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TMI Blog2015 (9) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... for charitable purposes is exempt from tax u/s.11(1)(a) only to the extent it is applied in India. Therefore, if the legislature wanted education in India itself for availing of the deduction, the legislature would have specifically stated so in the section itself. Since the son of the assessee is pursuing his MS Electrical Engineering in Washington, United States of America after completing his Secondary Education examination or its equivalent and since the interest expenditure is not in dispute, therefore, we do not find any reason as to why the assessee shall not get the benefit of deduction u/s.80E of the I.T. Act. In this view of the matter, we set aside the order of the CIT(A) and direct the Assessing Officer to allow the deduction u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the education should be taken in India only. Rejecting the explanation given by the assessee the Assessing Officer disallowed the claim of deduction u/s.80E amounting to ₹ 73,125/- on the ground that the educational institute is not authorised by any of the authorities as mentioned in section 80E(3)(c) of the I.T. Act. 4. Before CIT(A) it was submitted that the son of the assessee is taking higher education in Washington, United States of America and nowhere in the provisions it is mentioned that the Education should be taken in India only for claiming deduction u/s.80R. 5. However, the Ld.CIT(A) also was not satisfied with the explanation given by the assessee. He referred to the provisions of section 80E(3)(c) which reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes of America which according to him is not recognised by any of the authorities mentioned in section 80E(3)(c) of the I.T. Act. However, as per the requirement of the said section, it is any course of studies pursued after passing the Senior Secondary or its equivalent from any University or Board recognised by the Central Govt. He submitted that the Ld.CIT(A) confirmed the disallowance altogether on different ground. According to him the assessee has not furnished any evidence that the institution in which the assessee s son was taking education was an approved one by the Government and further there is no evidence that the assessee s son is pursuing any higher education. Referring to the Paper book, he drew the attention of the Bench th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of interest on loan is not in dispute. The dispute is only regarding allowability of the interest u/s.80E of the I.T. Act. We find the provisions of section 80E are as under : 80E. (1) In computing the total income of an assessee, being an individual, there shall be deducted, in accordance with and subject to the provisions of this section, any amount paid by him in the previous year, out of his income chargeable to tax, by way of interest on loan taken by him from any financial institution or any approved charitable institution for the purpose of pursuing his higher education 39[or for the purpose of higher education of his relative]. (2) The deduction specified in sub-section (1) shall be allowed in computing the total income in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual or the student for whom the individual is the legal guardian. 11. We find the Assessing Officer in the instant case denied the deduction claimed u/s.80E on the ground that the same is allowably only in case of Indian Educational Institutes which are authorised in India and naturally not for Abroad or Foreign education institutes. We find the Ld.CIT(A) went a step further and held that the assessee has not furnished any evidence that the university where his son is undertaking education is approved either by the Central Govt. or by any other authority authorised for this purpose and the assessee has not given the name of the course or program undertaken by his son in any of the university or institute. 12. So far as the ob ..... X X X X Extracts X X X X X X X X Extracts X X X X
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