TMI Blog2020 (12) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue against the orders of the ld. CIT( A)-40 , Delhi, dated 25.10.2017. 2. Since, the issues involved in all these appeals are common, they were heard together. 3. In ITA No. 240 /Del/2018, following grounds have been raised by the revenue: 1. On the facts and in the circumstances of the case and in law, the ld. CIT (A) has erred in holding that various activities of the assessee, like developing/ printing/publishing sale of text books and other teaching material, etc. fall within the expression of education read with definition of charitable purpose as per section 2 (15) of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case and in law, the ld. CIT (A) has erred in holding that the assessee is entitled to exemption of income u/ s 11 12 particularly when assessee s activities on account of developing/ printing/publishing and also text books and other teaching material, etc. constitute business activity and the same could not be considered as charitable activity as per law. 4. The entire facts have been taken from the record of the ld. CIT (A). 5. The assessee is registered under section 12A vide order dated 27.12.197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity. As regards distribution of free books/ reading material and school bags to needy students, it was held to be business promotion. The activity of the assessee was held to be not eligible for exemption under section 11 and 12 and to be taxable as business income under Chapter IV of the Income Tax Act. It was also held that the assessee not complied with the provisions of section 11 (4A) for the activities of sale/purchase of books. It was also noted that appeal has been preferred before the Hon'ble ITAT in the assessee's own case for assessment years 2006-07 to 2010-11 which were yet to be decided at that stage. Income was computed at ₹ 5,13,58,420/-. 9. Aggrieved by the assessment order, the assessee filed appeal before the ld. CIT (A). 10. Submissions made by the assessee before the ld. CIT (A) are as under: It is kindly submitted that appeals in respect of assessment years 2006-07, 2007-08, 2008-09 2009-10 were pending before the Hon'ble Delhi High Court for the assessment year 2010-11 the appeal was pending before ITAT for the assessment years 2011-12, 2012-13, 2013-14 are pending before yourself The issues in all the cases are same/id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n within the meaning of section 2(15) and it is entitled for exemption under section 11. The ld. CIT (A) held that the assessee is eligible for exemption u/s 11 within the meaning of 2(15) of the I.T. Act. 15. We have gone through the entire record. 16. The matter stands squarely covered by the order of the Co-ordinate Bench of the Tribunal for the assessment year 2010-11 and the judgment of Hon ble Jurisdictional High Court in the case of the assessee for the assessment years 2006-07, 2007-08, 2008-09 2009-10. 17. The Hon'ble Delhi High Court in the order dated 03.05.2017 in ITA Nos. 807, 810, 811, 812/2015 CM No. 24170 of 2015 have held as under: 27. Reverting to the case on hand, the Court finds that what the ITAT has held in the impugned order is contrary to the settled law as explained in the above decisions. The ITAT came to the erroneous conclusion that merely because the Assessee had generated profits out of the activity of publishing and selling of school text books it ceased carrying on the activity of 'education.' The ITAT failed to address the issue in the background of the setting up of the Assessee, its control and management and the source ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order 2010-11, in assessee's own case, subsequent to the order of the Hon ble Jurisdictional High Court, the Co-ordinate Bench of ITAT Delhi in ITA No. 674/Del/2014 held as under: 6. We have carefully gone through the record. There is no denial of the fact, as observed by the Hon'ble High Court, that for about 34 years the assessee has been engaged in the field of education within the meaning of section 2(15) of the Act and consequently eligible the exemption u/s 11 of the Act. Vide paragraph Nos. 20 to 28 of the order in assessee's own case for the assessment years 2006-07 to 2009-10 the Hon'ble High Court, while referring to the decisions in Sole Trustee (1975) 101 ITR 234 (SC), Assam Text Book Production Publication Corporation Limited vs. CIT (2009) 319 ITR 317 (SC), C1T vs. Rajasthan State Text Book Board (2000) 244 CTR 667 (Raj), Secondary Board of Education vs. ITO (1972) 86 ITR 408 (Ori), Institution of Chartered Accountants of India vs. Director General of Income Tax (Exemptions) (2012) 347 ITR 99 (Del), Commissioner of Income Tax vs. M.P. Rajya Pathya Pustak Nigam (2009) 226 CTR 497 (MP), General of Income Tax (Exemptions) (2014) 362 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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