TaxTMI 
TaxTMI 
2022 (10) TMI 456
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....r's 2000-01 to 2003-04, 2006-07 and 2007-08, in memo of appeal(s) filed with Income-tax Appellate Tribunal, Allahabad Bench , Allahabad(hereinafter called " the tribunal") , reads as under:- "1. That in any view of the matter order passed under Section 10(23C)(vi) of the IT Act dated 03.08.2015 by the Chief Commissioner of Income Tax, rejecting the claim of the exemption is highly unjustified/illegal when the Society is actively engaged in education activity from the date of its Inception of 1910 and the entire activity is within the frame work of the bye laws of the Society hence the approach of the lower authorities is not a judicious approach. 2. That in any view of the matter the order passed under Section 10(23C)(vi) of the IT Act dated 03.08.2015 by rejecting the application of the appellant by saying that the Society was conducting examination as prathma, madhyama, uttama and Visharad without holding teaching classes or lecture, hence it does not fall in the category of educational institution and injustice and liable to be set aside in the facts and circumstances of the case. 3. That in any view of the matter the Chief Commissioner of Income Tax r....
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.... amendment but the learned Chief Commissioner has erred in not dealing with the objection, therefore the impugned order is illegal and liable to be set aside and the exemption application deserves to be allowed in interest of justice. 8. That in view of the matter the finding of the Chief Commissioner of Income Tax, that the aim, objects and the activities of the appellant Society could not be held as education as it was not in a process of training and development of students in normal school is wholly misconceived and therefore liable to be set aside as the term 'educational purpose' is not restricted merely to holding classes or normal schooling, as the holding of the classes is not mandatory for the institution to qualify and to be treated as educational institution especially when the appellant Society publishes education book, maintaining library and undertakes examination on the basis of its own syllabus. 9. That in any view of the matter with regard to the exemption under Section 10(23C)(vi) of the IT Act, as inserted by Finance (2) Act 1998 with effect from 01.04.1999 it is a settled principle that the exemption provisions are to be examined in liberal ma....
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....10(23C) of the Act to the appellant. 2. That in any view of the matter in the appellant own case the Hon'ble Jurisdiction High Court observed and held that the assessee have been granted registration u/s 12A, the object of the society are of the general public utility as defined u/s 2(15) of the Act, and held that there is no instance of misuse of fund by the trustees hence in the light of such observation of the court claim of the appellant u/s 10(23C)(vi) deserve to be allowed. 3. That in any view of the matter from the year of inception of the society, the claim u/s 10(22) was allowed by holding the society as educational institution hence in the light of Principles of consistency rejection of claim u/s 10(23C)(vi) is unwarranted and not liable to be sustained. 4. That in any view of the matter "educational purpose" was not restricted to holding of teaching classes but educational purpose was equally served with educational text book and the courts have repeatedly held that holding of classes are not necessary hence the decision referred in the impugned order is not applicable. 5. That in any view of the matter the Hon'ble Allahabad Hi....
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....see is eligible for exemption u/s 10(23C)(vi) . Our attention was also drawn to Paper Book / Page No. 127 wherein tribunal in ITA No. 26/Alld/2006 vide order dated 9th of March 2006 has directed that registration granted in favour of the assessee under Section 12A(a) of the Act to be effective from 26th May, 1982. It was submitted that earlier the assessee was getting exemption under Section 10(22) of the 1961 Act. Our attention was also drawn by ld. Counsel for the assessee to Page No. 149 of the Paper Book-1 and it was submitted that vide order dated 4th January, 2005 passed by Hon'ble Allahabad High Court, it is recognized that the assessee is an educational institution although said order was passed in a matter concerning labour laws. Our attention was further drawn by ld. Counsel for the assessee to page 159 of the Paper Book-1 wherein the order dated 05th December, 1995 of Hon'ble Allahabad High Court is placed , and in which the assessee was held to be educational institution in a matter concerning payment of Bonus to employees.Our attention was also drawn by ld. Counsel for the assessee to Page No.87 of the Paper Book-1, wherein order dated 25.07.2014 passed by Hon'....
