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Chief Commissioner of Income Tax Versus Maharani Luxmi Bai Memorial Educational Society.

2015 (8) TMI 926 - UTTARAKHAND HIGH COURT

Exemption under Section 10(23C)(vi) denied - Whether educational institution must itself move the Application is concerned - Held that:- When a society is running the educational institution, then, we would think that, both, for the reason that it is running the institution and also conceiving the impossibility of an institution as such de hors the society making an application, we would reject the contention. When an application is made by the society, it is being made on behalf of the institut .....

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do not amount to imparting education, may not be correct. The objects appear to be ancillary to the main object of running the institution. We are not persuaded to hold that the objects can be anything, but ancillary to the main purpose, which is for imparting education. Therefore, we see no merit in the said contention.

It is for the authority concerned to take a decision. The only limitation, which has been put on the authority, was that it should decide the matter in accordance wit .....

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ociety. It runs an educational institution in the name and style of Doon (PG) College of Agriculture Science and Technology. It is granted registration under Section 12A of the Income Tax Act by the Commissioner of Income Tax, Dehradun, treating it as a charitable society on 14.03.2008. Writ petitioner Society applied for exemption under Section 10(23C)(vi) of the Income Tax Act for the financial year 2008-2009. The same was rejected by the order, which was impugned in the writ petition, saying .....

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the appellant would urge the following contentions before us: Firstly, it is contended that the educational institution is to move the Application; whereas, in this case, the Society has moved the Application. Secondly, he would contend that the learned Single Judge was in error in taking the view in regard to Objects 3, 4 & 5 in the memorandum of the Society. 4. In order to appreciate the contentions, we extract the following memorandum: 1. To impart the education to the students of the sch .....

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hrough educational social and cultural activities. 5. To foster such education to the poor irrespective of caste, creed and culture. 5. In regard to Objects 3, 4 & 5, the learned Single Judge has taken a view that they do not demonstrate that, by fulfilling the objects, Society can earn profit. The further finding is that Objects 3, 4 & 5 seem ancillary to the educational purposes and the main object of the Society remains as educational purpose. It is on this basis that the impugned ord .....

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rned counsel for the respondent / writ petitioner would submit that the writ petitioner has already produced the documents relating to the previous three years, which is what is relevant. 7. As far as the first contention that the educational institution must itself move the Application is concerned, we notice that Section 10(23C)(vi) of the Income Tax Act provides as follows: 10. Incomes not included in total income. - In computing the total income of a previous year of any person, any income f .....

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re, on a conjoint reading of Section 10(23C)(vi) of the Income Tax Act and also the definition of the word person , we would think that there is no merit in the contention of the learned counsel for the appellant. In this context, we also notice that Form 56D, which is the form prescribed under Section 10(23C)(vi), also refers in the first column to the educational institution and, at the second column, to the trust or society. It provides for the signing of the application obviously by the pers .....

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