Vanitha Vishram Society v. CIT

280 ITR 345Reported decision2005#7811 most cited

What is Vanitha Vishram Society v. CIT authority for?

An institution is eligible for exemption under Section 10(22) if it solely exists for educational purposes and not for profit, and its income is considered the income of the educational institution.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Also referred to as

Vanitha Vishram Society v. CIT · section 10(22) · educational institution · exemption for educational purposes · not for profit · income of educational institution · section 11 · Bombay High Court

Sections most often in play

Section 11Section 119Section 12Section 12AASection 143(3)Section 13Section 10(22)Section 10(22A)

Issues it is cited on

section 12ab(4)(ii)section 12aa(1)(b)(ii)section 10(22)section 12aa(1)(b)section 12aa(1)section 13(1)(d)section 10(23c)(iiiad)section 12aa(3)section 12ab(4)section 11(5)protective assessmentcancellation of registration

Judgments citing Vanitha Vishram Society v. CIT

Maruthi Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 873/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal p…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 872/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10]. The legal…

Malla Reddy Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 871/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10]. The legal…

Cmr Engineering Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

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

ITA 870/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 29. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 869/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Cmr Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 868/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 867/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23
Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Cmr Technical Education Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 866/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 865/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…llection of cash of unaccounted capitation fee cannot be the reason to deny the exemption under Section 11 of the Act. The seized material on under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

K M R Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 864/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…llection of cash of unaccounted capitation fee cannot be the reason to deny the exemption under Section 11 of the Act. The seized material on under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Marri Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 863/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…llection of cash of unaccounted capitation fee cannot be the reason to deny the exemption under Section 11 of the Act. The seized material on under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 861/HYD/2025[2022-23]Status: DisposedITAT Hyderabad25 Aug 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Chandramma Educational Society, Hyderabad vs. DCIT., Central Circle-2(1), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 860/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Aug 2025AY 2019-20

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 33. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Netenrich Technologies Private Limited, Hyderabad vs. DCIT., Circle - 5(1), Hyderabad

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

ITA 870/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad02 Jan 2025AY 2020-2021

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

Section 12A

…seized material on which reliance is placed by the revenue authorities is not conclusive evidence to sustain the additions and deny exemption under Section 11 of the Act. 29. The Hon’ble Bombay High Court in the case of Vanitha Vishram Society Vs. CIT (2005) 280 ITR 345 held that existing solely for educational purpose is sufficient for claiming exemption. The relevant portion of order is extracted below. “The intention of the Legislature appears to be to grant exemption to the institution, under section 10(22) if it solely exists for educational purposes and not for the purposes of profit. [Para 10] The legal…

Vanitha Vishram Society v. CIT (280 ITR 345) — Cited in 14 Judgments | BharatTax