Vanita Vishram Trust v. Chief Commissioner of Income

327 ITR 121High Court2010#3828 most cited

What is Vanita Vishram Trust v. Chief Commissioner of Income authority for?

An institution must be established solely for educational purposes and not for commercial activities to be eligible for exemption under Section 10(23C)(vi). Pursuing objects other than education, or having objects that enable commercial activities, disqualifies the institution from such exemption.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 367,359 Indian tax judgments — from 2016 to 2024.

Also referred to as

Vanita Vishram Trust v. CCIT · 327 ITR 121 · Section 10(23C)(vi) · educational purposes · commercial activities · exemption eligibility · objects of trust · charitable trust

Sections most often in play

Section 10(23C)Section 11Section 12ASection 12AASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)

Issues it is cited on

registration under section 12asection 12asection 12document

Judgments citing Vanita Vishram Trust v. Chief Commissioner of Income

DCIT, Central Circle 1(1), Chennai vs. Vellore Institute of Technology, Vellore

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2219/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…institution was established. Merely because an institution had earned profit that would not be the deciding factor to conclude that the educational institution existed for profit ... " Vanita Vishram Trust vs. Chief Commissioner of Income - Tax and Another - 327 ITR 121 (BOM) " ... the fact that a surplus may incidentally arise from the activities of the trust, after meeting the expenditure incurred for conducting educational activities would not disentitle the trust of the benefit of the provisions of section 10(23C) ... " Maa Saraswari Educational Trust vs. UOI (HP) - " ... Therefore, it is not as if the educa…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2126/CHNY/2017[2006-07]Status: DisposedITAT Chennai14 Nov 2018AY 2006-07

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…institution was established. Merely because an institution had earned profit that would not be the deciding factor to conclude that the educational institution existed for profit ... " Vanita Vishram Trust vs. Chief Commissioner of Income - Tax and Another - 327 ITR 121 (BOM) " ... the fact that a surplus may incidentally arise from the activities of the trust, after meeting the expenditure incurred for conducting educational activities would not disentitle the trust of the benefit of the provisions of section 10(23C) ... " Maa Saraswari Educational Trust vs. UOI (HP) - " ... Therefore, it is not as if the educa…

Vellore Institute of Technology, Vellore vs. DCIT, CC IV(1), Chennai

Appeals of the Revenue are dismissed whereas that of assessee are partly allowed

ITA 2125/CHNY/2017[2005-06]Status: DisposedITAT Chennai14 Nov 2018AY 2005-06

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. A. Mahesh, C.A
Section 11Section 12ASection 13(1)Section 132Section 153A

…institution was established. Merely because an institution had earned profit that would not be the deciding factor to conclude that the educational institution existed for profit ... " Vanita Vishram Trust vs. Chief Commissioner of Income - Tax and Another - 327 ITR 121 (BOM) " ... the fact that a surplus may incidentally arise from the activities of the trust, after meeting the expenditure incurred for conducting educational activities would not disentitle the trust of the benefit of the provisions of section 10(23C) ... " Maa Saraswari Educational Trust vs. UOI (HP) - " ... Therefore, it is not as if the educa…

De - Sales Educational Society, Visakhapatnam vs. The Pr. CIT(Exemptions), Visakhapatnam

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

ITA 389/VIZ/2016[]Status: DisposedITAT Visakhapatnam30 May 2018

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.389/Vizag/2016 (धनधाारण िर्ा / Assessment Year: 2014-15) The Desales Educational Society The Pr. Cit (Exemptions) Visakhapatnam Visakhapatnam [Pan No.Aaaad6147Q] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri C.V.S. Murthy, ARFor Respondent: Shri Deba Kumar Sonowal
Section 10

