Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) v. CIT

353 ITR 320High Court2013#6353 most cited

What is Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) v. CIT authority for?

An educational institution's application for approval under Section 10(23C)(vi) should not be rejected solely on the ground that it generates surplus or profit, as long as the surplus is applied for its charitable objects.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Also referred to as

St. Lawrence Educational Society · CIT · 353 ITR 320 · Section 10(23C)(vi) · educational institution · profit · surplus · charitable objects

Judgments citing Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) v. CIT

D.C.I.T, Circle-1(Exemption), Chandigarh vs. M/S Om Prakash Bansal Charitable Trust, Jammu

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

ITA 340/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh20 Sept 2021AY 2016-17
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपील सं./ITA No.339 /Chd/2020 "नधा"रणवष"/ Assessment Years : 2015-16 The D.C.I.T., M/s Om Prakash Bansal Charitable बनाम Circle-1, (Exemptions), Trust, C/o G.D. Goenka Public School, Akhnoor Road, Jammu. Chandigarh. "थायीलेखासं./PAN NO: AAA TO1533A अपीलाथ"/Appellant ""यथ"/Respondent & C.O. No.3/Chd/2021 In आयकर अपील सं./ ITA No.339/Chd/2020 "नधा"रण वष" / Assessment Year : 2015-16 M/s Om Prakash Bansal The…

D.C.I.T., Circle-1(Exemption), Chandigarh vs. M/S Om Prakash Bansal Charitable Trust, Jammu

In the result, both the appeals filed by the Revenue are dismissed and both the Cross Objections filed by the assessee are allowed

ITA 339/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh20 Sept 2021AY 2015-16
For Appellant: Shri P.N. Arora, AdvFor Respondent: Shri Ashok Khanna, Addl. CIT
Section 11Section 13Section 13(1)(c)Section 13(3)Section 2(15)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R.L. NEGI, JUDICIAL MEMBER आयकरअपील सं./ITA No.339 /Chd/2020 "नधा"रणवष"/ Assessment Years : 2015-16 The D.C.I.T., M/s Om Prakash Bansal Charitable बनाम Circle-1, (Exemptions), Trust, C/o G.D. Goenka Public School, Akhnoor Road, Jammu. Chandigarh. "थायीलेखासं./PAN NO: AAA TO1533A अपीलाथ"/Appellant ""यथ"/Respondent & C.O. No.3/Chd/2021 In आयकर अपील सं./ ITA No.339/Chd/2020 "नधा"रण वष" / Assessment Year : 2015-16 M/s Om Prakash Bansal The…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 30/CHANDI/2020[2016-17]Status: DisposedITAT Chandigarh27 May 2021AY 2016-17
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 3/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 29/CHANDI/2020[2015-16]Status: DisposedITAT Chandigarh27 May 2021AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 28/CHANDI/2020[2014-15]Status: DisposedITAT Chandigarh27 May 2021AY 2014-15
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

DCIT, Circle-1(Exemption), Chandigarh vs. M/S Manav Mangal School( Manav Mangal Society), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 27/CHANDI/2020[2013-14]Status: DisposedITAT Chandigarh27 May 2021AY 2013-14
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

M/S Manav Mangal Society, Chandigarh vs. DCIT, C-1, (E), Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 2/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 137/CHANDI/2020[2011-12]Status: DisposedITAT Chandigarh27 May 2021AY 2011-12
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…aid judgement, the Hon'ble Apex Court has approved the finding of the Hon'ble Punjab & Haryana High Court in the case of 'Pineorove International Charitable v. Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) Vs. CIT (2013) 353 ITR 320 6. The above said view has further been approved by the Jurisdictional High Court i.e. Punjab & Haryana High Court in the case of CIT (Exemptions) Vs. Managing Committee, Arya High School, in which, it has been held that if the excess accumulation is applied for objects of the Society, then no adverse view/ can be taken for the registration of s…

Agra Development Authority, Agra vs. DCIT., Circle-1, Agra

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153

…on'ble Supreme Court after referring to the judgments of the Punjab & Haryana High Court in the case of Pinegrove International Charitable Trust v. Union of India [2010] 327 ITR 73 and Delhi High Court in St. Lawrence Educational Society (Regd.) v. CIT [2013] 353 ITR 320 and Tolani Education Society vs Deputy DIT (Exemptions) [2013] 351 ITR 184, which are contrary to The judgment of Uttarakhand High Court in the case of CIT v. Queen's Educational Society 319 ITR 160, held as follows:- "..........We reiterate that the correct tests which have been culled out in the three Supreme Court judgments stated above, name…

ITO (E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1131/DEL/2016[2011-12]Status: DisposedITAT Delhi24 Dec 2020AY 2011-12

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…page 258]; (b) elaborately dealt with the decision of the Uttarakhand HC and specifically reversed the said decision [refer para 19 & 20 on page 260]; (c) concurred with the decisions of the Delhi HC in the case of Lawrence Educational Society (Regd.) V. CIT 353 ITR 320 (Del) which followed the decision of the Hon’ble apex Court in the case of Surat Art Silk Cloth Mfrs. Association: 121 ITR 1 (SC) [refer para 24 on page 265]. 29. Without prejudice to submissions made above, he alternatively submitted that even assuming there was a violation of section 13 then entire exemption under section 11 and 12 cannot be f…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2872/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Dec 2020AY 2010-11

