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Documents citing St.Lawrence Educational Socieity ... vs Commissioner Of Income Tax Delhi ... on 4 February, 2011

Patanjali Yogpeeth (Nyas), Delhi vs Adit(Exemption), New Delhi on 9 February, 2017

Therefore, such expenditure is clearly allowable as application of income as has Refer page 49 to been held, inter alia, in the following cases: 52 of AO order  RM M.CT.M Tiruppani Trust vs. CIT: 230 ITR 637 (SC)  St. Lawrence Educational Socieity (Regd.) v. CIT: 197 Taxman 504 (Del.) In view of the aforesaid, it is submitted that the assessing officer erred in holding that construction of building on land not owned/ registered in the name of the appellant could not be regarded as application of income.
Income Tax Appellate Tribunal - Delhi Cites 106 - Cited by 7 - Full Document

Agra Development Authority, Agra vs Dcit., Circle-1, Agra on 17 May, 2021

Honourable Supreme Court in (page 66 of compilation) Queens Educational Society ( arising out of order of Uttrakhand High Court) ITA No.216/Agr/2016, 183/Agr/2014,439/Agr/2015 & ITA No. 177/Agr/2014 47 and Pine Grove International Charitable Trust ( arising out of order of Punjab & Haryana High Court) Para 24. The view of the Punjab and Haryana High Court has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) v. Commissioner of Income Tax &Anr., (2011) 53 DTR (Del) 130.
Income Tax Appellate Tribunal - Agra Cites 120 - Cited by 0 - Full Document

Commissioner Of Income Tax vs M/S.Angels Educational Trust on 17 August, 2021

16.The Court took into consideration the decision of the High Court of Punjab and Haryana, which has been followed by the Delhi High Court in St. Lawrence Educational Society (Regd.) vs. CIT reported in (2013) 353 ITR 320 and also in Tolani Education Society vs. Dy. DIT (Exemptions) reported in (2013) 35 ITR 184, where the High Court of Bombay held that the petitioner (therein) has a surplus of income over expenditure for the three years cannot by any stretch of logical reasoning, lead to the conclusion that the petitioner therein does not exist solely for educational purposes or that it exists only for profit. Further, it was held that the test to be applied is as to whether the predominant nature of the activity is educational. The fact that an incidental surplus, which is generated and which has resulted in ___________ Page 15 of 21 https://www.mhc.tn.gov.in/judis/ T.C.A.No.619 of 2011 additions to the fixed assets, is utilized towards upgrading the facilities of the educational institution, was held to be permissible. Further, it was observed that without the advancement of technology, no college or institution can offer to remain stagnant. Further, it was held that an educational institution cannot be prohibited from upgrading its infrastructure or facilities save on the pain of losing the benefit of the exemption under Section 10(23C) and imposing such a condition, which is not contained in the statute, would lead to a perversion of the basic purpose for which such exemptions have been granted to educational institutions. It was further pointed out that knowledge in contemporary times is technology driven. Educational institutions have to modernize, upgrade and respond to the changing ethos of education. The said decision of the High Court of Bombay and the other decisions of the High Courts were approved by the Hon'ble Supreme Court.
Madras High Court Cites 14 - Cited by 0 - T S Sivagnanam - Full Document

Vice Chancellor, Belgaum vs Assessee on 4 April, 2013

7.4.17 During the course of hearing ld. AR has relied upon the decision of St. Lawrence Education Society vs. CIT & Ors. 197 Taxman 506 Delhi High Court and Haryana State Counselling Society vs. Chief Commissioner of Income Tax, 233 CTR (P&H High Court) 402. In both these decisions, the Hon‟ble High Courts have remanded the matter for fresh adjudication regarding exemption u/s 10(23C)(vi) of the IT Act. Therefore, these decisions will not help the Assessee.
Income Tax Appellate Tribunal - Panji Cites 64 - Cited by 0 - Full Document

Director Of Income Tax (Exemptions) vs M/S.Mool Chand Khairati Ram Trust on 4 April, 2011

In addition to this, learned counsel also relied upon the decision of the Tribunal in the cases of Guru Nanak Public School v. Director of Income Tax (Exemptions), Delhi, in ITA Nos.3267/Del/2008 & 3268/Del/2008 and the case of Kapoor Educational Society v. Commissioner of Income Tax, (2010) 134 TTJ (Lucknow) 250. There is no need to reproduce what has been held in these cases as the sum and substance of these cases is also that the Commissioner has no power under Section 12AA(3) to cancel the registration granted earlier under Section 12A(a).
Delhi High Court Cites 18 - Cited by 17 - M L Mehta - Full Document
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