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

Tata Chemicals Ltd, Mumbai vs. DCIT 2(3), Mumbai

In the result additional ground raised by the assessee vide additional ground number 3 and ground number 5 of the appeal is allowed

ITA 2439/MUM/2011[2003-04]Status: DisposedITAT Mumbai16 Feb 2022AY 2003-04

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am Dy. Commissioner Of Income Tata Chemicals Limited Tax 2(3), Bombay House Aayakar Bhavan, Fort, Vs. M.K. Road, Mumbai-400 001 Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaact4059M Appellant By : Shri Nitesh Joshi, Ar Respondent By : Shri Milind Chavan, Dr Date Of Hearing: 20.12.2021 Date Of Pronouncement : 16.02.2022

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri Milind Chavan, DR
Section 41Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM AND SHRI PRASHANT MAHARISHI, AM Dy. Commissioner of Income Tata Chemicals Limited Tax 2(3), Bombay House Aayakar Bhavan, Fort, Vs. M.K. Road, Mumbai-400 001 Mumbai-400 020 (Respondent) (Appellant) PAN No. AAACT4059M Appellant by : Shri Nitesh Joshi, AR Respondent by : Shri Milind Chavan, DR Date of hearing: 20.12.2021 Date of pronouncement : 16.02.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is recalled by order of the coordinate bench in Miscellaneous Application number 136/M/2021 in ITA number 2439/M/2011 for…

Haryana State Remote Sensing Application Centre, Hisar vs. CIT(E), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 1849/DEL/2020[-]Status: DisposedITAT Delhi28 Jan 2022

Bench: Sh. A. D. Jaindr. B. R. R. Kumar(Through Video Conferencing) Haryana State Remote Sensing Vs Cit(Exemption), Application Centre, Ccs Hau Chandigarh Campus Harsac, New Campus Hisar, Hisar-125004 (Appellant) (Respondent) Pan No. Aaaah1766M Assessee By : Sh. K. Sampath, Adv. Revenue By : Sh. Meenakshi Goswami, Cit Dr Date Of Hearing: 28.10.2021 Date Of Pronouncement: 28.01.2022

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Meenakshi Goswami, CIT DR
Section 10Section 12ASection 2(15)

…substantially financed by the government is entitled for exemption. 7. The ld. CIT(E) held that the sense in which the word ‘education’ has been used in section 2(15) as interpreted by the Hon’ble Apex Court in the case of Sole Trustee Lok Sikshan Sansthan (101 ITR 234) is systematic instruction, schooling or training given to the young is preparing 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. 8…

Pr. Commissioner of vs. M/S. Embassy Charitable Trust

In the result, the appeal fails and is hereby dismissed

ITA/458/2019HC Karnataka27 Jan 2022

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 12ASection 260Section 80GSection 80G(5)(vi)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF JANUARY 2022 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE M.G.S. KAMAL I.T.A. NO.458 OF 2019 BETWEEN: PR. COMMISSIONER OF INCOME TAX EXEMPTIONS UNITY BUILDING ANNEXE MISSION ROAD BANGALORE-560027 .... APPELLANT (BY MR. E.I. SANMATHI, ADVOCATE) AND: M/S. EMBASSY CHARITABLE TRUST ROYAL OAKS, EMBASSY GOLF LINKS BUSINESS PARK OFF INERMIDIATE RING ROAD BANGALORE-560037. ... RESPONDENT (BY MR. SURYANARAYANA T, SR. COUNSEL FOR MRS. TANMAYEE RAJKUMAR, ADVOCATE) - - - THIS I.T.A. IS FILED UNDER S…

DCIT (Ex) - 1(1), Mumbai vs. The Lohar Chawl Dawoodi Bohra Merchants Association, Mumbai

In the result, appeal filed by the learned Assessing Officer is dismissed

ITA 3635/MUM/2018[2012-13]Status: DisposedITAT Mumbai19 Jan 2022AY 2012-13

Bench: Ms Suchitra Kamble & Shri Prashant Maharishithe Dy. Commissioner Of The Lohar Chawl Dawoodi Income Tax (Ex) -1(1) Bohra Merchants’ Association Room No. 506, 5 Th Floor, Piramal Chambers, 56/62, Chandabai Bldg., Vs. Lalbaug, Parel, 2Nd Floor, Mangaldas Road, Lohar Chawl, Mumbai-400 012 Mumbai-400 002 Pan No. Aaatl0024D Appellant .. Respondent

