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Commissioner of Income-tax Vs. Mahendra Kumar Bansal

Court : Allahabad

Subject : Direct Taxation

Reported in : (2008)214CTR(All)349; [2008]297ITR99(All)

has failed to make enquiries regarding the sources of the meeting the expenses of the assessee on his education and that how he was carrying on the business while prosecuting studies at Bangalore. Then he has made … However, for the assessment year 1983-84 the Income Tax Officer completed the assessment on 18th July, 1986 under Section 143(3)/148 of the Act. For the assessment years 1984-85 and 1985-86 the assessments were completed on 14th July, 1986

Asstt. Cit Vs. South Point Montessorie School

Court : Guwahati

Subject : Direct Taxation

conditions for the availability of the exemption are :(i) Income should be that of a university or other education institution, and(ii) Such institution or university must exist solely for educational purposes and not for the purpose of … Commissioner (Appeals) dated 25-8-1995 passed in the matter of assessment made under Section 143(3)/147 of the Income Tax Act, 1961 for the assessment years 1987-88 to 1991-92 and the appeals being ITA Nos. 389/Gau/1995, 390/Gau/1995, 15/Gau/1996, 16/Gau/1996

Asstt. Cit Vs. South Point Montessori School

Court : Guwahati

Subject : Direct Taxation

the conditions for the availability of the exemption are:(i) Income should be that of a university or other educational institution,, and(ii) Such institution or university must exist solely for educational purposes and not for the purpose of … dated August 25,1995, passed in the matter of the assessment made under Section 143(3)/147 of the Income Tax Act, 1961 for the assessment years 1987-88 to 1991-92 and the appeals being I.T.A. Nos. 389/95, 390/95, 15(Gau.) 96,

Hamdard Laboratories India and Another Vs. Assistant Director of Incom ...

Court : Delhi

Subject : Education

for the benefit of all persons irrespective of caste, colour or creed, such as relief of the poor, education, medical relief and the advancement of any other object of general public utility not involving the carrying on … as Hamdard the first Petitioner in the six writ petitions) “ under Section 10(23C)(iv) of the Income Tax Act, 1961 (hereafter the Act ?). The Director General of Income Tax (Exemptions) ( DGIT(E) ?) “ Respondent in … under Section 11 for three different periods: (a) AY 1979-80 to AY 1983-84, in light of Section 13(1)(bb) of the Act; (b) AY 1984-84 to … 21.03.2007, an order of assessment in Hamdard's case was passed under Section 143(3) of the Act for AY 2005-2006. In the said order, Hamdard's surplus

Smt Lakshmamma Vs. The State Of Karnataka

Court : Karnataka

Subject : Land Acquisition

not justified in entertaining the application which is not filed in terms of Section 132 of the Karnataka Education Act, 1983. He would further submit to this Court that when a review is sought, the same has to be … that the 11 managing trustee of respondent No.6 educational institution acquired absolute right and title in Sy.Nos.64/1 and 143/2.10. Learned counsel would then take this Court to the copy of plaint to demonstrate the conduct of the

Assistant Commissioner of Income Vs. Bal Bharti Nursery School

Court : Income Tax Appellate Tribunal ITAT Allahabad

Subject : Land Acquisition

Reported in : (2002)82ITD71(All.)

predecessor for asst. yrs. 1985-86, 1986-87 and 1988-89 upheld the assessee's claimed that it was an institution for education and was for no profit and granted the exemption under Section 10(22) of the IT Act, 1961 (hereinafter … be a society registered under the Registration of Societies Act, with the Registrar of Societies, Uttar Pradesh since 1983.5.2. In consequence upon proceedings initiated under Section 147 of the Act, the assessee's assessments for asst. yrs. 1985-86 … Allahabad.5.4. Assessment for asst. yr. 1989-90 (under appeal) was completed under Section 143(3)7147 of the Act on 30th March, 1993 in which the AO again

Chawla Brass and Aluminium Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1993)47ITD374(Delhi)

has been claimed to have been earned from the profession. She has studied upto 10th class and left education in the year 1979. She did not have any diploma in the textile designing. She claims to have … income of the firm from undisclosed sources. The first appellate authority held that under Section 68 of the Act, the genuineness of the cash credits in the books of accounts of the assessee had to be determined … last 8 years. He had filed the income-tax returns for assessment years 1983-84, 1984-85, 1985-86 declaring income of Rs. 14,480, Rs. 15,010, Rs. 15,020 and … to the assessee and copy of the assessment orders passed under Section 143(1) had also been furnished, the capacity of the creditors to advance such

Murlidhar Sohanlal Foundation Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Lucknow

Subject : Direct Taxation

Reported in : (2005)92TTJLuck1054

10, the purpose for accumulation of funds was mentioned as under : "for the purpose of advancement of education, medical relief to poor and/or any other object of general public utility".4. The AO observed that by Taxation … of 25 per cent of gross receipts. With effect from 1st April, 1983, the restriction was placed for deployment of excess funds available with the … 1993- 94. While ITA No. 1150/Alld/1995 related to the order of the AO under Section 143(3) of the Act which was the subject-matter of appeal before the learned CIT(A), ITA No.1149/Alld/1995 relates to the order under Section

institute of Marketing Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : MRTP

Reported in : (1990)32ITD616(Delhi)

"Institute of Marketing & Management" of New Delhi. 2. To stimulate and promote thought and effort towards development, education, training and research in the field of marketing and management by providing appropriate forum for exchange of knowledge, … be for profit.4. Before proceeding further the provision of Section 11 (4A), which was inserted by the Finance Act, 1983 w.e.f. 1-4-1984 should be closely noticed and, therefore, reproduced below, because the primary basis of the Revenue's case … the ITO for the assessment year 1980-81 passed on 29-10-1982 under Section 143(3) exempting the income of the institute under Section 11. In any case,

Trustees Godrej Trust Vs. Fifth Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (1991)38ITD185(Mum.)

donations to Hospital for founding or starting a Ward or beds in the Hospital or for grant to educational institutions or providing medical and/or educational help to the poor and needy. It was further resolved that the … inception the ITO had granted exemption to the entire income of the assessee under Section 11 of the Act. However, relying on certain changes made in the relevant provisions of the Act in respect of the assessment … trust.2. The assessee is a public charitable trust. The assessment year is 1983-84 and the relevant previous year is the calendar year 1982.3. Right from … for grant to educational institutions.6. The ITO framed the assessment under Section 143(3) read with Section 11 of the Act, determining the surplus at "Nil"