Case Laws Analysis
Followed on DCIT v. Bharat Sushamachar Samiti 2021 TaxPub(DT) 1647 (Del-Trib)
Followed on ACIT v. Delhi Bureau of Text Books 2021 TaxPub(DT) 0042 (Del-Trib)
Relied on Investor Financial Education Academy v. ITO 2020 TaxPub(DT) 3703 (Mad-HC)
Relied on Sadguru Education Trust v. ITO 2019 TaxPub(DT) 5578 (Bang-Trib)
Relied on Green Educational Society v. CIT 2019 TaxPub(DT) 4613 (Asr-Trib)
Applied on Indus Entrepreneurs v. Dy. CIT 2019 TaxPub(DT) 1718 (Mum-Trib)
Followed on Calicut Education Trust v. ITO 2018 TaxPub(DT) 7254 (Coch-Trib)
Followed on DCIT v. India Olympic Association 2018 TaxPub(DT) 4768 (Del-Trib)
Relied on ITO v. Bajaj Capital Ventures (P) Ltd. 2018 TaxPub(DT) 0915 (Mum-Trib)
Relied on CIT v. Model Public School 2016 TaxPub(DT) 5001 (Raj-HC)
Distinguished on Asstt. DIT v. Bird Education Society for Travel & Tourism 2016 TaxPub(DT) 2564 (Del-Trib)
Relied on DIT(E) v. All India Personality Enhancement & Cultural Centre for Scholars Aipeccs Society 2015 TaxPub(DT) 3907 (Del-HC)
Distinguished on Asstt. CIT v. Ayurved Seva Sangh 2015 TaxPub(DT) 3668 (Mum-Trib)
Distinguished on Hoshiarpur Improvement Trust v. ITO 2015 TaxPub(DT) 3612 (Asr-Trib)
Relied on Sadguru Narendra Maharaj Sansthan v. CIT 2015 TaxPub(DT) 3120 (Pune-Trib)
Relied on Asstt. CIT v. Sabarigiri Trust 2015 TaxPub(DT) 1526 (Coch-Trib)
Relied on Asstt. CIT v. Tribune Trust 2015 TaxPub(DT) 0374 (Chd-Trib)
Distinguished on Asstt. DIT v. Madras Craft Foundation 2014 TaxPub(DT) 3916 (Chen-Trib)
Followed on Impressario Educational Trust v. CIT 2014 TaxPub(DT) 3913 (Coch-Trib)
Followed on M Star Charitable Society v. CIT 2013 TaxPub(DT) 1348 (Coch-Trib)
Relied on Delhi Music Society v. Director General of IT 2012 TaxPub(DT) 0723 (Del-HC)
Applied on Little Angels Shiksha Samiti v. UOI 2011 TaxPub(DT) 0988 (MP-HC)
Relied on O.P. Jindal Global University v. CIT 2010 TaxPub(DT) 1970 (Del-Trib)
Relied on Prasanna Trust v. DIT 2010 TaxPub(DT) 0538 (Bang-Trib)
Relied on Jaypee Institute of Information Technology Society v. Director General of IT (Exemptions) 2009 TaxPub(DT) 2008 (Del-HC)
Distinguished on CIT v. Jyoti Prabha Society 2009 TaxPub(DT) 0813 (Uttarakhand-HC)
Relied Saurashtra Education Foundation v. CIT 2005 TaxPub(DT) 0156 (Guj-HC)
Relied CIT v. Oxford University Press 1996 TaxPub(DT) 0760 (Bom-HC)
Distinguished CIT v. Geetha Bhavan Trust 1995 TaxPub(DT) 0683 (Ker-HC)
Relied CIT v. R.M. Meenakshisundaram 1995 TaxPub(DT) 0356 (Mad-HC)
Relied K.P. Varghese v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0972 (SC)
Approved Additional CIT v. Surat Art Silk Cloth Manufacturers Association 1980 TaxPub(DT) 0848 (SC)
Overruled Additional CIT v. Surat Art Silk Cloth Manufacturers Association 1980 TaxPub(DT) 0848 (SC)
Followed Additional CIT v. Victoria Technical Institute 1979 TaxPub(DT) 0582 (Mad-HC)
Relied CIT v. Swastik Textile Trading Co. (P) Ltd. 1978 TaxPub(DT) 0587 (Guj-HC)
Relied Indian Chamber of Commerce v. CIT 1975 TaxPub(DT) 0347 (SC)
Applied on Anandji Haridas & Co. (P) Ltd. v. Engineering Mazdoor Sangh & Anr. 1975 TaxPub(DT) 0316 (SC)
Affirmed on CIT v. Sole Trustee, Loka Shikshana Trust 1970 TaxPub(DT) 0315 (Mys-HC)
Applied on The Trustees of The Tribune, In Re v. 1939 TaxPub(DT) 0054 (Privy Council)
 
The Tax PublishersCivil Appeal Nos. 2130 & 2131 of 1970
1975 TaxPub(DT) 0344 (SC) : (1975) 101 ITR 0234 : (1975) 004 CTR 0281

Sole Trustee, LokaShikshana Trust v. Commissioner of Income-Tax, Mysore

SUBSCRIBE TaxPublishers.inSUBSCRIBE FOR FULL CONTENT

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com