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....ant of exemption under Section 11 is not automatic and the assessee shall have to meet out the requirements of Section 11 of the Act. Once, the registration is granted to the assessee under Section 12-A, then the A.O. cannot pass a contrary order without following the provisions of Section 12AA(3), but the same was not done in the instant case. When it is so, then by keeping mind the ratio laid down in the case of CIT Vs. Gujarat Maritime Board, 295 ITR 561 SC, as well as C.M.S. Vs. Union of India, 315 ITR 48 Allahabad, we find no reason to interfere with the impugned orders passed by both the Appellate Authorities, the same are hereby sustained alongwith the reasons mentioned therein. No substantial question of law is emerging from the impugned orders. The appeal filed by the department against the judgment and order dated 23.02.2010 passed by the Income Tax Appellate Tribunal, Allahabad in I.T.A.T. No. 49/A/2009 & 09/A/2009 for the Assessment Year 2000- 01 is dismissed at the admission stage." It was submitted by ld. Counsel for the asessee that the above order passed by Hon'ble Allahabad High Court has attained finality. The learned senior counsel for the assessee su....
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....(1993) 201 ITR 939(Guj. HC) e) Judgment and Order passed by Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations v. Director General Of Incometax , reported in (2012)362 ITR 436(Del HC) f) Judgment and Order passed by Hon'ble Gujarat High Court in the case of Director of Income-tax(Exemption) v. Ahmedabad Management Association , reported in (2014) 366 ITR 85(Guj. HC) g) Judgment and Order passed by Hon'ble Delhi High Court in the case of Delhi Bureau of Text Books v. Director of Income-tax (Exemption) , reported in (2017) 394 ITR 387(Del HC) h) Judgment and Order passed by Hon'ble Allahabad High Court in the case of Simpkins School v. Director General Of Income Tax (Investigation) & Ors. , reported in (2014) 367 ITR 335(Alld. HC) i) Judgment and Order passed by Hon'ble Bombay High Court in the case of Director of Income-tax v. National Safety Council, reported in (2008)305 ITR 257(Bom HC) j) Judgment and Order passed by Hon'ble Rajasthan High Court in the case of Agarwal Shiksha Samiti Trust v. CIT , reported in (1988) 168 ITR 751(Raj. HC) k) Judgment and Order passed by Hon'bl....
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....) Order passed by ITAT, Mumbai in the case of Indian Institute of Banking and Finance v. CIT(E) , reported in (2020)186 DTR 108(Mum-trib.) aa) Order passed by ITAT, Mumbai in the case of Indian Institute of Bankers v. DDIT(E) , reported in (2002)74 TTJ 523(Mum-trib.) bb) Orders passed by ITAT, Rajkot in the case of Rajkot Visha Shrimali Jain Samaj v. ITO , reported in (2008)111 ITD 238(Rajkot-trib.) The ld. Counsel for the assessee drew our attention to the page 57-60 of Paper Book-IV filed by the assessee, which contains specimen degrees awarded by the assessee. The assessee has also filed copy of registration certificate dated 20th December, 2005 granting registration U/S 12AA w.e.f. 01.04.2005(Paper Book -V/Page 1) , as also the assessee has filed certificates regarding recognition of educational institution by various authorities and various Universities , which are placed at page 4-61 in paper book-V filed on 20th July, 2022 by assessee. 4b. The Learned CIT-DR, on the other hand submitted that application filed by the assessee for grant of exemption under section 10(23C)(vi) was rejected by Ld. CCIT, vide common order dated 03.08.2015 for ay's: 2000-01 ....
