Visvesvaraya Technological University v. Asstt. CIT

68 Taxmann.com 287Supreme Court of India2016#9860 most cited

What is Visvesvaraya Technological University v. Asstt. CIT authority for?

An institution's balance of income is applied wholly and exclusively to its charitable objects if the authority ascertains that the income is not applied for profit, in line with tests laid down in Queen's Education Society, Surat Art Silk Cloth Manufacturer's Association, and American Hotel & Lodging Association Educational Institute.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2026.

Also referred to as

Visvesvaraya Technological University v. Asstt. CIT · section 10(23C)(iiiab) · section 11 · section 12AA · charitable trust income · profit motive test · wholly and exclusively applied · Queen's Education Society · Surat Art Silk Cloth Manufacturer's Association · American Hotel & Lodging Association Educational Institute

Also reported as

239 Taxmann 395384 ITR 87

Sections most often in play

Section 1961: Section 10(23C)(iiiab)Section 1961: Section 11Section 1961: Section 12AASection 1961: Section 143(3)Section 1961: Section 250Section 1962: Rule 2BBB

Judgments citing Visvesvaraya Technological University v. Asstt. CIT

Gujarat Knowledge Society, Gandhinagar vs. The ITO, Ward-1(Exemp), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1990/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Jan 2026AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Divatia & Shri Samir Vora AR’sFor Respondent: Shri R P Rastogi, CIT-DR
Section 10Section 250Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1990/Ahd/2024 (Assessment Year: 2017-18) Gujarat Knowledge Society, Vs. Income Tax Officer, 602, 6th Floor, Block No. 2, Ward-1(Exemption), Karmayogi Bhavan,Gandhinagar, Ahmedabad Gujarat - 382010 [PAN No.AABTG3632R] (Appellant) (Respondent) .. Appellant by : Shri S.N. Divatia & Shri Samir Vora AR’s Respondent by: Shri R P Rastogi, CIT-DR Date of Hearing 26.11.2025 Date of Pronouncement 29.01.2026 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has…

Income Tax Officer (Exemptions), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 68/JPR/2022[2013-14]Status: DisposedITAT Jaipur21 Jun 2022AY 2013-14

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 66, 67 & 68/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2005-06, 2012-13 & 13-14. cuke Income Tax Officer Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1, Jan path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by…

Income Tax Officer (Exemption), Ward, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 67/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jun 2022AY 2012-13

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 66, 67 & 68/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2005-06, 2012-13 & 13-14. cuke Income Tax Officer Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1, Jan path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by…

Income Tax Officer, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, appeal of the Department is dismissed

ITA 66/JPR/2022[2005]Status: DisposedITAT Jaipur21 Jun 2022

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

For Appellant: Shri Shyam Lal Agarwal, CAFor Respondent: Ms Manisha Chandra, CIT fu/kZkfjrh dh vksj ls@
Section 11Section 12ASection 143(3)Section 147Section 148Section 2(15)

…1 आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 66, 67 & 68/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2005-06, 2012-13 & 13-14. cuke Income Tax Officer Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1, Jan path, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by…

Divya Jyoti Shiksha Samiti, Sagar vs. Commissioner of Income Tax (Exemption), Bhopal

In the result, the assessee’s appeal is allowed

ITA 15/JAB/2019[N.A]Status: DisposedITAT Jabalpur08 Apr 2022

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Respondent: Shri U.B. Mishra, CIT-DR
Section 12ASection 2(15)Section 80Section 80G(5)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 15/JAB/2019 Divya Jyoti Shiksha Samiti, Vs. CIT(Exemptions), NH-86, Rajakheri, Bhopal. Makroniya, Sagar (MP) [PAN : AAATD 7818 D] (Appellant) (Respondent) Applicant by : Shri Manoj Jain, FCA Respondent by : Shri U.B. Mishra, CIT-DR Date of hearing : 08/04/2022 Date of pronouncement : 13/05/2022 O R D E R Per Bench This is an appeal by the assessee agitating the non-approval order of the Comm…

Swasthya Sewa Sansthan, Kolkata vs. I.T.O.Ward-1(3)(Exemption), Kolkata

In the result, the appeal of the appellant Trust stands allowed

ITA 363/KOL/2020[2017-18]Status: DisposedITAT Kolkata09 Feb 2022AY 2017-18

Bench: Sri Sanjay Garg & Sri Rajesh Kumar)

