Victoria Technical Institute v. ACIT

188 ITR 57Supreme Court of India1991#8436 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 11Section 2(15)Section 10(23C)Section 11(4)Section 234ASection 234BSection 32Section 12

Issues it is cited on

section 10(22)section 11(4)advancement of general public utilitysection 10(23c)(vi)proviso to section 2(15)credit for tdssection 2(15)section 10(23c)interest under section 234asection 32regular assessmentsection 234b

Judgments citing Victoria Technical Institute v. ACIT

ASHOK GONDHIA MEMORIAL TRUST,RAJKOT vs. THE ITO EXEMPTION, WARD -1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 112/RJT/2026[2015-16]Status: DisposedITAT Rajkot10 Apr 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 11Section 143(3)Section 144Section 250

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Dr. Dinesh Mohan Sinha, Judicial Member आयकरअपील सं./ ITA No. 112/RJT/2026 िनधा"रण वष" / Assessment Year: (2015-16) (Physical Hearing) Ashok Gondhia Memorial Trust, The ITO Exemption, Ward-1, Rajkot, Kalavad Road, Rajkot, IT-Office, New Aayakar Bhawan, Gujarat-360005 Vs. Vatiaka, Rajkot, Gujarat 360001 PAN/GIR No.: AAATA2739G (Assessee) (Respondent) िनधा"रती की ओर से/Assessee by : Shri D. M. Rindani, AR राज" की ओर से/Respondent by : Shri Abhimanyu Singh Yadav, S…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5429/MUM/2025[2017-18]Status: DisposedITAT Mumbai11 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI, MUMBAI

ITA 5428/MUM/2025[2016-17]Status: DisposedITAT Mumbai11 Nov 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5427/MUM/2025[2015-16]Status: DisposedITAT Mumbai11 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5426/MUM/2025[2014-15]Status: DisposedITAT Mumbai11 Nov 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5425/MUM/2025[2013-14]Status: DisposedITAT Mumbai11 Nov 2025AY 2013-14

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5424/MUM/2025[2012-13]Status: DisposedITAT Mumbai11 Nov 2025AY 2012-13

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5423/MUM/2025[2011-12]Status: DisposedITAT Mumbai11 Nov 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

GIA INDIA,MUMBAI vs. A/DCIT (E) - 1(1), MUMBAI

ITA 5422/MUM/2025[2010-11]Status: DisposedITAT Mumbai11 Nov 2025AY 2010-11

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Respondent: Shri. Swapnil Choudhary Sr. AR
Section 10Section 11Section 11(4)Section 2Section 2(15)Section 25Section 250

…ADIT(E) [2018] 92 taxmann.com 25 (Mumbai-Tribunal). vi. Central Institute of Tool Design vs. DIT(E) [2016] 68 taxmann.com 407 (Hydrabad-Tribunal). 7. With regard to the reliance placed by the revenue in the case of Victoria Technical Institute Vs. ACIT [1991] 188 ITR 57 (SC), the ld. AR submitted that the facts in the said case are completely distinguishable and therefore not applicable to the present case. 7 I.T.A. No. 5422 to 5429/Mum/2025 GIA India 8. The ld. DR on the other hand, submitted that imparting of education in a systematic manner cannot be self-defined but, has to be defined by an authority in Indi…

ARYANS EDUCATIONAL AND CHARITABLE TRUST REGD, MOHALI,MOHALI vs. COMMISSIONER OF INCOME TAX, EXEMPTIONS, CHANDIGARH

In the result, appeal is allowed

ITA 1136/CHANDI/2024[2025-26]Status: DisposedITAT Chandigarh24 Sept 2025AY 2025-26

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1136/Chd/2024 "नधा"रण वष" / Assessment Year: 2025-26 Aryans Educational & The Cit (Exemptions), Charitable Trust, Regd.Mohali Vs Chandigarh, C/O Shri Tej Mohan Singh, Advocate, # 527, Sector 10-D, Chandigarh. "थायी लेखा सं./Pan No: Aabta7550L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Tej Mohan Singh, Advocate Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 07.08.2025 Date Of Pronouncement : 24.09.2025

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 11Section 12ASection 12A(1)(ac)Section 13(1)(c)Section 13(1)(ii)Section 13(3)