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.... 12, that Hindi Sahitya Sammelan, Allahabad, was recognized for the period from 1931 to 1967 only, with respect to diploma/degree of Vaidya Visharad or Ayurveda Ratna issued by it. The ld. CIT DR submitted that Section 6 of The Hindi Sahitya Sammelan Act, 1962 provides that the assessee is only for promotion of Hindi language, and our attention was drawn to page 174 of the Paper Book- 1 filed by the assessee. The ld. CIT DR relied upon decision of Hon'ble Gujarat High Court in the case of Saurashtra Education Foundation v. CIT , reported in (2005) 273 ITR 139(Guj. HC),and submitted that Educational institution which is recognised by any competent authority and imparts formal education systematically and has control over its trainees, is eligible for exemption under section 10(22) of IT Act . There has to be registration with authority and answerability to the authority. The ld. CIT DR submitted that Section 10(23C) contemplates exemption to institutions existing exclusively and solely for educational purposes. The ld. CIT DR relied upon judgment and order passed by Hon'ble Delhi High Court in the case of Council for the Indian School Certificate Examinations v. DGIT reported in (20....
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.... thus the same being prima facie non maintainable. The assessee being aggrieved by the aforesaid order's of Ld. CCIT dismissing the applications filed by assessee for ay: 2000-01 to 2003-04 , 2006-07 and 2007-08 in Form No. 56D as not maintainable , filed Writ Petition before Hon'ble Allahabad High Court in Writ Tax No. 443 of 2011 , which stood allowed by Hon'ble Jurisdictional High Court vide orders dated 28.01.2015, wherein Hon'ble High Court was pleased to set aside the impugned order's passed by ld. CCIT and condone the delay with a direction to the competent authority to pass afresh order on merit for the above mentioned assessment years 2000- 01 to 2003-04, 2006-07 and 2007-08 at the earliest, preferably within a period of 4 months after receiving certified copy of the order passed in Writ Tax No. 443 of 2011, dated 28th January, 2015 , by holding as under: "By this writ petition, the petitioner has assailed the order dated 9/10 August, 2010 passed by the department of the revenue where the application for relaxation of time in filing the petition under Section- 10(23C) (vi) was rejected for the assessment years 2000-01, 2001-02, 2002-03, 2003-04, 2006-07 & 2007....
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....cation's filed by assessee in Form No. 56D by holding that the assessee does not qualify to be accorded recognition as a charitable institution for granting exemption u/s 10(23C)(vi) of the 1961 Act for ay's: 2000-01 to 2003-04, 2006-07 and 2007-08, vide common order dated 3rd August, 2015 , by holding as under: "4. Vide its written submission filed on 16.07.2015, the assessee society has submitted as under; "........That the other activities of the Society is to provide education to the students in form of Prathama, Madhyama, Uttama. The subjects of the said courses in brief are as under:- Prathama (Equivalent to High School): 1. Hindi Sahitya 2. History 3. Geography 4. Science 5. Mathematics 6. Home Science for Ladies only. Madhyama (Equivalent to Intermediate): 1. Hindi Sahitya 2. Mathematics 3. Social Studies 4. Psychology 5. Sanskrit 6. Agriculture 7. Commerce. Uttama (Equivalent to B.A. (Honours Hindi): 1. Hindi Sahitya 2. Sanskrit Sahitya 3. History' 4. Political Science ....
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....d calm atmosphere. That the Society has its own press where test-books, subjective magazines and question papers are printed. During the progress of study, proper guidance is also provided to the students/research students by the institution in the library free of cost. This is with a view to have and maintain a complete educational and peaceful environment to the students and research Scholars. For managing the affairs there are about 125 employees who are paid by the Society for the services rendered by them every month. It is a unique library of the country for Hindi Students where students, Professors and foreigners also visit and consult the books. The entire institution is in big campus of the land, which consists of office, Sangrahalaya, Printing Press, provision for stay of guests/students (Guest House) and big seminar hall, which is used for various seminars and other educational activities including playground etc. In this way the institution is providing the above activities in the own premises for encouraging the moral of student for higher education. That for proper guidance and to keep the control of activities, the Society is bound by the objects me....
