“Section 10(23)(vi)”

Section References (mined)Section 10Section 10(23)(vi)18 judgments

ITO (EXEMPTIONS) WARD-1(4), HYDERABAD vs. SRI M BAGAREDDY EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 1602/HYD/2025[2023-24]Status: DisposedITAT Hyderabad28 Nov 2025AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri B. Satyanarayana MurthyFor Respondent: Smt. U. Mini Chandran, CIT-DR

Section 10Section 10(23)(vi)Section 12ASection 143(1)

आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री विजय पाल राि, उपाध्

SCHOLARS EDUCATION TRUST OF INDIA,JAIPUR vs. CIT EXEMPTION, JAIPUR , JAIPUR

In the result, appeal of the assessee is allowed

ITA 1225/JPR/2025[2013-14]Status: DisposedITAT Jaipur12 Nov 2025AY 2013-14

For Appellant: Shri Mahesh Kumar, C.AFor Respondent: Shri Rajesh Ojha, CIT

Section 10Section 10(23)(vi)Section 11(5)Section 13(1)Section 13(3)Section 153(5)Section 2(41)

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AP POLLUTION CONTROL BOARD,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

ITA 298/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.298/Viz/2025 (िनधा"रण वष"/Assessme298Nt Year: 2021-22) Andhra Pradesh Pollution Vs. Dy. Cit Control Board, (Exemption Circle) Vijayawada Vijayawada Pan:Aaaja1610Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Satyanarayana Murthy, Ca राज" व "ारा/Revenue By:: Dr. Satyasai Rath, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 30/07/2025 घोषणा की तारीख/Pronouncement: 06/08/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Revision Order Dated 11/03/2025 Of The Learned Cit (Exemptions), Passed U/S 263 Of The Act For The A.Y.2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Satyanarayana Murthy, CAFor Respondent: : Dr. Satyasai Rath, CIT(DR)

Section 10Section 10(46)Section 11(2)Section 142(1)Section 143(3)Section 263

ITA No 298 of 2025 AP Pollution Control Board Vijayawada आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ IN THE INCOME

HARDA NAGAR BAL VIKAS SAMITI HARDA ,SARSWATI SHISHU MANDIR vs. ITO-1, HARDA, BHOPAL

Appeal is allowed for statistical purposes in terms mentioned above

ITA 419/IND/2024[2017-18]Status: DisposedITAT Indore06 May 2025AY 2017-18

Section 10Section 115BSection 139Section 139(1)Section 142(1)(i)Section 144Section 69ASection 80P

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INCOME TAX OFFICER, ERNAKULAM vs. CHRIST EDUCATIONAL TRUST, ERNAKULAM

In the result, both appeal filed by the revenue and CO filed by the assessee are partly allowed

ITA 221/COCH/2024[2016]Status: DisposedITAT Cochin02 Apr 2025

Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessment Year: 2016-17 Christ Educational Trust 3/356A, Christ Educational Trust Airapuram Po Vs. Ito Kuzhoor Ernakulam Kerala 683541 Pan No : Aabtc23768Q Appellant Respondent Co No.22/Coch/2024 Assessment Year: 2016-17 Christ Educational Trust 3/356A, Christ Educational Trust Airapuram Po Vs. Kuzhoor Ito Kerala 683541 Ernakulam Pan No : Aabtc23768Q Appellant Respondent Assessee By : Shri R. Lokanathan, A.R. Revenue By : Shri Sanjit Kumar Das, D.R. Date Of Hearing : 27.01.2025 & 18.02.2025 Date Of Pronouncement : 02.04.2025 O R D E R Per Keshav Dubey: This Appeal At The Instance Of Revenue Is Directed Against The Order Of Ld. Cit(A)/Nfac Dated 10.01.2024 Vide Din & Order No. Itba/Nfac/S/250/2023-24/1059567754(1) Passed U/S 250 Of The Income Tax Act, 1961 (In Short “The Act”) For The Assessment Year 2016-17. The Assessee Has Also Filed Cross Objection Against The Said

For Appellant: Shri R. Lokanathan, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 10Section 10(23)(vi)Section 11Section 12ASection 143(2)Section 144Section 250

ITA No.221/Coch/2024& CO 22/Coch/2024 Christ Educational Trust, Ernakulam IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH:COCHIN BEFORE SHRI INTURI

G.H.R. EDUCATION FOUNDATION,NAGPUR vs. CIT EXEMPTION, PUNE

In the result, assessee's appeal being ITA no

ITA 615/NAG/2024[--]Status: DisposedITAT Nagpur10 Feb 2025

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 10Section 366Section 8Section 80G

learned CIT(E) and\nas such there remains no cause for rejection of the registration applied for by\nthe assessee under section 10(23)(vi) as apart from the inclusion of certain\n17\nG.H.R. Educational Foundation\nITA no.538 & 615/Nag./2024\nobjects in the object of the assessee, which ... words which were\nheld to be objectionable by the learned CIT(E), in our opinion, there remains\nno reason for the approval under section 10(23)(vi) to be withheld and\nconsequently, relying on the findings given hereinabove, we remit the matter\nback to the file of learned

