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TMI Blog2023 (12) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by order dated 28.10.2020 by treating it as filed. 2. Without prejudice to Ground No.1 the rejection of the application without giving opportunity to the appellant of being heard is against the rules of natural justice & therefore bad in law. 3. The learned CIT(A)(exemption) erred in not considering the petition dated 28.11.2020 for restoration of the application. 3. The learned CIT(A) erred in not taking into consideration various submissions & judgements holding that an assessee can have more than one object other than the educational institution but it would be entitled to exemption u/s 10 vide Madras High Court judgement reported in 135ITR Pg. 485 & also Delhi High Court WP (C) No. 5311 of 2008." ITA No. 164/Rjt/2022 "1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part from education. 5. At the time of hearing, the ld. A.R. submitted that the Hon'ble Apex Court of New Noble Society Education vs. CIT (Civil Appeal No. 3795 of 2014 order dated 19-10-2022) has not considered the aspect of person and institution cannot be equated. The ld. A.R. submitted assessee's application should not have been rejected as the assessee is also engaged in the educational institutions as required u/s. 10(23C)(VI) of the Act. The ld. A.R. also submitted written submissions as follows: "Date: 11 12 2023 Sadhu Vaswani Centre (Saurashtra) 3/8 Gayakwadi Plot Rajkot Appellant Vs The CIT (Exemptions) Ahmedabad Respondent I.T.A. No. : 145/RJT/2020 I.T.A. No : 164/RJT/2022 Assessment Year : 2020-21 Against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es on educational activities. 11 The Hon'ble Supreme Court has decided a matter in the case of New Noble Education Society. In this judgement The Hon' court has decided the meaning of the word "Solely "Education" "Incidental". A synopsis of the decision and the pages in ITR 448 where they have discussed the terms before coming to their conclusion is enclosed. 12 The appellant submits that the Hon'ble Court has not discussed or decided the submission that the person (Trust) can be different from the institution that carries on the educational work. 13 The Appellant therefore submits that his case is not covered by the decision of the Hon'ble Supreme Court. 6. The ld. D.R. relied upon the order of the ld. CIT(E) and the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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