For Appellant: Shri Deepak TralshawalaFor Respondent: Ms. Surabhi Sharma, CIT DR
Section 1Section 11Section 13(3)Section 36ASection 36A(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER The Dy. Commissioner of The Lohar Chawl Dawoodi Income Tax (EX) -1(1) Bohra Merchants’ Association Room No. 506, 5 th Floor, Piramal Chambers, 56/62, Chandabai Bldg., Vs. Lalbaug, Parel, 2nd Floor, Mangaldas Road, Lohar Chawl, Mumbai-400 012 Mumbai-400 002 PAN No. AAATL0024D Appellant .. Respondent Revenue by : Ms. Surabhi Sharma, CIT DR Assessee by : Shri Deepak Tralshawala, Advocate Date of hearing : 16.12.2021 Date of Pronouncement: 19.01.2022 ORDER PER PRASHANT MAH…

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

…charitable purpose in Section 2(15). The next decision of the Supreme Court referred by Sri Shivashankar Bhat is: Additional Commissioner of Income-tax, Gujarath v. Surat Arts Silk Manufacturers' Association, Surat [(1980) 2 SCC 31 : AIR 1980 SC 387 : 101 ITR 796.] . The Supreme Court was interpreting the last category of charitable purpose, viz., the advancement of any other object of general public utility not involving the carrying of any activity for profit. 12. Though, we are not directly concerned in this case about the interpretation of Section 2(15) of the Income-Tax Act, the enunciation o…

Artemis Education & Research Foundation, Gurgaon vs. CIT(E), Chandigarh

ITA 8/DEL/2021[--]Status: DisposedITAT Delhi24 Nov 2021

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Satpal Gulati, CIT DR
Section 11(1)(a)Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…furnished by the applicant, ld. CIT(E) proceeded to hold inter alia that firstly, all medical research does not qualify for the label ‘education’ in the sense of the term explained by the Hon’ble Apex Court in the case of Sole Trustee, Loka Sikshan Sansthan 101 ITR 234; secondly, that the intention to create global infrastructure is in contravention of section 11(1)(a) of the Act and even after 4 years of incorporation, applicant has not carried out any research/outcase; thirdly, that the applicant has failed to bring on record how its activities are meant to percolate down to the public at large; and fourthl…

Artemis Education & Research Foundation, Gurgaon vs. CIT(E), Chandigarh

ITA 7475/DEL/2017[-]Status: DisposedITAT Delhi24 Nov 2021

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri R.S. Ahuja, CAFor Respondent: Shri Satpal Gulati, CIT DR
Section 11(1)(a)Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…furnished by the applicant, ld. CIT(E) proceeded to hold inter alia that firstly, all medical research does not qualify for the label ‘education’ in the sense of the term explained by the Hon’ble Apex Court in the case of Sole Trustee, Loka Sikshan Sansthan 101 ITR 234; secondly, that the intention to create global infrastructure is in contravention of section 11(1)(a) of the Act and even after 4 years of incorporation, applicant has not carried out any research/outcase; thirdly, that the applicant has failed to bring on record how its activities are meant to percolate down to the public at large; and fourthl…

Bombay Chamber of Commerce and Industry, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, the appeals of the assessee for A

ITA 1174/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Nov 2021AY 2010-11

Bench: Shri M. Balaganesh, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Niraj Sheth
Section 1Section 11Section 2(15)

…are not charitable. 5. The CIT(A) erred in holding that the case laws relied by the appellant were distinguishable as the same were decided without considering the decision of the Hon’ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234). 3. Brief facts as narrated by assessee and not disputed by revenue are that the assessee is a non-profit company incorporated in 1924, inter alia for the purposes of promoting and protecting the trade, commerce and manufacturers of India and in particular the trade, commerce and manufacturers of the Bombay Presidency. It is registered as a sec…

