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TMI Blog2015 (3) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... y existing for educational purposes . The conduct of the assessee and the activities carried on by the assessee clearly established that it was solely engaged in providing education to the girl students in the rural area in which it had established its Nursing Institute. Thus we direct the AO to allow the benefit of exemption under section 10(23C) ( i i i ad) of the Act . - Decided in favour of assessee. - ITA Nos. 223 to 226/CHD/2014 - - - Dated:- 8-8-2014 - SHRI T.R.SOOD AND Ms. SUSHMA CHOWLA, JJ. For The Appellant : Shri N.K.Saini For The Respondent : Shri J.S.Nagar,DR ORDER PER SUSHMA CHOWLA, JM The bunch of appeals filed by the same assessee are directed against the order of the Commissioner of Income Tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, for the year under consideration had furnished the return of income declaring total income at 'Nil' after claiming exemption under section 10(23C)(iiiad) of the Act. During the course of proceedings, the Assessing Officer noted the aims and objects of the assessee-society and also noted the fact that the aims and objects were changed w.e.f. assessment year 2011-12. The Assessing Officer observed that the aims and objects of the assessee for the year under consideration were not according to the activities of the society and the exemption under section 10(23C)(iiiad) of the Act was claimed wrongly. In reply, the assessee explained that from inception the aim of the society was to carry on educational activity and it had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee was running Nursing College and the excess of income over expenditure was eligible for deduction under section 10(23C)(iiiad) of the Act. It was further pointed out by the ld. AR for the assessee that the Assessing Officer has referred to various objects of the assessee society but the only object pursued was in the field of education and hence, the assessee was entitled to the aforesaid exemption. Our attention was drawn to the copy of the objects placed at pages 42 to 44 of the Paper Book. Reference was made to the notes on activities of the society furnished before the Assessing Officer which is placed at page 45 of the Paper Book under which it was clarified that the assessee had established Nursing Institute in the name o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the administration in the wake of natural calamities, (vii) To educate the people in General Audit Aids and other ill effects of tobacco and intoxicants through seminars and people to people. (viii) To take steps to provide also as well as Ayurvedic Check-ups from the time from the aids received through donations from General Public, Government and Social and Religious Organizations. (ix) To arrange medical camps, such as eye camps, general clinical check. (x) Arrange the welfare programme like help of poor students, help of the widows by giving swing machine, providing sports kits to the youth clubs of villages. (xi) The society will maret educational and other education related institutions of any kind. 9. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption under section 10(23C)(iiiad) of the Act, as its total turnover was less than Rs. One Crore. The provisions of under section 10(23C)(iiiad) of the Act provides as under : 10(23C) any income received by .. (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate annual receipts of such university or educational institution do not exceed the amount of annual receipts as may be prescribed; 11. In the mandate of the said provisions of the Act it is provided that where any university or technical institution is in existence solely for educational purposes and not for the purpose of profit and where the aggregate annual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... types of charitable activities which were all charitable in nature, but had engaged itself solely for the purpose of running the educational institute under the name and style of Saraswati Nursing Institute. No other project other than the provision for education had been undertaken by the assessee in any of the years. In view thereof, where the assessee had solely engaged in engaging itself and providing education through its Nursing Institute to girls students and where the annual receipts of the said institute were less than the prescribed limit, we hold that the assessee is entitled to the benefit of exemption under section 10(23C)(iiiad) of the Act. Merely because the assessee in its aims and objects had prescribed other objects which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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