2016 (6) TMI 536

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.....A. No. 9613/2013, C.A. No. 9614/2013, C.A. No. 9615/2013, C.A. No. 9616/2013, C.A. No. 9617/2013, C.A. No. 9618/2013, C.A. No. 9619/2013, C.A. No. 9620/2013, C.A. No. 9621/2013, C.A. No. 9622/2013, C.A. No. 9623/2013, C.A. No. 9624/2013, C.A. No. 9625/2013, C.A. No. 9626/2013, C.A. No. 9627/2013, C.A. No. 9628/2013, C.A. No. 9629/2013, C.A. No. 9630/2013, C.A. No. 9631/2013, C.A. No. 9632/2013, C.A. No. 9633/2013, C.A. No. 9634/2013, C.A. No. 9635/2013, C.A. No. 9636/2013, C.A. No. 9637/2013, C.A. No. 9638/2013, C.A. No. 9639/2013, C.A. No. 9640/2013, C.A. No. 9641/2013, C.A. No. 9642/2013, C.A. No. 5957/2014,C.A. No. 5040/2016 @ SLP(C) No. 12062/2016. For The Appellant : Mr. K. Radha Krishnan, Sr. Adv., Ms. Anita Sahani, Adv., Mr. Arjit ....

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...., Mr. Rahul Gupta, Adv. ORDER Leave granted in SLP(C) No. 12062 of 2016. It is not disputed by the learned Solicitor General appearing for the Income Tax Department and the various counsel who have appeared for the respondents/assessees in these appeals that the issue involved in these appeals is squarely covered by the judgment of this Court in Queen's Educational Society vs. Commissioner of Income Tax (2015) 8 SCC 47. The matter pertains to the exemption to the educational institutions (assessees herein) under Section 10(23C) of the Income Tax Act. In the said judgment, the Court summarised the legal position as under: "11. Thus, the law common to Section 10(23C) (iiiad) and (vi) may be summed up as follows: (1) Where an educatio....

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....is behalf which also states as to how such cases are to be dealt with reads as under: "25. We approve the judgments of the Punjab and Haryana, Delhi and Bombay High Courts. Since we have set aside the judgment of the Uttarakhand High Court and since the Chief CIT's orders cancelling exemption which were set aside by the Punjab and Haryana High Court were passed almost solely upon the law declared by the Uttarakhand High Court, it is clear that these orders cannot stand. Consequently, Revenue's appeals from the Punjab and Haryana High Court's judgment dated 29.1.2010 and the judgments following it are dismissed. We reiterate that the correct tests which have been culled out in the three Supreme Court judgments stated above, namely, Surat Ar....