Commissioner Of Income Tax, ... vs M/S. Dr. T. M. A. Pai Foundation, Manipal on 12 October, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL ... case of ACIT(Exemptions) Vs. Dr. T.M.A. Pai Foundation
in ITA Nos. 1968 & 1969/Bang/2016 dated 03.02.2017 and submitted that
Pai Foundation ,Udupi vs Commissioner Of Income Tax, ... on 17 June, 2025
ITA No.712/Bang/2025
Dr. T.M.A. Pai Foundation, Udupi ... Bang/2025
Assessment Year: NA
Dr. T.M.A. Pai Foundation
Syndicate House
Manipal HO
Udupi Vs. CIT (Exemptions)
Karnataka 576 104 Bangalore
Relevant case laws are submitted below:
i. T.M.A. Pai Foundation Vs. State of Karnataka (2002)
8 SCC 481
ii. P.A. Inamdar ... Supreme Court
in the case of T.M.A. Pai Foundation Vs. State of Karnataka & Ors.
(2002) [8 SCC 481 (SC)] and Mohini Jain
mentioned case
as well as in the case of Dr. TMA Pai Foundation [ITA Nos.486 to
491/Bang/2009, dt 16.02.2010] which went ... decision of this Tribunal in the case of
TMA Pai Foundation (supra) and ACIT v. Adichunchanagiri Shikshana Trust
(supra), and distinguishing the decision
decision of the eleven-
judge bench in T.M.A Pai Foundation v State of Karnataka where it was
held that 'education' under ... Apex Court in the case of T.M.A Pai Foundation Vs.
State of Karnataka (supra) wherein term was interpreted in the
sense in which
Bench of
Apex Court in the case of T.M.A. Pai Foundations and others Vs. State of
Karnataka & Others ... Another (supra), and in the
cased of T.M.A. Pai Foundation and Others Vs. State of Karnataka and
Others (Supra), and find out whether
decisions of
the Apex Court in the case of TMA Pai Foundation and others V/s. State of
Karnataka and others, the Assessing Officer felt ... erred in relying on the decisions of " TMA Pai Foundation and
others vs. State of Karnataka and others ( 8 SCC 481 2002)and Islamic
Bench of Apex Court in the case of T.M.A. Pai
Foundations and others Vs. State of Karnataka & Others ... Another (supra), and in the cased of T.M.A. Pai Foundation and Others
Vs. State of Karnataka and Others (Supra), and find out whether
Supreme Court in the case of
TMA Pai Foundation & Others vs. State of Karnataka & Ors
reported ... Vignana Jyothi Secunderabad
TMA Pai Foundation (cited Supra) and has held that if the
donations were received compulsorily for admission of students,
then the assessee
Supreme Court in
the case of TMA Pai Foundation Vs. State of Karnataka (2002) 8
SCC 481. He further submitted that a distinction
