2023 (12) TMI 1031

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....ption) erred in rejecting in the application for registration by order dated 28.10.2020 by treating it as filed. 2. Without prejudice to Ground No.1 the rejection of the application without giving opportunity to the appellant of being heard is against the rules of natural justice & therefore bad in law. 3. The learned CIT(A)(exemption) erred in not considering the petition dated 28.11.2020 for restoration of the application. 3. The learned CIT(A) erred in not taking into consideration various submissions & judgements holding that an assessee can have more than one object other than the educational institution but it would be entitled to exemption u/s 10 vide Madras High Court judgement reported in 135ITR Pg. 485 &....

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.... assessee's application approval u/s. 10(23C)(vi)(via) on the ground that institution is engaged in multiple objects apart from education. 5. At the time of hearing, the ld. A.R. submitted that the Hon'ble Apex Court of New Noble Society Education vs. CIT (Civil Appeal No. 3795 of 2014 order dated 19-10-2022) has not considered the aspect of person and institution cannot be equated. The ld. A.R. submitted assessee's application should not have been rejected as the assessee is also engaged in the educational institutions as required u/s. 10(23C)(VI) of the Act. The ld. A.R. also submitted written submissions as follows: "Date: 11 12 2023 Sadhu Vaswani Centre (Saurashtra) 3/8 Gayakwadi Plot Rajkot App....

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....s incomes, but the incomes that fall in section out of the Total income will not be liable to be taxed. 9 The section 10(23C)(vi) supposes income out of total income. 10 Our educational institution imparts solely education. There is no profits purpose and it also solely carries on educational activities. 11 The Hon'ble Supreme Court has decided a matter in the case of New Noble Education Society. In this judgement The Hon' court has decided the meaning of the word "Solely "Education" "Incidental". A synopsis of the decision and the pages in ITR 448 where they have discussed the terms before coming to their conclusion is enclosed. 12 The appellant submits that the Hon'ble Court has not discussed or....

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....ure: Particulars Solely Case Study CIT v. Gurukul Ghatkeswar Trust, (2011) 332 ITR 611 (AP) CIT v. Maharaja Sawai Mansinghji Museum Trust, [1988] 169 ITR 379 (Raj) (Maharaja Sawai Mansinghji Museum Trust, [1988] 169 ITR 379 (Raj) Oxford University Press v. CIT, [2001] 247 ITR 658 (SC) Page Number 604 604 607 613 Educational Education Institution/ Aditanar Educational Institution v. Addl. CIT, [1997] 224 ITR 310 (SC)) 604 Pine-grove International Charitable Trust v. Union of India, [2010] 327 ITR 73 (P&H) 604 (Sole Trustee, Loka Shikshana Trust v. CIT, 11975) 101 ITR 234 (SC) 607 T.M.A Pai Foundation v State of Karnataka, 2002 (8) SCC 481 P.A. Inamdar v St....