…al purposes and not for commercial activities.—Oxford University Press v. CIT [2001] 247 ITR 658 / 115 Taxman 69 (SC). This requirement would militate against an institution pursuing the objects other than education. - Vanita Vishram Trust v. Chief CIT [2010] 327 ITR 121 / 192 Taxman 389 (Bom.). Even if one of the objects enables the institution to undertake commercial activities, it would not be entitled for approval under section 10(23C)(vi) of the Act.—American Hotel & Lodging Association Educational Institute's case (supra). It is only if the objects reveal that the very being of the assessee-society, as an e…

Sahaj Jeevan Education Trust, Navi Mumbai vs. CIT (E), Mumbai

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 4493/MUM/2016[2015-16]Status: DisposedITAT Mumbai11 May 2018AY 2015-16

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.4493/Mum/2016 ("नधा"रण वष" / Assessment Year: 2015-16) Sahaj Jeevan Education Trust Commissioner Of Income Tax Plot No. 9, S. S. Road, (Exemptions) बनाम/ 6Th Floor, Piramal Chambers, Parel, Sector 44, Seawoods, Nerul, Vs. Navi Mumbai-400 706 Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabts 9039 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Deepak Raje ""यथ" क" ओर से/Respondent By : Shri Saurabh Kumar Rai

For Appellant: Shri Deepak RajeFor Respondent: Shri Saurabh Kumar Rai
Section 10Section 12A

…lso relied upon the following decisions: 1. Americal Hotel & Lodging Association Educational Institute vs. CBDT & Others (2008) 301 ITR 86 (SC); 2. Queen’s Educational Society vs. CIT (2015) 372 ITR 699 (SC); 3. Vanita Vishram Trust vs. CCIT & Another (2010) 327 ITR 121 (Mum); and 4. Allahabad Young Men’s Christian Association vs. CCIT & Others (2015) 371 ITR 23 (All.) 6. He submitted that the ld. Commissioner of Income Tax (Exemptions) without properly appreciating the facts and applying his mind to the facts brought on record has rejected assessee’s application. 7. The ld. Departmental Representative relyi…

The Cathedral Vidya Trust, Mumbai vs. ITO (E) 1(1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 4958/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Oct 2017AY 2011-12

Bench: Shri P.K. Bansal, Vice- & Shri Pawan Singhthe Cathedral Vidya Trust Ito (Exemption)-1(1), 6, Purushottamdas Thakurdas Piramal Chamber, Lalbaug, Vs. Marg, Fort, Mumbai-400001 Mumbai. Pan: Aabtt5706B (Appellant) (Respondent)

For Respondent: Sh. H. N. Singh Sr. DR
Section 11Section 12ASection 13(2)(g)Section 13(3)Section 142(1)Section 143(3)Section 250Section 253Section 254(1)

…ection 11 of the Act. The fee is charging for fulfilment of its object and in support of his contention, the ld. AR of the assessee relied upon the following decision: i. Queen’s Education Society vs. CIT (372 ITR 699) (SC). ii. Vanita Vishram Trust vs. CCIT (327 ITR 121) (Bom.HC). 5 ITA No.4958/M/2015 - The Cathedral Vidya Trust iii. Tolani Education Society vs. DDIT (351 ITR 184) (Bom.HC). iv. Green Acres Educational Trust vs. DCIT (70 taxmann.com 347) (Mum. Trib.) v. Gagan Education Society vs. ACIT (10 taxmann.com 156) (Agra Trib.) vi. ACIT vs. Mahima Shiksha Samiti (79 taxmann.com 38) (Jaipur Trib.). Thir…

ITO, Madurai vs. M/S. Pimasugam Educational Trust, Virudhunagar

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

ITA 2825/CHNY/2016[2007-08]Status: DisposedITAT Chennai27 Jul 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri S. Jayaramanआयकर अपील सं./Ita No.2825/Mds/2016 "नधा"रण वष" / Assessment Year : 2007-08

For Appellant: Shri S. Nataraja, JCITFor Respondent: Shri M. Muthusubramanian, CA
Section 10

