Aditanar Educational Institution vs Additional Commissioner Ofincome-Tax on 5 February, 1997
Equivalent citations: AIR 1997 SUPREME COURT ... SUPREME 269
Bench: B.P. Jeevan Reddy , K.S. Paripoornan
PETITIONER:
ADITANAR EDUCATIONAL INSTITUTION
Vs.
RESPONDENT:
ADDITIONAL COMMISSIONER OFINCOME-TAX
DATE OF JUDGMENT
Additional Commissioner Of Income-Tax vs Aditanar Educational Institution on 23 February, 1979
Equivalent citations: [1979]118ITR235(MAD)
JUDGMENT
Sethuraman, J.
1. In this reference ... educational purposes and not for purposes of earning any profit, and that the assessee itself could be termed as an educational institution
Mfrs . Association [1980] 121 ITR [1979] 2 Taxman 501 (SC).
( 5) Aditanar Educational Institution v. Addl CIT [1997] 224 ITR 310/90 Taxman ... educational institution, existing solely for educational purposes and not for purposes of profit;"
An educational society can be regarded as an educational institution
Madras High Court in the case of Addl. CIT v. Aditanar Educational Institution [1979] 118 ITR 235.
14. In the present case the educational activity ... educational institution. That we are not concerned with the University here is clear. The claim made is that the assessee is an educational institution
Aditanar Educational Institution vs The Assistant Director Of on 12 March, 2007
Bench: P.D.Dinakaran , Chitra Venkataraman
IN THE HIGH COURT OF JUDICATURE ... Aditanar Educational Institution
rep. by its Chairman
B.Sivanthi Adityan
86, E.V.K.Sampath Road
Chennai 600 007. .. Petitioner
Vs
The Assistant Director
Assistant Director Of Income Tax ... vs M/S.Aditanar Educational Institution on 5 July, 2022
Author: R. Mahadevan
Bench: R. Mahadevan , Mohammed Shaffiq ... Chennai-34 .. Appellant in all T.C.As
Vs.
M/s.Aditanar Educational Institution
No.86, EVK Sampath Road
Chennai-7 .. Respondent
Aditanar Educational Institution vs Nil on 6 October, 2025
C.S.No.186 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED ... HONOURABLE MR.JUSTICE P.DHANABAL
CS No. 186 of 2025
1.Aditanar Educational Institution
Rep by its Member Mr.D.Rakkappan
Aditanar
case and the American Hotel and Lodging case. It is clear that when a
surplus is ploughed back for educational purposes, the educational
institution ... Aditanar Educational
Institution etc. v. Addl. Commissioner of Income Tax [224 ITR 310 (SC)],
that in the case of an educational institution, after meeting
term 'educational institution' or 'institution' has nowhere
been defined in the Act. It was submitted that the educational institution ... Aditanar Educational Institution etc. vs. Addl. Commissioner
of Income Tax [224 ITR 310 (SC)], that in the case of an
educational institution, after meeting
educational society, running an educational institution solely for
educational purposes and not for the purpose of profit, must be regarded as
“other educational institution” under ... that there must exist an educational institution. Secondly, such
institution must exist solely for educational purposes and, thirdly, the institution
should not exist
