Union of India v. Baba Banda Singh Bahadur Educational Trust

150 Taxmann.com 40Supreme Court of India2023#19322 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 11 Section 10(23C)(vi)Section 11(4A)Section 143(3)Section 147 Section 148 Section 2(15)Section 10(23C)

Issues it is cited on

section 11(4a)section 11 india nfac total income business

Judgments citing Union of India v. Baba Banda Singh Bahadur Educational Trust

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

ITA 1670/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Jan 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

…immaterial. She argued that the exemption under section 11 of the Act is assessed based on current year activities but not past or future intention as held by the Hon’ble Supreme Court in the case of Baba Banda Singh Bahadur Education Trust reported in [2023] 150 Taxmann.com 40 (SC). 37. The ld. DR further submits that the assessee’s claim that accumulation under section 11(2) of the Act for school construction supports charitable intent is irrelevant, the exemption under section 11 of the Act requires charitable activities and the ld. CIT(A) rightly held that the commercial activity made accumulation immaterial…

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

ITA 1667/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

…immaterial. She argued that the exemption under section 11 of the Act is assessed based on current year activities but not past or future intention as held by the Hon'ble Supreme Court in the case of Baba Banda Singh Bahadur Education Trust reported in [2023] 150 Taxmann.com 40 (SC). 37. The Id. DR further submits that the assessee's claim that accumulation under section 11(2) of the Act for school construction supports charitable intent is irrelevant, the exemption under section 11 of the Act requires charitable activities and the Id. CIT(A) rightly held that the commercial activity made accumulation immaterial.…

VAISH MODEL PRIMARY SCHOOL EDUCATION SOCIETY,BHIWANI vs. ASSESSING OFFICER EXEMPTION, ROHTAK

The appeal is allowed

ITA 3325/DEL/2024[2009-10]Status: DisposedITAT Delhi12 Nov 2025AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2009-10 Vaish Model Primary School Vs. Ao (Exemption), Education Society, Income Tax Office, Near Denot Gate, Loharu Gate, Rohtak. Haryana – 127021. Pan: Aaaav4102H

For Appellant: Shri Mohit Bassi, AdvocateFor Respondent: Shri Jitender Singh, CIT-DR

Section 10

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year : 2009-10 Vaish Model Primary School Vs. AO (Exemption), Education Society, Income Tax Office, Near Denot Gate, Loharu Gate, Rohtak. Haryana – 127021. PAN: AAAAV4102H (Appellant) (Respondent) Assessee by : Shri Mohit Bassi, Advocate Revenue by : Shri Jitender Singh, CIT-DR Date of Hearing : 04.11.2025 Date of Pronouncement : 12.11.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Assessee against the order dated 16.05.20…

ITI EDUCATION COMMITTE ,BENGALURU vs. INCOME TAX OFFICER, WARD-1, BENGALURU

In the result, the appeal filed by the assessee is allowed for the statistical purposes

ITA 563/BANG/2024[2014-15]Status: DisposedITAT Bangalore19 Aug 2024AY 2014-15

Bench: Shri George George K & Shri Waseem Ahmedassessment Year : 2014-15

For Appellant: Shri Shambu Sharma, C.AFor Respondent: Ms. Matta Padma, Addl. CIT (DR)

Section 10Section 11Section 12A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2014-15 ITI Education Committee, Vs. The Income Tax Officer Vidyamandir, Dooravaninagar, (Exemption), Bengaluru-560 016 Ward - 1, Bengaluru. PAN – AAAAI 0748 L APPELLANT RESPONDENT Assessee by : Shri Shambu Sharma, C.A Revenue by : Ms. Matta Padma, Addl. CIT (DR) Date of hearing : 06.06.2024 Date of Pronouncement : 19.08.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the N…