Educational institution exemption claim can be examined under the specific provision at appellate stage and remanded for reconsideration.

An educational centre's exemption claim was held to be examinable under section 10(23C)(iiid) at the appellate stage, because a specific provision governing educational institutions can apply even where section 11 may also be relevant. The appellate forum accepted that a legally supported claim is not barred merely because it was not initially examined under that provision, and where verification is required, the matter may be restored for fresh consideration. The assessments were therefore remitted for reconsideration under section 10(23C)(iiid), enabling fresh disposal of the exemption claim.

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Issues: Whether the assessee, an educational centre, was entitled to have its exemption claim considered under section 10(23C)(iiid) of the Income-tax Act, 1961 at the appellate stage instead of being confined to section 11, and whether the assessments required fresh consideration on that basis.

Analysis: The assessee was engaged in educational activities and its receipts were from educational operations. The scope of section 11, though wider for charitable institutions, does not prevent application of the more specific provision governing educational institutions. A claim supported by law can be considered at the appellate stage, and if verification is needed, the matter can be restored for further examination. Where a specific provision is available for the assessee's activity, that provision is the appropriate one to apply rather than the general exemption provision.

Conclusion: The claim under section 10(23C)(iiid) was directed to be considered, and the assessments were remitted for fresh disposal under that provision. The assessee succeeded in obtaining reconsideration of its exemption claim.

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