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1 - 10 of 29 (0.07 seconds)The Income Tax Act, 1961
Section 36 in The Income Tax Act, 1961 [Entire Act]
C.I.T.,Bhopal vs R.K.D.F.Education Society on 8 October, 2014
"8.8 We have not been able to persuade ourselves to accept the view
expressed by the Division Bench of the Uttrakhand High Court in the
case of Queens Educational Society (supra). There are variety of
reasons to support our opinion. Firstly, the scope of the third proviso
was not under consideration, inasmuch as, the case before the
Uttrakhand High Court pertained to Section 10(23C)(iiiad) of the Act.
The third proviso to Section 10(23C)(vi) is not applicable to the cases
falling within the purview of Section 10(23C)(iiiad). Secondly, the
judgment rendered by the Uttarkhand High Court runs contrary to
the provisions of Section 10(23C)(vi) of the Act including the provisos
thereunder. Section 10(23C)(vi) of the Act is equivalent to the
provisions of Section 10(22) existing earlier, which were introduced
with effect from 1st April, 1999 and it ignores the speech of the
Finance Minister made before the introduction of the said provisions,
namely.
Deputy Commissioner Of Income Tax vs St. Pauls Sr. Secondary School on 7 July, 2006
There are various reasons, which have been
discussed in para 8.8 of the judgment, and the judgment of
Allahabad High Court rendered in the case of City Montessori School
(supra) lays down the correct law."
Pinegrove International Charitable ... vs Union Of India And Others on 29 January, 2010
6.7. To reiterate, 'M/s. Queens Educational Society', has been
specifically disagreed with in 'M/s. Pinegrove International
Charitable Trust' (supra).
Section 12AA in The Income Tax Act, 1961 [Entire Act]
M/S Queen'S Educational Society vs Commr.Of Income Tax on 16 March, 2015
The ld. counsel for the assessee has placed on record a
copy of the said Supreme Court judgment dated 16.3.2015, passed in
Civil Appeal No.5167 of 2008, in the case of "M/s. Queen's Educational
Society vs. Commissioner of Income Tax" and other connected cases.
St.Lawrence Educational Socieity ... vs Commissioner Of Income Tax Delhi ... on 4 February, 2011
24. The view of the Punjab and Haryana High Court has been
followed by the Delhi High Court inSt. Lawrence Educational Society
(Regd.) v. Commissioner of Income Tax & Anr., (2011) 53 DTR (Del)
Tolani Education Society vs Deputy Director Of Income-Tax on 31 January, 2013
130. Also in Tolani Education Society v. Deputy Director of Income
Tax (Exemption) & Ors., (2013) 351 ITR 184, the Bombay High Court
has expressed a view in line with the Punjab and Haryana High
Court view, following the judgments of this Court in the Surat Art
Silk Manufacturers Association Case and Aditanar Educational
Institution case as follows: