TaxTMI 
TaxTMI 
2020 (12) TMI 1034
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.... /Del/2018, following grounds have been raised by the revenue: "1. On the facts and in the circumstances of the case and in law, the ld. CIT (A) has erred in holding that various activities of the assessee, like developing/ printing/publishing & sale of text books and other teaching material, etc. fall within the expression of ' education' read with definition of 'charitable purpose' as per section 2 (15) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the ld. CIT (A) has erred in holding that the assessee is entitled to exemption of income u/ s 11 & 12 particularly when assessee's activities on account of developing/ printing/publishing and also text books and other teaching m....
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.... of charitable purpose as per the amended definition contained in 2(15) which is effective from assessment year 2009-10. 7. The assessee explained that the main object of the assessee society is to provide, aid and to promote the advancement of education, particularly elementary and secondary education and for this purpose, the assessee has undertaken to produce, publish and distribute high quality text books and other instructional material. It was also submitted that it was the objective of the assessee to make available text books at subsidized cost or even free of cost to children of economically weaker families. The Assessing Officer also noted that the assessee is not maintaining separate books of accounts of this activity. 8. T....
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.... the assessment years 2011-12, 2012-13, 2013-14 are pending before yourself The issues in all the cases are same/identical. Hon'ble Delhi High Court has set aside the common ITAT order dated 23.04.2015 for assessment years 2006-07, 2007-08, 2008-09 & 2009-10 through an order dated 03.05.2017. The appeals filed by the assessee have been allowed by the Hon'ble Delhi High Court. Further Hon'ble ITAT has also dismissed the appeal ITA No. 674/Del/2014 filed by revenue against the order of CIT(A)for assessment year 2010-11 vide order dated 11.08.2017." 11. Major issues raised by AO during assessment proceedings are as under: "1. The assessee is engaged primarily in the business of publishing and sale/ pur....
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....ion under sections 11 and 12. Reliance has also been placed on the decision of the Hon'ble ITAT in appellant's own case for assessment year 2010-11 in ITA No. 674/Del/2014 wherein on similar facts it has been held that the assessee has been engaged in the activity of the education within the meaning of section 2(15) and it is entitled for exemption under section 11. The ld. CIT (A) held that the assessee is eligible for exemption u/s 11 within the meaning of 2(15) of the I.T. Act. 15. We have gone through the entire record. 16. The matter stands squarely covered by the order of the Co-ordinate Bench of the Tribunal for the assessment year 2010-11 and the judgment of Hon'ble Jurisdictional High Court in the case of the assessee....
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.... Assessee fell under the 4th limb of Section 2 (15) of the Act, i.e., 'the advancement of any other object of general public utility' and that its activities were not solely for purpose of advancement of 'education'. Questions (i) and (ii) framed by the Court are, therefore, answered in the negative, i.e., in favour of the Assessee and against the Revenue. Consistency 29. On the issue of consistency, the Court notes that in the present case, continuously from AYs 1971-72 till 2005-06, exemption had been granted to the Assessee under Sections 11 and 12 of the Act. When for AYs 1975-76 and 1976-77 the AO sought to take a different view, the ITAT reversed that view and the decision of the ITAT was not challeng....
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....e's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production & Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR 436 (Del), examined the question of interpretation placed on the word 'education' occurring in sectio....