TMI Blog1977 (4) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ation filed by the petitioner and have permitted it to ask for an additional relief of quashing the assessment order dated March 28, 1977 (Produced as annexure I to Civil Misc. Application No. 3486 of 1977). The petitioner is Katra Education Society. According to its averments, it is running an Intermediate College which is recognised under the U. P. Intermediate Education Act. The petitioner c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ither a university nor an educational institution, but a society running various educational institutions and hence the provision of section 10(22) of the Act does not apply. The word " institution " has not been defined in the Act. There is no reason why an educational society cannot be regarded as an educational institution if that educational society is running educational institution or ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act and to decide afresh the petitioner's application for refund of income-tax. If the Income-tax Officer holds that the petitioner does not come within the ambit of section 10(22) of the Act, it will be open to him to make a fresh order of assessment against the petitioner for the year 1974-75. In the circumstances of the case, we direct the parties to bear their own costs. - - TaxT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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