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2023 (5) TMI 208 - AT - Income TaxExemption u/s 11 - assessee’s income from running of non recognized courses by Women Training Institute (“WTI”) computed is not education within the meaning of section 2(15) - HELD THAT:- The income from unrecognized courses has been declared in the return (for AY 2012- 13) on which tax has also been paid. It is also not disputed by the Ld. CIT(A) and in fact following the decision [2016 (8) TMI 1588 - DELHI HIGH COURT] in the assessee’s own case, he has directed the Ld. AO to grant exemption under section 11 along with consequential benefits. CIT(A) denied the assessee refund of tax paid on the said income declared by the assessee in its return filed on 27.09.2012 solely on the basis of Hon’ble Supreme Court’s decision in Shelly Products & Another [2003 (5) TMI 4 - SUPREME COURT] - To say the least the Ld. CIT(A) misapplied the decision (supra) of the Hon’ble Supreme Court to the facts of the assessee’s case in which facts were altogether different - CIT-A misdirected himself in denying the assessee’s claim of refund of taxes paid by it relatable to the impugned income exempt under section 11 of the Act. Needless to say that Article 265 of the Constitution mandates that no tax shall be levied or collected except by authority of law. If tax has been paid in excess, same has to be refunded to the assessee. Accordingly, we set aside the order of the CIT(A) in so far it relates to the issue of denial of refund of tax paid on the returned income and direct the Ld. AO to grant refund in accordance with law.Appeal of the assessee is allowed.
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