rejecting The Assessee’S Application Filed In Form No.10Ab For Approval Under Section 80G(5) Of The Act. The Assessee Has Raised The Following Grounds Of Appeal : M/S.Birmani Charitable Foundation [A]

Section 10Section 12ASection 80GSection 80G(5)

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.113/PUN/2024 िनधा"रण वष" / Assessment Year : N.A. M/s.Birmani Charitable The Commissioner of Foundation, V Income Tax(Exemption), H 227, Deepak Mahal, Lam s Pune. Road, Deolali Camp, Dist.Nashik – 422401. PAN: AAICB8213B Appellant/ Assessee Respondent /Revenue Assessee by Shri Sanket M Joshi – AR Revenue by Shri Keyur Patel – CIT(DR) Date of hearing 28/03/2024 Date of pronouncement 28/03/2024 आदेश/ ORDER PER D…

Faizan E Burhane Millat Trust, Jabalpur vs. The CIT Exemption, Bhopal

In the result, appeal of the assessee is allowed

ITA 55/IND/2023[00]Status: DisposedITAT Indore20 Mar 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanifaizan E Burhane Millat Cit(Exemption) Trust Bhopal 181/1, Baitla Colony Vfj Society, Ward Shaheed, Abdul Vs. Hameed, Raza Chowk Milk, Scheme Road, Jabalpur (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaatf8671J Assessee By Shri Ashish Goyal & Nd Patwa, Ars Revenue By Shri Ashish Porwal, Sr. -Dr Date Of Hearing 13.02.2024 Date Of Pronouncement 20.03.2024

Section 11Section 12ASection 13(1)(b)

…eds to be examined whether such religious-charitable activity carried on by the trust only benefits a certain particular religious community or class or serves across the communities and for society at large. (Sole Trustee, Loka Shikshana Trust v. CIT, (1975) 101 ITR 234 (SC)). The Page 14 of 18 ITANo.55/Ind/2023 Faizan E Burhane Millat Trust section of community sought to be benefited must be either sufficiently defined or identifiable by a common quality of a public or impersonal nature. (CIT v. Andhra Chamber of Commerce, 55 ITR 722).” 5.5 Therefore, in order to apply the provisions of section 13(1)(b) it…

Nageshwara Charitable Trust, Nagpur vs. CIT Exemption Pune, Pune

In the result, appeal of the assessee is allowed for statistical purpose

ITA 371/NAG/2023[2024-25]Status: DisposedITAT Nagpur19 Mar 2024AY 2024-25

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.371/Nag/2023 िनधा"रण वष" / Assessment Year : N.A. Nageshwara Charitable The Commissioner Of Trust, V Income Tax, Exemption, 101, Laxmi Vilas Apartment, S Pune. Khare Town, Rangole Marg, Dharampeth, Nagpur, Maharashtra – 440010. Pan: Aaatn2648F Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani – Ar Revenue By Shri Kailash C.Kanojiya – Cit(Dr) Date Of Hearing 18/03/2024 Date Of Pronouncement 19/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is Assessee’S Appeal Against The Order Of Ld.Commissioner Of Income Tax(Exemption), Pune Under Section 80G Of The Act, Dated 03.11.2022. The Ld.Cit(E) Dismissed The Application Of The Assessee On The Ground That Nageshwara Charitable Trust [A]

Section 10Section 11Section 12ASection 257Section 80GSection 80G(5)

…that interpretation of a statute being an exercise in the ascertainment of meaning, everything which is logically relevant should be admissible. In fact there are at least three decisions of this Court, one in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234, the other in Indian Chamber of Commerce v. CIT [1975] 101 ITR 796 and the third in Addl. CIT v. Surat Art Silk Cloth Manufacturers Association [1980] 121 ITR l/[1980] 2 Taxman 501, where the speech made by the Finance Minister, while introducing the exclusionary clause in section 2(15) of the Act, was relied upon by the Court for the purpose of…