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी एस जयरामन, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2825/Mds/2016 "नधा"रण वष" / Assessment Year : 2007-08 The Income Tax Officer M/s Pimasugam Educational Trust, (Exemptions), v. No.15, R.R. Nagar, No.2, V.P. Rathinasamy Nadar Kumaraswamy Raja Nagar Post, Road, Bibikulam, Rajapalayam – 626 117. Madurai. PAN : AABTP 5206 A (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri…

Yuvodaya Charitable Trust, Bolangir vs. ACIT(Exemptions), Hyderabad

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

ITA 389/CTK/2016[2016-17]Status: DisposedITAT Cuttack28 Feb 2017AY 2016-17

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2016-17

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri Asit Kumar Mohapatra, CIT DR
Section 10Section 12A

…isting solely for educational purpose. This observation was made by the High Court after referring to the judgments in C P Vidya Niketan and American Hotel. The Bombay High Court in Vanita Vishram Trust -vs- Chief Commissioner of Income-Tax and another (2010) 327 ITR 121 (Bom) after considering the provision contained in Section 10(23C)(vi) of the Act observed that though the objects clause contained varied objects including the management and development of moveable and immoveable properties, the statement of fact before the Court, which was not disputed, was that the only activity carried out by the Trust ever…

Multipurpose Education Society Radio Electric Institute, Mumbai vs. DDIT (E) I(1), Mumbai

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

ITA 1115/MUM/2013[2008-09]Status: DisposedITAT Mumbai27 Feb 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

Section 10Section 12ASection 143(3)Section 2(13)

…the couple of decision in defenece of his arguments in the case of Deputy Director of Income Tax V/s Shanti Devi Progressive Education Society reported in (2012) 340 ITR 320 (Del) and the decision in the case of Vanita Vishram Trust V/s CIT reported in (2010) 327 ITR 121 (Bom). 5. The ld. DR argued that the conclusion drawn by the ld. CIT(A) that the assessee’s activity was of commercial nature especially in view of the facts that the assessee carried on seven courses out of which two courses were approved by the Government. The ld. DR also relied on the order of the ld. CIT(A). 6 6. We have carefully considere…

Anand Education Society, New Delhi vs. ADIT (E), New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 761/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…not regarded the violation of provisions of section 13(3) of the IT Act, 1961. The Honourable High Court (P&H) in Pinegrove International Charitable Trust vs. Union of India 327 ITR 73 (P&H) and the Honourable Bombay High Court in Vanita Vishram Trust vs. C1T 327 ITR 121 (Bom.), wherein it was held that where the payment made is commensurate with the nature of services rendered by the specified person, the charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND PSYCHOLOGY 20 SOT 517 (Del.), wherein it has been held that, in the context of section…

ADIT (E), New Delhi vs. Anand Education Society, New Delhi

In the result, appeal of the assessee is allowed and that of the department is dismissed

ITA 1005/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Jul 2016AY 2009-10

Bench: Sh. N. K. Saini, Am & Sh. Kuldip Singh, Jm Ita No. 761/Del/2013 : Asstt. Year : 2009-10 Anand Education Society, Vs Asstt. Director Of Income Tax(E) 30, Community Centre, Ashok Trust Circle-Ii, Vihar, Phase-I, New Delhi New Delhi-110052 (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ashish Chadha, CAFor Respondent: Sh. K. K. Jaiswal, DR
Section 11Section 12ASection 13(3)Section 147

…not regarded the violation of provisions of section 13(3) of the IT Act, 1961. The Honourable High Court (P&H) in Pinegrove International Charitable Trust vs. Union of India 327 ITR 73 (P&H) and the Honourable Bombay High Court in Vanita Vishram Trust vs. C1T 327 ITR 121 (Bom.), wherein it was held that where the payment made is commensurate with the nature of services rendered by the specified person, the charitable nature of the trust cannot be doubted, which proposition also find support from ADIT vs. MANAV BHARTI CHILD AND PSYCHOLOGY 20 SOT 517 (Del.), wherein it has been held that, in the context of section…