Confederation of Pharma Dealers Association, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result, appeal of the assessee is allowed

ITA 219/RPR/2019[2019-20]Status: DisposedITAT Raipur27 Oct 2021AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)

For Appellant: Shri R. K. Singh, CIT.-D.R
Section 11Section 12Section 2(15)

…ractical realisation but would also reflect unsound principle of management. We, therefore, agree with ITA No. 219/RPR/2019 (Confederation of Pharma Dealers Association vs. CIT(E) - 10 - Beg. J. When he said in Sole Trustee, Loka Sikhshana Trust's case [1975] 101 ITR 234, 256 (SC) 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 created to spend the mone…

Bombay Chamber of Commerce & Mackinnon Mackenzie Building, Mumbai vs. Income Tax Officer (Exe)-1 (1), Mumbai

The appeal of the assessee is allowed

ITA 5832/MUM/2019[2009-10]Status: DisposedITAT Mumbai30 Sept 2021AY 2009-10

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 5832/Mum/2019 (ननधाायण वर्ा / Assessment Years 2009-10) Bombay Chamber Of Commerce & The Income-Tax Officer Mackinnon Mackenzie Building, 4, (Exemptions)-1(1), फनाभ/ Room No. 508, 5 Th Floor, Shoorji Vallabhdas Marg, Ballard Estate, Mumbai-400 001 Piramal Chambers, Lalbaug, Vs. Parel, Mumbai-400 012 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aabcb2270M अऩीराथी की ओय े/ Appellant By : Shri Niraj Sheth, Ar प्रत्मथी की ओय े/ Respondent By : Ms. Shreekala Pardeshi & Ms. Kavita P. Kaushik, Drs’ ुनवाई की तायीख / Date Of Hearing: 03.09.2021 घोर्णा की तायीख / Date Of Pronouncement: 30.09.2021

For Appellant: Shri Niraj Sheth, ARFor Respondent: Ms. Shreekala Pardeshi &
Section 1Section 11Section 12ASection 143(3)Section 2(15)Section 25

…re not charitable. 5. The CIT(A) erred in holding that the case laws relied by the appellant were distinguishable as the same were decided without considering the decision of the Hon’ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust v. CIT (101 ITR 234). ‖ 3. Brief facts as narrated by assessee and not disputed by revenue are that the assessee is a non-profit company incorporated in 1924, inter alia for the purposes of promoting and protecting the trade, commerce and manufacturers of India and in particular the trade, commerce and manufacturers of the Bombay Presidency. It is registered as a s…

DCIT(E), Circle-1(1), New Delhi vs. Delhi Bureau of Text Books, New Delhi

The appeal of the Revenue is dismissed

ITA 7075/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Dr. Maninder Kaur, Sr.D.RFor Respondent: Ms. Anubha Malwani, CA
Section 10(23)(c)Section 11Section 12Section 12ASection 2

…of the Act and consequently eligible the exemption u/s 11 of the Act. Vide paragraph Nos. 20 to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), CIT vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), C…

Mesers Shri Swami Shankarnath Parvat Charitable and Welfare Trust, Kapurthala vs. The Commissioner of Income Tax (Exemptions), Chandigarh

In the result, the assessee appeal is allowed

ITA 602/ASR/2018[2018-19]Status: DisposedITAT Amritsar21 Sept 2021AY 2018-19

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 602/Asr/2018 Assessment Year: N.A.

Section 12A

…w, it would indeed be difficult for a trust or institution to so carry on its activity that the expenditure balances the income and there is no resulting profit. As observed by the Hon’ble Supreme Court in the case of Sole Trustee, Loka Shikshana Trust (1975) 101 ITR 234 (SC), 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. It was observed that the test now is the genuineness of the purpose tested by the obligation created to spend the money exclusively or essen…

ITO -E (2)(4), Mumbai vs. Indo Italian Chamber of Commerce & Industry, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 6237/MUM/2019[2009-10]Status: DisposedITAT Mumbai22 Jun 2021AY 2009-10
Section 11Section 12ASection 143(3)Section 2(15)

