9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 1031 - AT - Income TaxApproval u/s. 10(23C)(vi)(via) - Claim denied on the ground that the institution is engaged in the multi-objects apart from education - HELD THAT - It is pertinent to note that the distinguishing facts which have been pointed out by the ld. A.R. does not stand in toto in light of decision of Hon ble Apex Court in New Noble Education Society 2022 (10) TMI 855 - SUPREME COURT and in fact after verifying the objects of the society which is placed before us clearly sets out that the assessee is not solely into the activity 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.
Issues involved:
The rejection of the application for registration by CIT(Exemption) without opportunity to be heard, failure to consider petition for restoration, interpretation of multiple objects apart from education for exemption u/s 10. ITAT RAJKOT Judgment Summary: Issue 1: Rejection of Registration Application The appeals were filed against orders passed by CIT(Exemption), Ahmedabad for assessment year 2020-21, rejecting the application for registration by treating it as filed without giving an opportunity to be heard. The rejection was challenged as against the rules of natural justice and bad in law. Issue 2: Failure to Consider Restoration Petition The CIT(A)(exemption) was criticized for not considering the petition for restoration of the application, which was dated 28.11.2020, adding to the grievances of the appellant. Issue 3: Interpretation of Multiple Objects for Exemption u/s 10 The core issue in both appeals was the rejection of the assessee's application for approval under section 10(23C)(vi)(via) on the basis that the institution was engaged in multiple objects apart from education. The appellant contended that despite having various objects, the institution was engaged in educational activities as required by law for exemption u/s 10. The appellant argued that the Hon'ble Apex Court in a relevant case did not equate a person with an institution, emphasizing that the rejection was unjustified as the institution was involved in educational activities as required by law. However, the ld. D.R. supported the CIT(E) order and cited the New Noble Education Society case. After hearing both parties, the Tribunal noted that the appellant's case did not align with the decision of the Hon'ble Apex Court in New Noble Education Society, as the institution was found to be engaged in various activities beyond education. Despite the appellant's submissions and cited judgments, the Tribunal upheld the CIT(Exemption) findings and dismissed both appeals. In conclusion, the Tribunal dismissed both appeals filed by the assessee, emphasizing that the institution was not solely focused on educational activities as mandated by law, as per the decision in the New Noble Education Society case.
|
