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TMI Blog2014 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... laya in a rural segment situated at Dihuli in Barnahal, District Mainpuri. After obtaining the recognition of the National Council for Teacher Education (NCTE) for running the B Ed degree course, affiliation was obtained from the Dr Bhim Rao Ambedkar University, Agra. Apart from the B Ed course, the institution imparts education leading to the conferment of B A, B Sc & M Sc degrees. The first academic session commenced in 2004 - 05. Since receipts exceeded the threshold limit of Rupees one crore, an application under Section 10 (23C) (vi) was filed before the Chief Commissioner, Income Tax, Ghaziabad on 30 September 2009. The application was rejected on 31 August 2010, which led to the filing of an earlier writ petition (Writ Petition No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated as follows: "Provided further that the prescribed authority, before approving any fund or trust or institution or any university or other educational institution or any hospital or other medical institution, under sub-clause (iv) or sub clause (v) or sub-clause (vi) or sub-clause (via), may call for such documents (including audited annual accounts) or information from the fund or trust or institution or any university or other educational institution or any hospital or other medical institution, as the case may be, as it thinks necessary in order to satisfy itself about the genuineness of the activities of such fund or trust or institution or any university or other educational institution or any hospital or other medical institutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on record, it was clear that the society was only carrying on educational activities. The Division Bench relied upon a judgment of this Court in C.P. Vidya Niketan Inter College Shikshan Society Vs. Union of India & Ors.[2013] 359 ITR 322 (All)], in which it was held that the mere presence of objects in the memorandum providing for other charitable activities would not disentitle a society to claim approval under Section 10 (23C) (vi), where it is established that the institution is, in fact, carrying on only educational activities. In that context, the Division Bench held as follows: "In the facts and circumstances, we are of the opinion that as of now the petitioner society running educational institution by the name of C.P. Vidya Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next limb or ingredient to which the Chief Commissioner had to apply his mind was whether the institution exists for profit. The mere fact that a fee is being charged from B Ed students would not establish that the institution exists for profit. In fact, learned counsel appearing on behalf of the petitioner has placed reliance on the income and expenditure account for the year ending 31 March 2009 which shows that the total expenditure of the B Ed unit was Rs. 20,35,545/- whereas the fee received from B Ed students was only Rs. 2.32 lacs resulting in an excess of expenditure over income of Rs. 18,01,980/-. This aspect, which is of relevance, has not been considered in the impugned order. The submission of the petitioner before the Court is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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