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TMI Blog2018 (8) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Montessori method of education of children. She has post-graduation in English from a reputed institution in Chennai in the year 1998 and has completed her International Diploma in Montessori Studies, awarded by the Association Montessori Internationale, having its head-quarters in Netherlands in the year 1991, successfully. The author of the Trust Deed Ms.Rukmani Ramachandran hails from a literary family and her mother is a Tamil writer and a classical dance teacher at Kalakshetra. Her grandfather was a freedom fighter and a renowned Tamil literary figure. 2. The author of the Trust has been in Montessori method of education for six years prior to the date on which the Trust Deed was registered and she is committed to the Montesso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the response dated 23.03.2011. Further the petitioner would state that for the past 13 years they have been in academics and running educational institutions and their objects neither provide for any commercial activities or addressing to the society in general nor they have conducted any activity of such nature. Thus, they reiterated that the Trust exists solely for the purpose of running educational institution and no other activity of any nature. A detailed note on How the children participate and learn was enclosed with the response dated 23.03.2011. 4. The first respondent has passed the impugned order stating that Section 10(23C)(vi) of the Act stipulates that the institution/trust should exist solely for educational purpose and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments were given and the petitioner has submitted a representation styled as response to the notice dated 08.03.2011 , wherein they have given a detailed write up on as to how the children participate and learn. Without considering all these aspects, the respondent, has mechanically passed the impugned order and also by stating that he has taken a stand in several cases that for the purpose of approval under Section 10(23c)(vi), the objects of the Trust should include only educational purpose. There is no finding by the first respondent that one of the objects of the Trust that to work for the integrated development of children does not include educational activity, more particularly, based on the materials furnished by the petitioner. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the writ appeal was withdrawn since due to subsequent events, the Society got a relief. Therefore, the issue which was considered in the case has to be left open and moreover, the Court rejected the plea of the said writ petitioner largely relying upon Clause 4 of the objects of the Trust. Hence, the said decision also does not apply to the facts of the case. 8. Learned counsel for the petitioner referred to the decision of a Division Bench of High Court of Delhi in the case of Jaypee Institute of Information Technology Society Vs. Director General of Income Tax (Exemption) reported in (2009) 227 CTR (Del) 124. In the said case, the claim for exemption under Section 10(23C)(vi) was rejected on the ground that the petitioner Institute is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u Arakkattalai Vs. Chief Commissioner of Income Tax reported in (2014) 90 CCH 0184 ChenHC. The order impugned in the said writ petition was an order rejecting the renewal of recognition sought for by the petitioner under Section 10(23C)(vi) on the ground that the said Trust is not existing solely for the purpose of education. This Court considered the statutory provisions and held as follows: "14. In my view, while considering the claim for exemption, the substance of the claim would be more relevant than the form. In other words, the Authority should not be safely guided by the objects set out in various clauses in the Instrument of Trust (Deed of Trust). Rather, the authority should be guided by the activities of the Trust, as to how th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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