…le. To determine the predominant object, what is required to be examined is the objects of the society and not the quantum of surplus though such quantum may become relevant in certain circumstances. [Supreme Court in the cases of Victoria Technical Institute 188 ITR 57) Thiagarajar Charities 225 ITR 1010, Aditanar Educational Institution 224 ITR 310, Bar Council of Maharashtra 130 ITR 28, American Hotel Lodging Association Education Institute 301 ITR 86, Delhi Kannada Education Society 246 ITR 731 (Delhi), Samaj Kalyan Parishad 105 ITD 29 (Delhi) (SB)and Addl. CIT v. Surat Art Silk Cloth Mfrs. Association [1980]…

ORGANISATION FOR REHABILITATION OF BLIND IN TRICHY,TIRUCHIRAPALLI vs. ITO, EXEMPTIONS WARD, TIRUCHIRAPALLI

In the result the appeal of the assessee is allowed

ITA 771/CHNY/2025[2018-19]Status: DisposedITAT Chennai05 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:771/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 Organisation For Rehabilitation Of The Income-Tax Officer, Blind In Trichy, Vs. Exemption Ward, Tiruchirappalli. Racquet Court Lane, Near Central Bus Stand Junction, Tiruchirappalli – 620 001. [Pan:Aaato-1690-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. S. Sridhar, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit. सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 05.08.2025

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 12ASection 143(3)Section 2(15)

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:771/Chny/2025 धनिाारण वर्ा / Assessment Year: 2018-19 Organisation for Rehabilitation of The Income-tax Officer, Blind in Trichy, vs. Exemption Ward, Tiruchirappalli. Racquet Court Lane, Near Central Bus Stand Junction, Tiruchirappalli – 620 001. [PAN:AAATO-1690-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/App…

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…Maritime Board case (supra). The observations in T.M.A Pai (supra) that there can be reasonable revenue surplus, by the educational institution for the purpose of development of education and expansion of the institution, was also referred to. 91 (1991) 188 ITR 57 (SC) 92 (1997) 3 SCC 346 93 (1997) 4 SCC 724 94 (2003) 259 ITR 280 (SC) 51 83. Learned senior counsel further relied on the explanatory notes to the provisions of the Finance Act, 2008, specifically towards amendment made to Section 2(15) of the IT Act, aimed at streamlining the definition of “charitable purpose” as discussed in para 5…

DEVKI DEVI FOUNDATION,NEW DELHI vs. DIT (EXEMPTIONS), NEW DELHI

ITA 1027/DEL/2012[]Status: DisposedITAT Delhi22 Oct 2019

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: -- Devki Devi Foundation, Vs Dit (Exemptions), Plot No.15, 3Rd Floor, 2, Press Enclave Road, Saket, Aayakar Bhawan, New Delhi. Laxmi Nagar District Centre, New Delhi. Pan: Aaatd5283G (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate, Shri Gaurav Jain, Advocate & Shri Deepesh Jain, Ca Revenue By : Ms Nidhi Srivastava, Cit, Dr Date Of Hearing : 27.08.2019 Date Of Pronouncement : 22.10.2019 Order Per R.K. Panda, Am: The Appeal Filed By The Assessee Is Directed Against The Order Dated 28.12.2011 Of The Dit (Exemptions), Delhi Withdrawing Registration Granted Earlier U/S 12A Of The It Act Since Inception.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Nidhi Srivastava, CIT, DR
Section 12A

…210 ITR 299 (Ker); iv) Breach Candy Hospital Trust vs. CCIT, 322 ITR 246 (Bom); v) CIT vs. Bar Council of Maharashtra, 130 ITR 28 (SC); 28 vi) CIT vs. Andhra Pradesh State Road Transport Corporation: 159 ITR 1 (SC) vii) Victoria Technical Institute vs. CIT: 188 ITR 57 (SC) viii) Aditanar Educational Institution V. ACIT: 224 ITR 310 (SC) ix) Samaritan Society vs. CIT : 225 ITR 652 ( SC ) x) Thiagarajar Charities vs. Addl. CIT: 225 ITR 1010, 1026 (SC) xi) CIT v. St. Peter’s Educational Society: 385 ITR 66 (SC) xii) Tolani Education Society v. Dy. DIT(Exemptions)- 351 ITR 184 (Bom.)- (approved by SC Queen's Educat…