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2021 (4) TMI 153 - ITAT DELHIExemption u/s 10 (23C)(iiiab) - CIT (A) held that the assessee is a society engaged in improvement of standard of vocational training under public private partnership scheme but do not fulfill the primary conditions for claim u/ s 10 (23C)(iiiab) - HELD THAT:- The interpretation of the word ‘education’ by Hon’ ble Supreme Court in the case of Sole Trustee, Loka Sikshana Trust v CIT [1975 (8) TMI 1 - SUPREME COURT]- “the word ‘education’ has been used to denote systematic instruction, schooling or training given to the young in preparation for the work of life and it also connotes the whole course of scholastic instruction which a person has received, which led to the understanding that only institutions affiliated to boards and universities providing schooling which resulted in a degree or diploma. The education also included primary education as such education was a backward integration to normal schooling. The case of Sole Trustee, Loka Sikshana Trust v CIT [1975 (8) TMI 1 - SUPREME COURT]has been the yardstick for interpretation of the word ‘education’. The ratio basically boils down to (i) institutes affiliated to boards and universities providing schooling which resulted in a degree or diploma. (ii) primary education as was a backward integration to normal schooling. The Hon’ble Gujarat High Court considered identical issue in the case of Saurashtra Education Foundation v. CIT [2004 (2) TMI 11 - GUJARAT HIGH COURT] and held that all kinds of education would not fall within the meaning of section 2(15) of the Act, unless the training, instruction, etc. results in grant of a diploma or degree by a university or a governmental agency. Various Courts have held that institutions allied to educational institutions which were providing normal schooling were also educational in nature. Institution conducting exams for diploma and degree courses were also treated as educational in nature. It has also been held that additional training or courses shall also be held as education provided such courses are conducting some primary educational activity whereas standalone such courses cannot be treated as education for the purpose of Income Tax Act. The society has not been registered or affiliated to any board or university or any organization imparting education as defined by the Hon’ble Supreme Court. There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section 10(23C)(iiiab). The conditions and requirements of registration under Section 12 AA and the conditions and prerequisites for the claiming the benefit u/ s 10(23C)(iiiab) differs. We also find that the assessee has been granted registration u/s 12 AA from the provisions of the Act and on going through the various judgments, we hereby hold that the assessee is not entitled to the benefit of Section 10(23C)(iiiab). Appeal of assessee dismissed.
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