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TMI Blog2015 (8) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... itution and deriving an income out of it and it is the income from the educational institution derived by the society, which is to be excluded from the total income under Section 10(23C)(vi). Therefore, we reject the said contention. We are of the view that the contention of the appellant, which appears to be that they indicate that the society can earn from other objects which do not amount to imparting education, may not be correct. The objects appear to be ancillary to the main object of running the institution. We are not persuaded to hold that the objects can be anything, but ancillary to the main purpose, which is for imparting education. Therefore, we see no merit in the said contention. It is for the authority concerned to tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... H.M. Bhatia, learned counsel for the appellant and Mr. Mohit Maulekhi, learned counsel for the respondent / writ petitioner. 3. The learned counsel for the appellant would urge the following contentions before us: Firstly, it is contended that the educational institution is to move the Application; whereas, in this case, the Society has moved the Application. Secondly, he would contend that the learned Single Judge was in error in taking the view in regard to Objects 3, 4 5 in the memorandum of the Society. 4. In order to appreciate the contentions, we extract the following memorandum: 1. To impart the education to the students of the school with the aid of modern equipment and with the help and guidance of the best suited s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has already produced the documents relating to the previous three years, which is what is relevant. 7. As far as the first contention that the educational institution must itself move the Application is concerned, we notice that Section 10(23C)(vi) of the Income Tax Act provides as follows: 10. Incomes not included in total income. In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included (23C) any income received by any person on behalf of (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are of the view that the contention of the appellant, which appears to be that they indicate that the society can earn from other objects which do not amount to imparting education, may not be correct. The objects appear to be ancillary to the main object of running the institution. We are not persuaded to hold that the objects can be anything, but ancillary to the main purpose, which is for imparting education. Therefore, we see no merit in the said contention. 10. Regarding the last contention, we are of the view that it is for the authority concerned to take a decision. The only limitation, which has been put on the authority, was that it should decide the matter in accordance with the observations. We see nothing in the observations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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