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TMI Blog2018 (10) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... After getting reply from the Applicant trust, CIT(E) has not given any opportunity to the applicant trust either to establish its case and/or to substantiate the documents relied upon by the Applicant. As reasonable opportunity is mandatory before declining the approval, so on this aspect also, the impugned order is liable to be set aside. We consider it appropriate to remand back the case to the file of ld. CIT(E) to decide afresh within 03 months of this order. Appeal filed by the assessee is allowed for statistical purposes. - ITA No.710(Asr)/2017 - - - Dated:- 6-9-2018 - SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER For The Appellant : Sh. P.N. Arora (Ld. Adv.) For The Respondent : Smt. Prabhojot Kaur (Ld. DR) ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant, on feeling aggrieved against the order dated 29.09.2017 passed by the Ld. CIT(Exemption), Chandigarh, u/s. 10(23C)(vi) of the I.T. Act, 1961 (hereinafter called as the Act ). 2. The grounds of appeal raised by the assessee are under. 1. That the order passed by the Commissioner of Income Tax (Exemptions), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us. 4. Having heard the parties and after perusing the material on record, it reflects that the assessee is running a school namely St. Mary s School, Kala Chak Road, Sujanpur, Pathankot and had applied for approval u/s 10(23C)(vi) of the Act. During the proceedings before the ld. CIT(E), Ms. Madhu Bala, Managing Director of the trust filed an affidavit dated 06.09.2017 to effect that the trust was created with the object to educate the public by establishing schools, professional and technical colleges and other institutions or such educational purposes. The trust had only deals in educational services and had not doing any other activities other than the educational services. However, the ld. CIT(E) did not consider the claim of the applicant trust and observed in para no.7 that the aims and object of the applicant trust include several clauses which are not for the purposes of education. The object clauses such as............................................................................................... .................................................................................................. are not at all related to education and therefore, the activities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice at Chennai, the present applicant has been filed at the wrong jurisdiction. Let us to peruse the notification qua jurisdiction of CIT(Exemption) for grant of approval under section 10(23C)(vi) and other provisions of the Act: NOTIFICATION NO. 52/2014, Dated : October 22, 2014 ( Income-Tax) S.O. 2754 (E).- In exercise of the powers conferred by sub-section (1) and (2) of section 120 of the Income-Tax Act, 1961 (43 of 1961) and in supersession of the notification of the Government of India, Central Board of Direct Taxes number S.O.880(E), dated the 14th September, 2001, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (ii), dated the 14th September, 2001, except as respects things done or omitted to be done before such supersession, the Central Board of Direct Taxes hereby ( a) directs that the Commissioners of Income-tax specified in column (2) of the Schedule annexed hereto having their headquarters at the places specified in the corresponding entries in column (3) of the said Schedule shall exercise the powers and perform all the functions in respect of such cases or classes of cases as specified in column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... States of Karnataka and Goa All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 21 to 34 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 3. Commissioner of Income-tax (Exemption), Bhopal Bhopal States of Madhya Pradesh and Chhattisgarh All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 35 to 45 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at Serial numbers 46 to 49 and 117 to 130 specified in the notification of government of India bearing number S.O. _ dated the _ th October, 2014. 8. Commissioner of Income-tax (Exemption), Jaipur Jaipur State of Rajasthan All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 131 to 140 specified in the notification of government of India bearing number S.O. _ dated the _ th October, 2014. 9. Commissioner of Income-tax (Exemption), Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 190 to 224 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 13. Commissioner of Income-tax (Exemption), Patna Patna States of Bihar and Jharkhand All cases of persons in the territorial area specified in column (4) claiming exemption under clauses (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 and (47) of section 10, section 11, section 12, section 13A and section 13B of the Income-tax Act, 1961 and assessed or assessable by an Income-tax authority at serial numbers 228 to 235 specified in the notification of Government of India bearing number S.O. _ dated the _ th October, 2014. 14. Commissioner of Income-tax ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (via) of the Act shall be made in Form No.56D by any university or other educational institutions or any hospital or other medical institution refer to in sub-clause (vi) of Sub-clause (via) of clause 23C of Sec.10. 10. Further, according to Rule-2CA(1), the prescribed authority under sub-clause (vi) (via) of clause (23C) of Sec.10 shall be the Chief Commissioner or Director General, to whom the application shall be made as provided sub-rule (2). According to proviso to sub-section 1 of 2CA of the Act w.e.f, 15.11.2014 prescribed authority is Commissioner of Income Tax (Exemptions) before whom the application shall be made as provided in sub-rule-2. 11. Notes No.1 in Form No.56D clearly specified that the application form-A filed before the specified date, should be sent to the Chief Commissioner. According to the note no.1 as mentioned in Form No.56D, the application for grant of exemption u/s 10(23C)(vi) (via) can be filed before the Commissioner of Income Tax or Director of Income Tax, Exemption having jurisdiction over the university or other educational institution or hospital or other medical institution refer to in Serial No.1 of Form No.56D. Further prescribes ..... 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