…19.12.2011 has been reproduced in Para 6 of the assessment order, Thereafter, the AO has discussed the issue in detail at pars 7,8 & 9 of the assessment order wherein placing reliance on the decisions in the case of Sole Trustee, Loka Shikshana Trust vs, CIT 101 ITR 234(SC), Bihar Institute of Mining and Mine Surveying vs CIT 2008 ITR 604 and referring to the amendment made u/s 2(15) of the Act wet 01.04.2009, observed that the assessee is not an educational institution and that its activities do not fall under the definition of 4 M/s.Indo Italian Chamber of Commerce & Industry charitable purposes. The AO furth…

The Marg Foundation, Mumbai vs. ITO (E) 2(4), Mumbai

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

ITA 889/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Mar 2021AY 2012-13
Section 11Section 12ASection 143(3)Section 2(15)

…tion 2. What education connotes in that clause is the process of training and developing the knowledge, skill, mind and character of students by normal schooling as held in the case of Sole Trustee, Loka Shikshana Trust Vs. Commissioner Of Income-Tax, Mysore (101 ITR 234). iv. Referring to the deed of trust, Assessing Officer noted that the word "education" is mentioned by the maker of the trust in a rather ceremonial or ritualistic fashion as a label for what he considers to be charitable objects. The set of objects, in clause 7 of the deed, does not appear to be stated there merely as a means of serving the ch…

ITO (Exemptions), Ward-1(2), New Delhi vs. Indian Olympic Association, New Delhi

ITA 1651/DEL/2018[2013-14]Status: DisposedITAT Delhi23 Mar 2021AY 2013-14
Section 11Section 2(15)

…s not only in India but also in international forum. The impugned association would not lose its character of charitable purpose merely because some sponsorship was accepted. 26. In the case of Sole Trustee, Loka Shikshana Trust v. Commissioner of Income- tax 101 ITR 234, the Hon'ble Justice J. Baig speaking for the Apex Court thus said that: "If the profits must necessarily feed a charitable purpose, under the terms of the trust, he 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, money exclusively or ess…

Imc of Iti Dadri, Dadri vs. ITO (Exemptuion) Ward, Ghaziabad

In the result, the appeal of the assessee is dismissed

ITA 529/DEL/2019[2015-16]Status: DisposedITAT Delhi10 Mar 2021AY 2015-16

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumar(Through Video Conferencing) Ita No. 529/Del/2019 : Asstt. Year : 2015-16 Imc Of Iti Dadri, Vs Ito (Exemption) Ward, C/O Government Iti Dadri, Ghaziabad Choulas Road, Dadri, G.B. Nagar, U.P.-203207 (Appellant) (Respondent) Pan No. Aaaai5190A Assessee By : Sh. Ashwini Goyal, Ca Revenue By : Sh. Prakash Dubey, Sr. Dr Date Of Hearing: 21.01.2021 Date Of Pronouncement: 10.03.2021

For Appellant: Sh. Ashwini Goyal, CAFor Respondent: Sh. Prakash Dubey, Sr. DR
Section 12A

…the various judgments to examine whether the assessee is an educational institute with regard to the Section 10(23C)(iiiab). 13. The interpretation of the word ‘education’ by Hon’ble Supreme Court in the case of Sole Trustee, Loka Sikshana Trust v CIT [1975] 101 ITR 234 - “the word ‘education’ has been used to denote systematic instruction, schooling or training given to the young in preparation for the work of life and it also connotes the whole course of scholastic instruction which a person has received, which led to the understanding that only institutions affiliated to boards and universities providing 15 I…

Builders Association of India, Mumbai vs. Income Tax Officer (Exemptions)-1(1), Mumbai

The appeal of the assessee is allowed

ITA 5590/MUM/2019[2013-14]Status: DisposedITAT Mumbai08 Mar 2021AY 2013-14

Bench: Shri M. Balaganesh () & Shri Ravish Sood () Ita Nos.5590 & 5591/Mum/2019 (Assessment Years: 2013-14 & 2014-15) Builders Association Of India, Income Tax Officer 7Th Floor, Commerce Centre, Vs. (Exemptions)- 1(1), Tardeo Road, Piramal Chambers, Mumbai – 400034 Lalbaug, Parel, Mumbai - 400012 Pan No. Aaatb0212F (Assessee) (Revenue)

