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“Section 10(22)”

Section References (mined)Section 10Section 10(22)94 judgments

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1424/JPR/2025[2022-23]Status: DisposedITAT Jaipur23 Mar 2026AY 2022-23
Section 10Section 250

{"clean_text": "Page 1\nITA Nos. 1332 to 1339 & 1423 to 1424/JPR/2025\nRajasthan State Text Book Board\nIN THE INCOME

DCIT, EXEMPTION CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1423/JPR/2025[2012-13]Status: DisposedITAT Jaipur23 Mar 2026AY 2012-13

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1339/JPR/2025[2010-11]Status: DisposedITAT Jaipur23 Mar 2026AY 2010-11

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1338/JPR/2025[2011-12]Status: DisposedITAT Jaipur23 Mar 2026AY 2011-12

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1337/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Mar 2026AY 2014-15

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1336/JPR/2025[2015-16]Status: DisposedITAT Jaipur23 Mar 2026AY 2015-16

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1335/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Mar 2026AY 2013-14

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1334/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Mar 2026AY 2016-17

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOARD, JAIPUR

The appeals of the revenue are dismissed

ITA 1333/JPR/2025[2017-18]Status: DisposedITAT Jaipur23 Mar 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

DCIT, EXEMPTION, CIRCLE, JAIPUR, JAIPUR vs. RAJASTHAN STATE TEXT BOOK BOOK, JAIPUR

The appeals of the revenue are dismissed

ITA 1332/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Mar 2026AY 2018-19

Bench: Shri Sanjay Garg & Shri Ratnesh Nandan Sahay

Section 10Section 250

appellant’s own case by holding that the assessee is an educational institution existing solely for education and not for the purpose of Section 10(22) of the Act reported in 244 ITR 667 [Raj.]. 7. Aggrieved by the order of Ld. CIT(A) the revenue had filed the appeal

THE INSTITUTE OF MARINE ENGINEERS INDIA ,MUMBAI vs. ITO WARD 2(4), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 5666/MUM/2025[2009-10]Status: DisposedITAT Mumbai17 Dec 2025AY 2009-10

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Karthik Natarajan, CAFor Respondent: Shri Virabhadra Mahajan, SR DR
Section 11Section 143(3)Section 250Section 254

find that the ratio of the judgment of the Hon'ble Supreme Court or of this Court, which may be dealing with section 10(22), has been applied to such an extent as complained by Mr Malhotra. In the present case, the Tribunal in paragraph 9.6 of the impugned order

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

Aditanar Educational Institution v. CIT. (1997) 3 SCC 346 relied on the by the Impugned Order concerned yearly evaluation of exemption under Section 10(22) of the Income Tax Act, 1961 granted to an educational institution receiving voluntary contributions. 2. Since Section 10(22) has now been omitted from Income ... 10 -: i) Aditanar Educational Institution v. Addl. CIT (1997) 224 ITR 310 (SC): The Hon’ble Supreme Court held that the exemption under section 10(22) (analogous to section 10(23C)) must be examined on a year-to-year basis, which necessarily requires the institution to file a return enabling

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

Aditanar Educational Institution v. CIT. (1997) 3 SCC 346 relied on the by the Impugned Order concerned yearly evaluation of exemption under Section 10(22) of the Income Tax Act, 1961 granted to an educational institution receiving voluntary contributions. 2. Since Section 10(22) has now been omitted from Income ... 10 -: i) Aditanar Educational Institution v. Addl. CIT (1997) 224 ITR 310 (SC): The Hon’ble Supreme Court held that the exemption under section 10(22) (analogous to section 10(23C)) must be examined on a year-to-year basis, which necessarily requires the institution to file a return enabling

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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

judgment of the Calcutta High Court in CIT v. Doon Foundation [1985] 154 ITR 208/22 Taxman 9. Interpreting the provisions of Section 10(22) of the Act, the High Court observed as under:- "We are also unable to accept the contention of Mr. Maitra that an educational institution ... eligible for exemption under Section 10(22) should be affiliated to any university or any board. Section 10(22) does not impose such a condition. So long as the income is derived from an educational institution existing solely for educational purposes and not for purposes of profit, such income

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