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....om are not straight, you learn by experience and thus add to your knowledge of the ways of the world. If you are not careful, your wallet is liable to be stolen or you are liable to be cheated by some unscrupulous person. The thief who removes your wallet and the swindler who cheats you teach you a lesson and in the process make you wiser though poorer. If you visit a night club, you get acquainted with and add to your knowledge about some of the not much revealed realities and mysteries of life. All this in a way is education in the great school of life. But that is not the sense in which the word '''education" is used in clause (15) of section 2. What education connotes in the clause is the process of training and developing the knowledge, skill, mind and character of students by normal schooling. 7. Further, in the case of CIT VS. Sorabji Nusserwanji Parekh (1993) 201 ITR 939, Hon'ble Gujrat High Court have held that there has to be an activity of normal schooling or actual imparting of education by the institution to claim exemption. 8. In the case of assessee no educational activity in the sense of normal schooling or actual imparting of knowl....
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....ty was carrying on educational activities or that it was an educational institution established for educational purposes. The ld. CCIT observed that education for the purposes of section 2(15) of the 1961 Act , has a very specific meaning and is not used in a wide and extended sense. Education should normally be considered as a process, training and development of knowledge, mind and character of students in normal schooling. The aims, objects and the activities of the assessee society could not be held as education as it was not a process of training and development of the students in normal schooling. The ld. CCIT held that the assessee does not qualify to be accorded recognition as a charitable institution for granting exemption U/s 10 (23C) (vi) of the 1961 Act for the assessment years 2000-01 to 2003- 04, 2006-07 and 2007-08, and thus, the application filed by the assessee for all these years for grant of exemption u/s 10(23C)(vi) of the 1961 Act stood rejected by ld. CCIT, vide common order dated 03.08.2015 passed by ld. CCIT. The assessee being aggrieved by common order dated 03.08.2015 passed by ld. CCIT for ay's: 2000-01 to 2003-04 , 2006-07 and 2007-08 rejecting applic....
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....sdiction. Accordingly, we dismiss the petition on the ground of alternate remedy with liberty to the petitioner to avail the remedy of appeal. It is expected that in case any application for condoning the delay on account of the fact that the petition was incorrectly filed and was pending in the High Court, the Appellate Authority would consider the delay condonation application sympathetically. The certified copy of the impugned order enclosed with the petition is directed to be returned to the petitioner within a week after retaining a copy of the same on record. The petition is dismissed accordingly." The Hon'ble Jurisdictional High Court while dismissing Writ Petition filed by assessee in view of alternate remedy of filing appeal with tribunal u/s 253(1)(f) of the 1961 Act available to the assessee against the impugned order dated 03.08.2015 passed by ld. CCIT, also observed that it is expected of the tribunal to consider sympathetically condonation of delay application filed by assessee on account of the fact that Writ Petition was incorrectly filed by assessee and was pending with Hon'ble High Court. The Writ Petition was dismissed by Hon'ble....
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....rom 17.11.2015 till 02.08.2017 in persuing legal remedy at wrong forum viz. Hon'ble Jurisdictional High Court . Section 253(1)(f) was itself inserted w.e.f. 01.06.2015 by Finance Act, 2015, while ld. CCIT passed impugned order on 03.08.2015. The department has also not resisted condonation application now filed by the assessee praying for condoning delay in filing all these six appeals with tribunal beyond the time as stipulated u/s 253(3) of the 1961 Act. Thus, keeping in view overall facts and circumstances as enumerated above and also keeping in view directions of Hon'ble Allahabad High Court to consider sympathetically condonation application filed by assessee, we condone the delay in filing these six appeal's late beyond the time prescribed u/s 253(3) of the 1961 Act. These six appeals stand admitted and we shall now proceed to adjudicate these six appeals on merit in accordance with law, after hearing contentions of both the parties. The only question which has arisen before us for adjudication is as to whether the assessee is eligible for getting exemption u/s 10(23C)(vi) of the 1961 Act. The assessee is already registered u/s 12A of the 1961 Act, and we have been informed t....