G. H. R. EDUCATION FOUNDATION ,NAGPUR vs. CIT EXEMPTION, PUNE

ITA 538/NAG/2024[0]Status: DisposedITAT Nagpur10 Feb 2025

For Appellant: Shri Mukesh AgrawalFor Respondent: Shri Sandipkumar Salunke

Section 10Section 366Section 8Section 80G

learned CIT(E) and as such there remains no cause for rejection of the registration applied for by the assessee under section 10(23)(vi) as apart from the inclusion of certain\n17\nG.H.R. Educational Foundation ITA no.538 & 615/Nag./2024\nobjects in the object of the assessee, which ... before us, there is no other ground raised by the learned CIT(E) for rejection of the application for grant of approval under section 10(23)(vi). On a conspectus of the above facts, firstly wherein the assessee has not undertaken any of the objects which formed the basis

AANYA LEARNING FOUNDATION,RAMPUR vs. COMMSSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

ITA 590/LKW/2018[NA]Status: DisposedITAT Lucknow06 Feb 2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: Na Aanya Learning Foundation Commissioner Of Income V. Tax (Exemptions) Lalazar Colony, Noor Mahal, Civil Lines, Rampur- 5, Ashok Marg, Lucknow- 244901(Up). 226001. Pan:Aaqca7482B (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 22 01 2025 Date Of Pronouncement: 06 02 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Smt Namita S. Pandey, CIT(DR)

Section 10Section 10(23)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH

SMT. LINGAMMAL RAMARAJU SHASTRA PRATHISHTA TRUST,RAJAPALAYAM vs. ACIT (EXEMPTIONS), COIMBATORE

In the result, the appeal stands allowed

ITA 1250/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Nov 2024AY 2018-19

Section 11Section 12ASection 142(1)Section 143(3)Section 263Section 264

therefore\nnoted that the contextual meaning of 'incidental' as interpreted by the\nHon'ble Apex Court in relation to the seventh proviso to Section 10(23)(vi)\nof the Act was much narrower than the contextual interpretation of\nSection 11(4A) of the Act meted out in AUDA's case ... term\n'incidental' used in Section 11(4A) in context of 'GPU′ trusts and the term\n'incidental' used in seventh proviso to Section 10(23)(vi) which is\napplicable to institutions 'solely' engaged in providing education. We now\ncome to the third class which is the 'per se categories

BEAWAR BAL VIKAS SAMITEE,BEAWAR vs. ADDL JCIT OF INCOME TAX APPEALS, MYSORE

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

ITA 820/JPR/2024[2018-19]Status: DisposedITAT Jaipur25 Oct 2024AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Vyash (C.A.)For Respondent: Smt Anita Rinesh (JCIT)

Section 10Section 10(23)(vi)Section 143(1)Section 154

assessee also relied at page 8 of the paper book, where the income already shown clamming that as per provisions of section 10(23)(vi) of the Act. The assessee also at column no. 10 in the ITR filed stated that the whole income ... facts already on record we hold that the claim of the assessee cannot be denied as claimed in ITR as per provision of section 10(23)(vi) of the Act. 15 Beawar Bal Vikas Samitee We note that CPC had intimated the error description in the Schedule Part

ACHARYA NAGARJUNA UNIVERSITY,GUNTUR vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

ITA 310/VIZ/2024[NA]Status: DisposedITAT Visakhapatnam25 Sept 2024

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 310/Viz/2024 Acharya Nagarjuna University V. Commissioner Of Income Tax (Exemptions) Aayakar Bhavan N.H. – 5, Between Vijayawada Basheer Bagh Nagarjuna Nagar Hyderabad – 500004 Guntur – 522510, Andhra Pradesh Telangana State [Pan: Aaaja1203B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 10Section 10(23)(vi)Section 12ASection 148

आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री दुव्वूरु आरएल

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

ITA 57/JPR/2024[2009-10]Status: DisposedITAT Jaipur04 Jun 2024AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Anish Maheshwari, CAFor Respondent: Shri A.S. Nehra, Addl.CIT

Section 10Section 11Section 12ASection 13(1)Section 13(1)(d)Section 143(3)Section 147Section 164(2)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U

DCIT (EXEMPTION) BHOPAL, BHOPAL vs. INDORE EDUCATION AND SERVICE SOCIETY, INDORE

In the result, appeal of the revenue in ground no

ITA 990/IND/2019[2016-17]Status: DisposedITAT Indore21 Dec 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit (Exemption) M/S. Indore Education & Bhopal Service Society 4, Sita Building, Yn Road, Vs. Opp. State Bank Of India Indore (Appellant / Revenue) (Assessee /Respondent) Pan: Aaati 3186K Revenue By Ms. Simran Bhullar, Cit-Dr Respondent By Shri Sudhir Padliya, Ar Date Of Hearing 02.11.2023 Date Of Pronouncement 21.12.2023

