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2015 (5) TMI 124 - UTTARAKHAND HIGH COURT

2015 (5) TMI 124 - UTTARAKHAND HIGH COURT - TMI - Exemption u/s 10(23C)(vi) rejected - Held that:- Object Nos. 3, 4 & 5 of the Memorandum of Association seem to be ancillary for educational purposes and the main object of the society still remains as educational purpose.

Since, the only consideration required is as to whether assessee is for education purpose and is not indulged in profit making object and Object Nos.3, 4 & 5 are ancillary to educational purposes and none of the objec .....

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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 (P.G.) College of Agriculture Science and Technology; petitioner society has been granted registration under Sec .....

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& 5 as mentioned in the Memorandum of Association of the society do not fall within the definition of solely for educational purposes ; feeling aggrieved, petitioner society has approached this Court by way of filing the present petition under Article 226 of the Constitution of India. I have heard Mr. Mohit Maulekhi, learned counsel for the petitioner society and Mr. Hari Mohan Bhatia, learned counsel for the Revenue, and have carefully perused the record. There is no denial to the fact tha .....

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iation 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 .....

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of income and return was submitted by the petitioner society pertaining to the educational institution in question only. Since, petitioner registered society is running the education institution, therefore, for all practical purposes, petitioner society is an assessee. Moreover, petitioner registered society is a juristic person and is running educational institute, therefore, in my humble opinion, petitioner society has every right to move exemption application. Since, application of the petiti .....

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than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) shall be granted approval by the Prescribed Authority on being 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 exempt .....

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urt in the case of Surat Art Silk Cloth Manufacturers Association (supra) and in the case of Aditanar Educational Institution (supra) were duly relied upon by the Hon ble Apex Court in the case of American Hotel & Lodging Association, Educational Institute v. Central Board of Direct Taxes & Ors. Reported in (2008) 301 ITR 86 (SC). Judgments were further approved in the recent judgment of Hon ble Apex Court in the case of M/s Queen s Educational Society v. Commissioner of Income Tax, Civi .....

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ers amidst the modern and best surroundings to enable the students to develop their potentialities to the fullest. 2. To generate the ideals of good citizenship, disciplined life and good more character. 3. To foster and develop an active and positive feeling of love and brotherhood for everyone and cultivate a strong sense of patriotism. 4. To ensure an all round development of their personalities through educational social and cultural activities. 5. To foster such education to the poor irresp .....

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ience literature, sports etc. and to further the objects of the society. 9. To construct, demolish, acquire, maintain any building in connection with the school and boarding houses for the residence for the students, employees and worker of the society and affiliate or manage institution of the similar object. 10. To provide scholarship to deserving students. 11. To seek help from the public or Government for finance as and when deemed necessary in the interest of the society. 12. To accept volu .....

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any immovable or movable property of any tenure or description and any estate or interest thereon and any rights or privilege, which the society may think necessary or convenient for the promotion of its objects and the construct, maintain and alter any building or erections necessary or convenient for the work of the society. 16. to sell, let, lease, mortgage, gift, dispose of, manage, develop, build or alter or improve or turn to account all or any of the property or assets of the society, as .....

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pport 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 contract with other organizations in India or abroad living having similar aims and objects and nature. 22. To obtain loan for development of educational institute by pledging the assets , if .....

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