TMI Blog2023 (12) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity of education. A.R. pointed almost 19 decisions, but the same will not be applicable in Assessee s case as in Assessee s case, the assessee is doing other activities and not exclusively dealing with education as explained and decided by the latest decision of Hon ble Apex Court in case of New Noble Education Society (Supra). Therefore, there is no need to interfere with the findings of CIT (Exemption). Thus, both the appeals filed by the assessee are dismissed. - Ms. Suchitra Kamble, Judicial Member And Shri Waseem Ahmed, Accountant Member For the Assessee : Shri R.D. Lalchandani, A.R. For the Revenue : Shri Shramdeep Sinha, Sr. D.R. ORDER PER : SUCHITRA KAMBLE, JUDICIAL MEMBER: - These two appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. 4. The learned CIT(A) erred in not taking into consideration various submissions judgements holding that an assessee can have more than no object other than the educational institution but it would be entitled to exemption u/s 10 vide Madras High Court judgement reported in 135 ITR pg. 485 also Delhi High Court WP (C) No. 5311 of 2008. 3. The assessee trust made an application in form 56D seeking approval u/s. 10(23C)(vi)(via) of the Income Tax Act, 1961 accompanied by the various documents and the same was rejected by the CIT(E) on 28-10-2020 on the ground that the institution is engaged in the multi-objects apart from education. The assessee further made an application dated 28-10-2020 which was rejected by the CIT(E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption u/s 10(23C)(vi) 6. The CIT had rejected the application stating that education is not the sole object of the trust. 7 The Appellant submits that [a] The provisions of section 10 apply to a person 10. Incomes not included in total income in computing the total income of previous year of any person, any income falling within any of the following clauses shall not be included- [b] The provisions of section 10(2 3Clivil state as under:- Any university or other education institution existing solely for education purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiab) and which may be approved by the [Principal Commissioner or Commissioner]; 8. Thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation Society supra and in fact after verifying the objects of the society which is placed before us at page no. 4 of the paper book of the assessee clearly sets out that the assessee is not solely into the activity of education. The ld. A.R. pointed almost 19 decisions, but the same will not be applicable in Assessee s case as in Assessee s case, the assessee is doing other activities and not exclusively dealing with education as explained and decided by the latest decision of Hon ble Apex Court in case of New Noble Education Society (SC). Therefore, there is no need to interfere with the findings of CIT (Exemption). Thus, both the appeals filed by the assessee are dismissed. 8. In the result, both the appeals filed by the assessee are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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