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…page 258]; (b) elaborately dealt with the decision of the Uttarakhand HC and specifically reversed the said decision [refer para 19 & 20 on page 260]; (c) concurred with the decisions of the Delhi HC in the case of Lawrence Educational Society (Regd.) V. CIT 353 ITR 320 (Del) which followed the decision of the Hon’ble apex Court in the case of Surat Art Silk Cloth Mfrs. Association: 121 ITR 1 (SC) [refer para 24 on page 265]. 29. Without prejudice to submissions made above, he alternatively submitted that even assuming there was a violation of section 13 then entire exemption under section 11 and 12 cannot be f…

ADIT(E), New Delhi vs. M/S. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2871/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Dec 2020AY 2009-10

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…page 258]; (b) elaborately dealt with the decision of the Uttarakhand HC and specifically reversed the said decision [refer para 19 & 20 on page 260]; (c) concurred with the decisions of the Delhi HC in the case of Lawrence Educational Society (Regd.) V. CIT 353 ITR 320 (Del) which followed the decision of the Hon’ble apex Court in the case of Surat Art Silk Cloth Mfrs. Association: 121 ITR 1 (SC) [refer para 24 on page 265]. 29. Without prejudice to submissions made above, he alternatively submitted that even assuming there was a violation of section 13 then entire exemption under section 11 and 12 cannot be f…

ADIT (E), New Delhi vs. Iilm Foundation, New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 2675/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Dec 2020AY 2008-09

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…page 258]; (b) elaborately dealt with the decision of the Uttarakhand HC and specifically reversed the said decision [refer para 19 & 20 on page 260]; (c) concurred with the decisions of the Delhi HC in the case of Lawrence Educational Society (Regd.) V. CIT 353 ITR 320 (Del) which followed the decision of the Hon’ble apex Court in the case of Surat Art Silk Cloth Mfrs. Association: 121 ITR 1 (SC) [refer para 24 on page 265]. 29. Without prejudice to submissions made above, he alternatively submitted that even assuming there was a violation of section 13 then entire exemption under section 11 and 12 cannot be f…

Iilm Foundaion, New Delhi vs. ADIT (Exemption), New Delhi

In the result, the appeal of the assessee is partly allowed and appeals of the Revenue are dismissed

ITA 1142/DEL/2011[2007-08]Status: DisposedITAT Delhi24 Dec 2020AY 2007-08

Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year: 2007-08

For Appellant: Shri Rohit Jain, Adv., Ms. TejasviFor Respondent: Ms. Sunita Singh, CIT-D.R
Section 11Section 12ASection 13Section 13(1)(c)Section 13(3)Section 143(3)

…page 258]; (b) elaborately dealt with the decision of the Uttarakhand HC and specifically reversed the said decision [refer para 19 & 20 on page 260]; (c) concurred with the decisions of the Delhi HC in the case of Lawrence Educational Society (Regd.) V. CIT 353 ITR 320 (Del) which followed the decision of the Hon’ble apex Court in the case of Surat Art Silk Cloth Mfrs. Association: 121 ITR 1 (SC) [refer para 24 on page 265]. 29. Without prejudice to submissions made above, he alternatively submitted that even assuming there was a violation of section 13 then entire exemption under section 11 and 12 cannot be f…

ITO (E) Trust Ward-IV vs. Maharaji Education Trust

In the result this appeal of the assessee is allowed

ITA 710/DEL/2008[2004-2005]Status: DisposedITAT Delhi17 Mar 2016AY 2004-2005

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…law in this regard have been laid down by the Hon’ble Supreme Court in the case of ACIT vs. Surat Art Silk Cloth Manufacturers Association, 121 ITR 01 (SC) 6.5. The Hon’ble Delhi High Court in the case of St.Lawrence Educational Society (Regd.) vs. CIT (2013) 353 ITR 320 (Del) ) held as follows: “the assessee has filed an application for approval u/s 10(23)(C)(vi) of the Act. The application was rejected on the ground that the Educational Institution run by the assessee was generating surplus out of their gross receipts year after year. On a Writ Petition held that “the rejection of the application is solely on…

Maharaji Educational Trust vs. DIT(E)

In the result this appeal of the assessee is allowed

ITA 311/DEL/2008[2008-2009]Status: DisposedITAT Delhi17 Mar 2016AY 2008-2009

Bench: Shri J. Sudhakar Reddy & Shri Sudhanshu Srivastavaay: 2004-05 Ay: 2005-06 Ay: 2006-07 Ay: 2007-08 Ito (E), Trust Ward Iv Vs. Maharaji Education Trust New Delhi No.1, Santosh Nagar Pratap Vihar Ghaziabad 201 009 A.Y. : ------ Maharaji Educational Trust Vs. Dit(E), N.Delhi Ghaziabad

For Appellant: Sh. R.S.Singhvi, C.A. and Sh.V.K.Sabharwal, AdvFor Respondent: Sh. Ravi Jain, CIT, D.R
Section 10(23)(C)Section 11Section 12ASection 133ASection 143(3)Section 80G

…law in this regard have been laid down by the Hon’ble Supreme Court in the case of ACIT vs. Surat Art Silk Cloth Manufacturers Association, 121 ITR 01 (SC) 6.5. The Hon’ble Delhi High Court in the case of St.Lawrence Educational Society (Regd.) vs. CIT (2013) 353 ITR 320 (Del) ) held as follows: “the assessee has filed an application for approval u/s 10(23)(C)(vi) of the Act. The application was rejected on the ground that the Educational Institution run by the assessee was generating surplus out of their gross receipts year after year. On a Writ Petition held that “the rejection of the application is solely on…

Union of India T20101 327 ITR 73 P&H-HC and St. Lawrence Educational Society (Regd.) v. CIT (353 ITR 320) — Cited in 18 Judgments | BharatTax