Section 10Section 10(23)(vi)Section 11Section 13Section 13(3)

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

SHRI SHAMJIBHAI HARJIBHAI TALAVIA CHARITABLE TRUST,RAJKOT vs. THE PR. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

The appeal of the assessee is dismissed

ITA 73/RJT/2021[2015-16]Status: DisposedITAT Rajkot04 Dec 2023AY 2015-16

Bench: Mrs. Annapurna Gupta & Shri Siddhartha Nautiyal(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2015-16 Shri Shamjibhai Harjibhai Talavia Vs. The Pr. Commissioner Of Charitable Trust, Income-Tax (Exemption), 50 Feet Road, 7-Parsana Society, Ahmedabad Rajkot-360002 Pan : Aacts 8845 F अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Assessee By : Shri Mehul Ranpura, Ar Revenue By : Shri Shramdeep Sinha, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 04.09.2023 घोषणा क" तारीख /Date Of Pronouncement: 04.12.2023 आदेश आदेश/O R D E R आदेश आदेश Per Annapurna Gupta: This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income-Tax (Exemptions), Ahmedabad [Herein-After Referred To As “Cit(Exemptions)”] Dated 23.03.2021, In Exercise Of His Revisionary Powers Under Section 263 Of The Income-Tax Act, 1961 [Hereinafter Referred To As “The Act”], For The Assessment Year 2015-16. 2. The Assessee Has Raised Following Grounds Challenging The Validity Of Revisionary Jurisdiction Exercised By The Ld. Cit (Exemptions) In The Present Case:- “1. The Grounds Of Appeal Mentioned Hereunder Are Without Prejudice To One Another. 2. The Order Passed By Pr. Commissioner Of Income-Tax (Exemption), Ahmedabad [Hereinafter Referred As To The “Pr. Cit”] Is Bad & Illegal & Requires To Be Quashed.

For Appellant: Shri Mehul Ranpura, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR

Section 10Section 11Section 12ASection 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. COMMISSIONER OF INCOME-TAX(EXEMPTION), BHOPAL

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

ITA 17/RPR/2021[2020-21]Status: DisposedITAT Raipur15 Jun 2023AY 2020-21

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 16 & 17/Rpr/2021 "नधा"रण वष" / Assessment Years : 2019-20 & 2020-21 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Road, Raipur-492 001 (C.G.) Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Commissioner Of Income Tax (Exemption) Bhopal. ……""यथ" / Respondent

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR

Section 10Section 10(23)(vi)

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. COMMISSIONER OF INCOME-TAX(EXEMPTION), BHOPAL

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

ITA 16/RPR/2021[2019-20]Status: DisposedITAT Raipur15 Jun 2023AY 2019-20

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri S.K Meena, CIT-DR

Section 10Section 10(23)(vi)

आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH

MANAV RACHNA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

ITA 1/RPR/2021[2018-19]Status: DisposedITAT Raipur19 Jan 2023AY 2018-19

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 01/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Manav Rachana Education Society, A-1, Pushpak Apartments, Opp. Government School, Chhotapara, Raipur (C.G.)-492 001 Pan: Aaaac6228R . ......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Debashish Lahiri, CIT-DR

Section 10Section 10(23)(vi)

rejecting the application filed by the appellant society in Form No.56D thereby consequentially denying the approval under the provisions of section 10(23)(vi) of the Income Tax Act, 1961 ("the Act"), solely for the reason that the application seeking approval was filed beyond the time limit prescribed under

STAR EDUCATION TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 539/SRT/2019[2019-20]Status: DisposedITAT Surat11 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.539/Srt/2019 "नधा"रणवष"/Assessment Year: (2019-20) (Physical Court Hearing) The Star Education Trust, Vs. The Cit(Exemption), 9A, Ratnanilam Apartment, Piplod, Ahmedabad. Surat-395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabts2856F

Section 10Section 10(23)(vi)

above- mentioned facts, ld CIT( E) concluded that the trust does not exist solely for educational purpose as per provisions of section 10(23)(vi) of the Act. Therefore, application of the Trust seeking approval u/s 10(23C)(vi) of the Act, was rejected by Ld CIT(E ). 10. Aggrieved ... only. Hence, ld Counsel prays the Bench that ITA 539/SRT/2019/AY.2019-20 The Star Education Trust registration should be granted to the assessee Trust under section 10(23)(vi) of the Act. 12. On the other hand, Learned Departmental Representative (Ld. DR) for the Revenue submitted that objects of the assessee trust