“Section 10(23)(c)(vi)”

Section References (mined)Section 10Section 10(23)(c)(vi)14 judgments

Judgments citing Section 10(23)(c)(vi)

Jermels Accademy, Darjeeling vs. ITO, Ward 2(2), Exemp, Siliguri

ITA 2750/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Jermels Accademy, Darjeeling vs. ITO, Ward 2(2), Exemp, Siliguri

ITA 2749/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATΑ ‘Β' ΒENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA

Jermels Accademy, Darjeeling vs. ITO, Ward 2(2), Exemp, Siliguri

In the result, all the 3 appeals filed by the Assessee are partly

ITA 2748/KOL/2025[2017-2018]Status: DisposedITAT Kolkata26 Feb 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 12ASection 12A(1)(ac)Section 12A(1)(ba)Section 12A(2)Section 139Section 144Section 2(15)Section 250

find it to be misplaced on facts. In the case of Genius Education Society[supra], the appellant had applied for registration under section 10(23)(C)(vi) of the Income Tax Act, 1961 on 03.05.2012, which was denied by the Chief Commissioner of Income Tax, Shimla, vide order dated

Rainbow Social & Educational Trust, New Delhi vs. CIT (Exemption), New Dehi

In the result, the appeal filed by the assessee is allowed as indicated above

ITA 119/DEL/2025[2024-25]Status: DisposedITAT Delhi26 Nov 2025AY 2024-25

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Jitender Singh, CIT DR

Section 10Section 10(23)(c)Section 12ASection 12A(1)(ac)

above reasons, we are satisfied that the petitioner meets the requirements of an educational institution within the meaning of Section 10(23)(c)(vi) of the Act. The prescribed authority, in our view, has not taken into consideration the relevant factors in coming to the conclusion that the petitioner

Subhash Chander Gupta, H.No. 16528 Vishnu Colony, Raliway Road, Kurukshetra, Haryana vs. Joint Commissioner of Income Tax, Kurukshetra

In the result, both appeals of the assessee are

ITA 768/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh07 Apr 2025AY 2011-2012

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Abhinav Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 143(2)Section 148Section 153C

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH

Subhash Chander Gupta, H.No. 1652 8 Vishnu Colony, Railway Road, Kurukshetra, Haryana vs. ITO Ward-3, Kurukshetra, Haryana

In the result, both appeals of the assessee are

ITA 765/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh07 Apr 2025AY 2011-2012

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Abhinav Gupta, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 143(2)Section 148Section 153C

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH

Assistant Commissioner of Income Tax, Exemption Cir, Vijayawada vs. Sri Koundinya Educational Society, Rajahmundry

In the result, appeal of the revenue is dismissed

ITA 62/VIZ/2024[2011-12]Status: DisposedITAT Visakhapatnam20 Feb 2025AY 2011-12

Bench: Shri K. Narasimha Chary, Hon’Ble

Section 10(23)(c)Section 11Section 11(1)Section 12ASection 143(1)Section 143(2)Section 143(3)Section 36Section 40

education and running a Engineering College and educational institution without profit motive. It was also submitted that assessee was claiming exemption under section 10(23)(c)(vi) of the Act whereas subsequently it was cancelled by the Chief Commissioner of Income-tax, Visakhapatnam. Since assessee also had Registration under section ... assessee claimed exemption from income under section 11(1) of the Act in the absence of exemption under section 10(23)(c)(vi) of the Act. Authorized Representative of the assessee also relied on the assessee’s own case for the earlier assessment years in ITA Nos. 99 to 104/VIZ/2017

Dy. Commissioner of Income Tax (Exemptions), Circle, Pune vs. Mahindra International School Academy, Pune

Appeal is dismissed in above terms

ITA 980/PUN/2023[2013-14]Status: DisposedITAT Pune11 Sept 2024AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Keyur Patel, CIT-DR

Section 10Section 143(3)

1 ITA.No.980/PUN./2023 IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE

Deputy Commissioner of Income Tax (Exemptions), Hyderabad vs. Tkr Educational Society, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 511/HYD/2023[2018-19]Status: DisposedITAT Hyderabad12 Mar 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2018-19 The Deputy Commissioner Vs. Tkr Educational Society, Of Income Tax, 16-2-751/A/31/Ctirumala (Exemptions), Hills, Malakpet, Hyderabad. Hyderabad, Telangana – 500036. Pan : Aaaat7850Q (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram, Advocate. Revenue By: Shri M. Vijay Kumar, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri M. Vijay Kumar, CIT-DR

Section 10Section 10(23)(C)Section 10BSection 139(1)Section 139(5)Section 143(1)Section 143(3)Section 801B

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI R.K. PANDA

Disha Education Society, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result, both appeals of assessee are allowed

ITA 165/IND/2023[00]Status: DisposedITAT Indore22 Nov 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 12ASection 12A(1)(ac)Section 80GSection 80G(5)Section 80G(5)(ix)

आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY

Disha Education Society, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 60/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

For Respondent: Shri V.K.Singh, CIT-DR

Section 12A

आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद

Disha Education Society, Raipur vs. Commissioner of Income Tax, Exemption, Bhopal

In the result ground of the appeal in the instant appeal of the assessee are allowed

ITA 32/RPR/2019[0]Status: DisposedITAT Raipur08 Jun 2023

For Respondent: Shri V.K.Singh, CIT-DR

Section 12A

आयकर अपील"य अ"धकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद

Rajiv Gandhi University of Health Sciences, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee in ITA No

ITA 584/BANG/2022[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Mrs. Suman Lunkar, CAFor Respondent: Smt. S. Praveena, CIT DR

Section 10Section 10(23)(C)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 154Section 234B

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL

Rajiv Gandhi University of Health Sciences, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee in ITA No

ITA 563/BANG/2022[2016-17]Status: DisposedITAT Bangalore29 Sept 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Mrs. Suman Lunkar, CAFor Respondent: Smt. S. Praveena, CIT DR

Section 10Section 10(23)(C)Section 11(2)Section 11(5)Section 12ASection 143(2)Section 154Section 234B

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL