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TMI Blog2016 (3) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Income Tax Act. Since the Principal Chief Commissioner of Income Tax has not doubted the genuineness of the activities of the society, we hereby direct him to grant registration under section 10(23C) of the Act. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ldren to Free And Compulsory Education Act, 2009" are mutually exclusive. Denial of exemption U/s 10 (23 C) (vi) of the Income Tax Act, 1961 for violation of provision of another Act. Viz The Right of Children to Free And Compulsory Education Act,2009, is arbitrary, unfair & unjust. The appellant be granted exemption U/s 10 (23 C) (vi) of the Income Tax act, 1961. 5. The Trust had moved application for Grant of Registration U/s 10 (23C) (vi) of the Act for the A.Y. 2014-15 on 24-09-2014, which was taken up for consideration on 29th September 2015 at 3:30 PM. The Ld. Pr. Chief Commissioner of Income Tax, by confronting the assessee with the RTE on the last moment, has deprived the assessee of reasonable opportunity and has passed on order in total violation of the principles of Natural Justice. The order of the Ld. Pr. Chief Commissioner of Income Tax being arbitrary, against the principles of Natural Justice be annulled. 6. The appellant craves leave to add, amend or delete any of the ground of appeal before the same is taken up for final disposal." 4. The learned counsel for the assessee while arguing before us, accepted the fact that even the unaided schools were req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority." 8. The recognition under this section is given to an institution which exists solely for educational purpose and the condition is that this is not running for the purpose of profits. Another condition is that it has to be approved by the prescribed authority. The prescribed authority is defined under Rule 2CA of the Income Tax Rules. Since the present issue does not involve the same, we are not going into that. There are two proviso attached to section 10(23C) of the Act which are relevant to decide the issue in question. The provisions read as under : "Provided that the fund or trust or institution [or any university or other educational institution or any hospital or other medical institution] referred to in sub-clause (iv) or sub-clause (v) [or sub clause (iv) or sub-clause (via) shall make an application in the prescribed form and manner to the prescribed authority for the purpose of grant of the exemption, or continuance thereof, under sub-clause (iv) or sub-clause (v) [or sub-clause (vi) or sub-clause (via)]. Provided further that the prescribed authority, before approving any fund or trust or institution or any university or other educational institution or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(23C)(vi) of the Act. The Income Tax Act is self-contained Act and a code in itself. The authorities acting under the dictate of the Income Tax Act has to restrain themselves within the provisions of the Income Tax Act only. Nowhere in the provisions of the Act it has been prescribed that non compliance of any provisions of any other Act would lead to denial of registration under this Act. This view has been subscribed by the Delhi Bench of the I.T.A.T. in the case of Civil Services Society Vs. DIT (Exemption) 93 DTR 314 (Del) in the following term : "6.2 No doubt to have a social conscience is a laudable human desire and the desire to ensure compliance in letter and spirit to the stated government policy necessarily ought to throb in the heart of each and every citizen. However, while adjudicating on the issues which arise for determination under the Income-tax Act which is a Central Act enshrined in "List I" of the Constitution of India the tax adjudicator/judge empowered by a Central Act cannot usurp the power and role of an authority which as per the Constitutional scheme has been entrusted upon the state Administration and in this case on the Department of Educa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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