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.....O. under Section 12-AA(3) of the Act, before denied the benefit, but directly disallowed the exemption/benefit under Section 11 of the Act. From the order of the CIT (A), it appears that there is no instance of misuse of the funds by the trustees of the Society. The grant of exemption under Section 11 is not automatic and the assessee shall have to meet out the requirements of Section 11 of the Act. Once, the registration is granted to the assessee under Section 12-A, then the A.O. cannot pass a contrary order without following the provisions of Section 12AA(3), but the same was not done in the instant case. When it is so, then by keeping mind the ratio laid down in the case of CIT Vs. Gujarat Maritime Board, 295 ITR 561 SC, as well as C.M.S. Vs. Union of India, 315 ITR 48 Allahabad, we find no reason to interfere with the impugned orders passed by both the Appellate Authorities, the same are hereby sustained alongwith the reasons mentioned therein. No substantial question of law is emerging from the impugned orders. The appeal filed by the department against the judgment and order dated 23.02.2010 passed by the Income Tax Appellate Tribunal, Allahabad in I.T.A.T....
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....ional institution' is to be interpreted with reference to the word 'University' found in immediate connection with it. Thus, when two or more words are susceptible of analogous meaning are coupled together, they are understood to be used in cognate sense . They take color from each other, that is, the more general is restricted to a sense analogous to a less general. ( Refer Principles of Statutory Interpretation by Justice G P Singh). In Cambridge dictionary, 'University' is defined as ' a place where people study for an undergraduate (= first) or postgraduate (= higher level) degree'. In Black law Dictionary, 'University' is defined as 'An institution of higher learning, consisting of an assemblage of colleges united under one corporate organization and government, affording instruction in the arts and sciences and the learned professions and conferring degrees. See Com. v. Banks, 198 Pa. 397. 48 Atl. 277'. Thus in short, University is an institution of higher learning of study, which confers Degrees. The 'other educational institution' will definitely take its color from the word 'University' . There is no definition of 'educational institution' provided in the 1961 Act, and Hon....
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....ining or coaching. The person admitted in school or college will have no choice but to attend all the subjects stipulated in the syllabus, while in the case of coaching class, the student will have an option to select coaching for specific subject. All the institutions which are providing education upto higher secondary are affiliated to Board constituted by State/Central Government for this purpose, while coaching classes are not affiliated to any Board. They can provide training or coaching of their choice. The degree, diploma , certificate is awarded by the Board/University to whom the institution giving education is affiliated. While the Coaching and Training provided by the Coaching Class is not affiliated to any Board or University and , therefore, teaching therein does not provide any degree, diploma or certificate. The activities of the assessee are to be evaluated in the above context as well judicial precedents. The assessee has claimed that it is promoting Hindi Language . The assessee has also claimed that it is providing education to students by conducting various courses named Prathama, Madhyama and Uttama and claim is made that these courses are duly recognized by....
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....mption u/s 10(23C)(vi). These are factual aspects which need verification of facts. The assessee has not even filed before us the audited financial statements for the impugned ay's . The ld. CCIT while rejecting application of the assessee for grant of approval u/s 10(23C)(vi) has not exhaustively dealt with all the aspects of the matter in a comprehensive manner. The matter needs to be restored back to ld. CCIT for passing a detailed and exhaustive order by going through various activities carried on by the assessee , and then arriving at decision as to the allowability of claim of the assessee seeking approval u/s 10(23C)(vi). The ld. CCIT shall also consider recent decision of Hon'ble Supreme Court in the case of PCIT v.Wipro Limited , reported in (2022) 140 taxmann.com 223(SC), as the assessee in the instant case before us is already claiming benefit of exemption u/s 11 and 12 of the 1961 Act for all these years , on strength of registration u/s 12A , and accordingly returns were filed by assessee with Revenue for all those years. It is also claimed by assessee that exemption provisions are to be liberally construed , however we draw attention to Constitution Bench Judgment and....
