TaxTMI 
TaxTMI 
2018 (10) TMI 418
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....1. As such, the order passed is bad in law and the same is liable to be cancelled 3. That the Ld. CIT(E), Chandigarh refused the registration on flimsy grounds without appreciating the facts of the case and without applying his mind. 4. That the CIT(E) did not appreciate that the society solely existed for the purpose of imparting education and not for the purpose of profit as observed by the CIT(E). Thus the approval for grant of exemption u/s 10(23C)(vi) of the IT Act, 1961, as claimed should have been allowed as all the conditions therein were completely fulfilled. 5. That on the facts and circumstances of the case, the Ld. CIT(E) was only required to see if the objects of society are charitable and whether the society is genuine or not. 6. That the worthy CIT(E) did not appreciate that the society solely existed for education purposes and was clearly entitled for deduction as claimed u/s 10(23C)(vi) of the IT Act, 1961" 3. The brief facts of the case are that an application in Form No.56D for grant of exemption/approval u/s 10(23C)(vi) of the Act was filed by the assessee/applicant on 30.09.2016 which was taking into consideration by the l....
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....roval u/s. 10(23C)(vi) to the assessee trust qua SPSS, an educational institution existing solely for the purposes of education and not for the purposes of profit. The relevant part of the order is reproduced herein below. "5. In view of the foregoing, we, vacating the findings by the ld. CIT(E), direct the grant of approval under section 10(23C) (vi) to the assessee trust qua SPSSS, an education institution existing solely for the purposes of education and not for the purposes of profit. This, of course, would be subject to the capital/funds of the school being not used for any other (non-educational) activity (object) by the assessee-trust, or any other condition deemed fit and proper, viz. as to maintenance and audit of school accounts separately, etc., in accordance with and as contemplated by law, that the competent authority may impose while granting the said approval. We decide accordingly." Hence, considering the issue in hand as the assessee trust although having many objects including to educate the public by establishing schools, professional and technical colleges or other educational institutions for such educational purposes as the applicant trust through ....
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....s of Income-tax and Tax Recovery Officers, who are subordinate to them, in respect of cases or classes of cases specified in column (5) in such territorial areas specified in the corresponding entries in column (4) of the said Schedule in accordance with the orders issued by the respective Commissioners of Income-tax. (c) authorises the Additional Commissioners of Income-tax or Joint Commissioners of Income-tax referred to in clause (b) above, to issue orders in writing for the exercise of the powers and performance of the functions by the Assessing Officers, who are subordinate to the said Additional Commissioners of Income-tax or Joint Commissioners of Income-tax in respect of cases or classes of cases, in respect of which such Additional Commissioners of Income-tax or Joint Commissioners of Income-tax are authorised by the Commissioners of Income-tax under clause (b) above. SCHEDULE S. No. Designation Headquarters Territorial Area Cases or classes of cases (1) (2) (3) (4) (5) 1. Commissioner of Income-tax (Exemption), Ahmedabad Ahmedabad State of Gujarat, Union....
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....rnment of India bearing number S.O. _ dated the _ th October, 2014. 5. Commissioner of Income-tax (Exemption), Chennai Chennai State of Tamil Nadu and Union Territory of Puducherry (excluding Yanam and Mahe district) All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 69 to 87 specified in the notification of government of India bearing number S.O. _ dated the _ th th October, 2014. 6. Commissioner of Income-tax (Exemption), Delhi-2 Delhi National Capital Territory of Delhi All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Inco....
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.... of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 158 to 181 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. Nicobar Islands 11. Commissioner of Income-tax (Exemption), Lucknow Lucknow States of Uttar Pradesh and Uttarakhand All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 141 to 151 and 182 to 189 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 12. Commissioner of Income-tax (Exemption), Mumbai Mu....
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....3A and section 13B of the Incometax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 50 to 68 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014, falls within the States of Jammu and Kashmir, Himachal Pradesh, Punjab, Haryana and Union Territory of Chandigarh. 7. Further from the aforesaid notification, it is clear that all classes of persons assessed or assessable by an Income-tax authority at States of Jammu and Kashmir, Himachal Pradesh, Punjab, Haryana and Union Territory of Chandigarh, can be subjected to Commissioner of Income-tax (Exemption) for appropriate approval. 8. In the instant case, from the documents available on record it is apparent that the assessee trust has been assessed regularly at the office of ITO, Ward-6 at Pathankot, since, A.Y: 2011-12 and the School which is run by the applicant trust is also approved in Punjab state and situated within the jurisdiction of Income Tax department, Pathankot (Punjab) and in the application the applicant trust had mentioned the administrative office at Kala Chak Road, Sujanpur, Pathankot. 9. According to Rule 2CA(1), an applicatio....