For Appellant: Shri Vipul Joshi, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 11Section 11(1)(a)Section 12ASection 143(2)Section 143(3)Section 2(15)Section 260A

…d A.Y. 2011-12, the CIT(A) held a conviction that the aforesaid orders were not only distinguishable on facts but in fact had been passed without considering the judgment of the Hon‟ble Supreme Court in the case of Sole Trustee Loksikshan Trust Vs. CIT (1975) 101 ITR 234 (SC). Backed by his aforesaid conviction, the CIT(A) was of the view that the assessee‟s claim under Sec.11 was not allowable for the year under consideration. Insofar the claim of the assessee that the A.O had erred in disallowing its claim for donation of Rs.5 lac to Chief Minister relief fund, the CIT(A) finding favour with the assessee‟s clai…

All India Photographic Trade and Industry Association, Mumbai vs. ITO (E)-1(1), Mumbai

The appeal of the assessee is allowed in terms of our observations recorded hereinabove

ITA 1705/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Mar 2021AY 2014-15

Bench: Sri Rajesh Kumar, Am & Sri Amarjit Singh, Jm आमकय अऩीर सं./ Ita No. 1387/Mum/2020 (यनधाायण वषा / Assessment Years 2013-14) आमकय अऩीर सं./ Ita No. 1705/Mum/2019 (यनधाायण वषा / Assessment Years 2014-15) All India Photographic Trade & The Income Tax Officer(E) Industry Association Ward 1(1), Mumbai 1 S T C-3/6, Taj Building, 210, फनाभ/ Floor, Dr. D.N. Road, Fort, Vs. Mumbai (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सं./Pan No. Aaaaa0042K अऩीराथी की ओय से/ Appellant By : Shri Kirit Sanghvi, Ar प्रत्मथी की ओय से/ Respondent By : Shri Brajendra Kumar, Dr सुनवाई की तायीख / Date Of Hearing: 22.12.2021 घोषणा की तायीख / Date Of Pronouncement: 04.03.2021

For Appellant: Shri Kirit Sanghvi, ARFor Respondent: Shri Brajendra Kumar, DR
Section 11Section 12ASection 143(3)Section 2(15)

…ng exhibition, trade etc. and therefore Business and Trade as per the interpretation place on the word education used in Section 2(15) of the I. T. Act. Reliance was place was placed on sole Trustees, Loka Shikshana Trust versus Commissioner Income tax (1975) 101 ITR 234 (SC) and Bihar Institute of mining ITA Nos. 1387/M/20 & 1705/M/19 Page No. 4 and mine Surveying versus CIT (1994) 2008 ITR 604 (Patna). Secondly, the assessee trust was covered under the last limbs of charitable purpose i.e. advancement of any other object of general public utility. In view of amendment made in sec. 2(15) of the I.T Act i.e. fro…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…e interpretation will hold good in the context of provisions of section 10(23C)(vi). The above clauses as per the Trust deed are clearly either non-educational or mixed in nature. As already held by the Hon'ble Supreme Court in the case of Loka Shiksha Trust (101 ITR 234)(SC), the sense in which the word 'education' has been used in section 2(15) is systematic instruction, schooling or training given to the young for preparation for the work of life. The word 'education' has not been used in wide and extended sense according to which every acquisition of knowledge would constitute education. This decision makes i…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…e interpretation will hold good in the context of provisions of section 10(23C)(vi). The above clauses as per the Trust deed are clearly either non-educational or mixed in nature. As already held by the Hon'ble Supreme Court in the case of Loka Shiksha Trust (101 ITR 234)(SC), the sense in which the word 'education' has been used in section 2(15) is systematic instruction, schooling or training given to the young for preparation for the work of life. The word 'education' has not been used in wide and extended sense according to which every acquisition of knowledge would constitute education. This decision makes i…