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....ेवनागरी और राषà¥à¤Ÿà¥à¤°à¤à¤¾à¤·à¤¾ हिनà¥à¤¦à¥€ का पà¥à¤°à¤šà¤¾à¤° करना । नागरी लिपि को मà¥à¤¦à¥à¤°à¤£ सà¥à¤²à¤ और लेखन सà¥à¤²à¤ बनाने की दृषà¥à¤Ÿà¤¿ से उसे अधिक विकसित करने का पà¥à¤°à¤¯à¤¤à¥à¤¨ करना। हिनà¥à¤¦à¥€ à¤à¤¾à¤·à¤¾ को अधिक सà¥à¤—म, मनोरम, वà¥à¤¯à¤¾à¤ªà¤• और समृदà¥à¤§ बनाने के लिठसमय- समय पर उसके अà¤à¤¾à¤µà¥‹à....
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....कों और सहायकों को समय-समय पर पारितोषिक, पà¥à¤°à¤¶à¤‚सा-पतà¥à¤°, पदक, उपाधि आदि से समà¥à¤®à¤¾à¤¨à¤¿à¤¤ करना । सारे देश में हिनà¥à¤¦à¥€ के पà¥à¤°à¤¤à¤¿ अनà¥à¤°à¤¾à¤— उतà¥à¤ªà¤¨à¥à¤¨ करने और उसकी शà¥à¤°à¥€à¤µà¥ƒà¤¦à¥à¤§à¤¿ के लिठपà¥à¤°à¤¯à¤¤à¥à¤¨ करना । हिनà¥à¤¦à¥€ à¤à¤¾à¤·à¤¾ दà¥à¤µà¤¾à¤°à¤¾ परमोचà¥à¤š शिकà¥à¤·à¤¾ देने के लिठमहावà¤....
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....¤¸à¥à¤¤à¤²à¤¿à¤–ित और पà¥à¤°à¤¾à¤šà¥€à¤¨ सामगà¥à¤°à¥€ तथा हिनà¥à¤¦à¥€ à¤à¤¾à¤·à¤¾ और साहितà¥à¤¯ के निरà¥à¤®à¤¾à¤¤à¤¾à¤“ं के सà¥à¤®à¥ƒà¤¤à¤¿-चिनà¥à¤¹à¥‹à¤‚ की खोज करना और इनके तथा पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ पà¥à¤°à¤¸à¥à¤¤à¤•à¥‹à¤‚ के संगà¥à¤°à¤¹ और रकà¥à¤·à¤¾ के निमितà¥à¤¤ समà¥à¤®à¥‡à¤²à¤¨ की ओर से à¤à¤• बृहत संगà¥à¤°à¤¹à¤¾à¤²à¤¯ की वà¥à¤¯à¤µà¤¸à¥à¤¥à¤¾ करना। 1. हिनà¥à¤¦à¥€ à¤à¤¾à¤....
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....ी वà¥à¤¯à¤µà¤¸à¥à¤¥à¤¾ करने के लिठहर समà¥à¤à¤µ पà¥à¤°à¤¯à¤¤à¥à¤¨ करना और गà¥à¤°à¤¨à¥à¤¥à¤•à¤¾à¤°à¥‹à¤‚, लेखकों, कवियों, पतà¥à¤°-समà¥à¤ªà¤¾à¤¦à¤•à¥‹à¤‚, पà¥à¤°à¤šà¤¾à¤°à¤•à¥‹à¤‚ और सहायकों को पारितोषिक, पà¥à¤°à¤¶à¤‚सा-पतà¥à¤° पदक, उपाधि आदि से समà¥à¤®à¤¾à¤¨à¤¿à¤¤ करना । 4. विधि के कà¥à¤·à¥‡à¤¤à¥à¤° में और नà¥à¤¯à¤¾à¤¯à¤¾à¤²à¤¯à¥‹à¤‚ में अंगà¥à¤°à¥‡à¤œà¥€ के....