TMI Blog2016 (3) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... neness of the activities of the society, we hereby direct him to grant registration under section 10(23C) of the Act. - Decided in favour of assessee. - ITA No. 781/Chd/2015 - - - Dated:- 10-3-2016 - SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER For the Appellant: Shri Anil Batra For the Respondent: Shri Manoj Mishra, CIT DR O R D E R PER RANO JAIN, A.M. : The appeal filed by the assessee is directed against the order of learned Principal Chief Commissioner of Income Tax, Chandigarh dated 30.9.2015 for assessment year 2014-15, rejecting the application of the assessee for approval under section 10(23C)(vi) of the Income Tax Act, 1961 (in short the Act ). 2. Briefly, the facts of the case are that the assessee is a society running an educational institution in the name of Kids-R-Kids in Sector 42, Chandigarh, which is from play ways to class VIII level. It is a registered trust, whereby the trust deed was registered by Sub Registrar, Chandigarh on 29.11.2000. It is also registered under section 12AA of the Income Tax Act, 1961 (in short the Act ) by CIT-II, Chandigarh vide his order dated 28..12.2012. Dur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Right of Children to Free And Compulsory Education Act, 2009 are mutually exclusive. Denial of exemption U/s 10 (23 C) (vi) of the Income Tax Act, 1961 for violation of provision of another Act. Viz The Right of Children to Free And Compulsory Education Act,2009, is arbitrary, unfair unjust. The appellant be granted exemption U/s 10 (23 C) (vi) of the Income Tax act, 1961. 5. The Trust had moved application for Grant of Registration U/s 10 (23C) (vi) of the Act for the A.Y. 2014-15 on 24-09-2014, which was taken up for consideration on 29th September 2015 at 3:30 PM. The Ld. Pr. Chief Commissioner of Income Tax, by confronting the assessee with the RTE on the last moment, has deprived the assessee of reasonable opportunity and has passed on order in total violation of the principles of Natural Justice. The order of the Ld. Pr. Chief Commissioner of Income Tax being arbitrary, against the principles of Natural Justice be annulled. 6. The appellant craves leave to add, amend or delete any of the ground of appeal before the same is taken up for final disposal. 4. The learned counsel for the assessee while arguing before us, accepted the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iiiad) and which may be approved by the prescribed authority. 8. The recognition under this section is given to an institution which exists solely for educational purpose and the condition is that this is not running for the purpose of profits. Another condition is that it has to be approved by the prescribed authority. The prescribed authority is defined under Rule 2CA of the Income Tax Rules. Since the present issue does not involve the same, we are not going into that. There are two proviso attached to section 10(23C) of the Act which are relevant to decide the issue in question. The provisions read as under : Provided that the fund or trust or institution [or any university or other educational institution or any hospital or other medical institution] referred to in sub-clause (iv) or sub-clause (v) [or sub clause (iv) or sub-clause (via) shall make an application in the prescribed form and manner to the prescribed authority for the purpose of grant of the exemption, or continuance thereof, under sub-clause (iv) or sub-clause (v) [or sub-clause (vi) or sub-clause (via)]. Provided further that the prescribed authority, before approving any fund or trust or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, in our view cannot be a ground for not granting approval under section 10(23C)(vi) of the Act. The Income Tax Act is self-contained Act and a code in itself. The authorities acting under the dictate of the Income Tax Act has to restrain themselves within the provisions of the Income Tax Act only. Nowhere in the provisions of the Act it has been prescribed that non compliance of any provisions of any other Act would lead to denial of registration under this Act. This view has been subscribed by the Delhi Bench of the I.T.A.T. in the case of Civil Services Society Vs. DIT (Exemption) 93 DTR 314 (Del) in the following term : 6.2 No doubt to have a social conscience is a laudable human desire and the desire to ensure compliance in letter and spirit to the stated government policy necessarily ought to throb in the heart of each and every citizen. However, while adjudicating on the issues which arise for determination under the Income-tax Act which is a Central Act enshrined in List I of the Constitution of India the tax adjudicator/judge empowered by a Central Act cannot usurp the power and role of an authority which as per the Constitutional scheme has been entru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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