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2015 (5) TMI 124

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..... of assessee. - WRIT PETITION (M/S) No. 1108 of 2010 - - - Dated:- 27-4-2015 - Alok Singh, J. For the Appellant : Mr. Mohit Maulekhi For the Respondent : Mr. Hari Mohan Bhatia Hon ble Alok Singh, J. (Oral) Present petition has been filed assailing the order dated 29.3.2010 passed by the Prescribed Authority/Chief Commissioner of Income Tax, Dehradun, whereby application of the petitioner moved under Section 10 (23C) (vi) of the Income Tax Act, 1961 seeking exemption was rejected. Brief facts of the present case, inter alia, are that petitioner society is a registered society under the provisions of the Societies Registration Act; petitioner society is running an educational institution in the name and style of Doon .....

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..... he petitioner society was rejected on the ground that Object Nos. 3, 4 5 as mentioned in the Memorandum of Association do not fall within the definition of solely for educational purposes , however, this Court must consider that exemption under Section 10 (23C) (vi) of the Income Tax Act should be moved by the educational institution and not by the registered society running the educational institution. According to Mr. Bhatia, since in the present case, application was not moved by the educational institution and was moved by the registered society, therefore, it was not maintainable and, on this ground too, the petitioner society is not entitled for any exemption under Section 10 (23C) (vi) of the Income Tax Act. Undisputedly, petit .....

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..... ng satisfied that institution is existing solely for educational purposes and not for other purposes of profit. Hon ble Apex Court, too, in the case of Aditanar Educational Institution v. Additioanl Commissioner of Income-tax reported in (1997) 224 ITR 310 (SC) has held that language of Section 10 (22) of the Income Tax Act is plain and clear and availability of the exemption should be evaluated each year to find out whether the institution existed during the relevant year solely for educational purposes and nor for purposes of profit. In the case of Additional Commissioner of Income-tax, Gujarat v. Surat Art Silk Cloth Manufacturers Association reported in (1980) 121 ITR 1 SC, Hon ble Apex Court has held that test of pre-dominant obj .....

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..... n all round development of their personalities through educational social and cultural activities. 5. To foster such education to the poor irrespective of caste, creed and culture. 6. To organize educational programmes such as Adult Education of all types including vocational Training Programmes either in villages or in slum areas of the country. 7. To train the students to be persons of strong character, initiative, moral drive and leadership, and of tolerant and sympathetic outlook. 8. To establish and maintain Library Reading Rooms, educational clubs to enable the students to be with the worldwide development in the fields of science literature, sports etc. and to further the objects of the society. 9. To construct, demo .....

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..... 17. To engage, employ and remunerate persons for carrying on the work of the society, on such. 18. To borrow or raise money for the purpose of carrying out the aims, and objects of the society on such terms and by giving such security as may be determined from time to time. 19. To invest money of the society, which cannot be applied immediately or at any early date for carrying out its aims and objects. 20. To establish and support or aid in the establishment and support of any charitable association or institutions and to subscribe or guarantee money for charitable purposes in any way connected with the purpose of the society or calculated to further its objects. 21. To co-operate, federate, associate or otherwise to establish .....

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