Section 10Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (BEFORE SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAJESH KUMAR, ACCOUNTANT MEMBER) I.T.A. No. 363/Kol/2020 Assessment Year: 2017-18 Swasthya Sewa Sansthan.................................................................................................Appellant [PAN: AABTS 5230 R] Vs. Commissioner of Income Tax (Exemption), Kolkata……….................................Respondent Appearances by: Sh. Akkal Dudhewala, A/R, appeared on behalf of the Assessee. Sh. Dinesh Sawmkie, CIT, appeared on behalf of the Revenue. Date of concluding the hearing : January 4…

M/S. Rajasthan Cricket Association, Jaipur vs. Add.CIT. Range-2, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 284/JPR/2020[2011-12]Status: DisposedITAT Jaipur25 Nov 2020AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jhfot; ikyjkWo] U;kf;dlnL; ,oaJhfoØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;djvihy la-@ITA No. 1355 & 1356/JP/2018 fu/kZkj.ko"kZ@Assessment Years : 2010-11 & 2011-12. Income Tax Officer cuke Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1,Jaipur. Jan Path,Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 284/JP/2020 fu/kZkj.ko"kZ@Assessment Year: 2011-…

Shri Bhanwar Lal Khichi, Ajmer vs. Income Tax Officer, Ward-2-3, Ajmer

In the result, the appeal of the assessee is allowed

ITA 1201/JPR/2018[2013-14]Status: DisposedITAT Jaipur06 Jan 2020AY 2013-14
For Appellant: Shri S. R. Sharma (C.A.) &For Respondent: Shri B.K. Gupta (CIT) a
Section 10Section 22

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1012/JP/2016 cuke M/s Singhania University The CIT (Exemptions), Vs. Pacheri Bari, Jaipur. Jhunjhunu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAJS 3900 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. R. Sharma (C.A.) & jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 25…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. M/S Rajasthan Cricekt Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1356/JPR/2018[2011-12]Status: DisposedITAT Jaipur09 Dec 2019AY 2011-12
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jhfot; ikyjkWo] U;kf;dlnL; ,oaJhfoØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;djvihy la-@ITA No. 1355 & 1356/JP/2018 fu/kZkj.ko"kZ@Assessment Years : 2010-11 & 2011-12. Income Tax Officer cuke Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1,Jaipur. Jan Path,Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 284/JP/2020 fu/kZkj.ko"kZ@Assessment Year: 2011-…

Income Tax Officer (Exemption), Ward-1, Jaipur vs. Rajasthan Cricket Association, Jaipur

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

ITA 1355/JPR/2018[2010-11]Status: DisposedITAT Jaipur09 Dec 2019AY 2010-11
For Appellant: Shri Shyam Lal Agarwal (CA) &For Respondent: Smt. Rooni Paul (Addl.CIT) &

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’, JAIPUR Jhfot; ikyjkWo] U;kf;dlnL; ,oaJhfoØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;djvihy la-@ITA No. 1355 & 1356/JP/2018 fu/kZkj.ko"kZ@Assessment Years : 2010-11 & 2011-12. Income Tax Officer cuke Rajasthan Cricket Association, Vs. (Exemptions) North Block, SMS Stadium, Ward-1,Jaipur. Jan Path,Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AAATR 0798 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 284/JP/2020 fu/kZkj.ko"kZ@Assessment Year: 2011-…

M/S. Nav Sthali Education Society, New Delhi vs. CCIT, Ghaziabad

In the result appeal filed by Assessee stands allowed for statistical purposes

ITA 6266/DEL/2015[2014-15]Status: DisposedITAT Delhi27 Feb 2019AY 2014-15

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2014-15 Nav Sthali Education Society Vs. Ccit, Cgo Complex 1 C/O Dr.Ravi Gpta Hapur Chungi E-6A, Kailash Colony Kamla Nehru Nagar New Delhi 110 048 Ghaziabad

For Appellant: Sh. Ravi Gupta, AdvFor Respondent: Sh. JK Mishra, CIT, DR
Section 10Section 253Section 253(1)(f)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2014-15 Nav Sthali Education Society vs. CCIT, CGO Complex 1 C/o Dr.Ravi Gpta Hapur Chungi E-6A, Kailash Colony Kamla Nehru Nagar New Delhi 110 048 Ghaziabad PAN: AABTN8528K (Appellant) (Respondent) Assessee by : Sh. Ravi Gupta, Adv. Department by : Sh. JK Mishra, CIT, DR Date of Hearing : 26/02/2019 Date of Pronouncement: 27/02/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 28/09…

Visvesvaraya Technological University v. Asstt. CIT (68 Taxmann.com 287) — Cited in 11 Judgments | BharatTax