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TMI Blog2020 (2) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal") in ITA No.287/Ind/2003. Assessment year involved is 1994-95. 2. This appeal was admitted on 30.11.2007 for determination of the following substantial question of law:- "Whether in the obtaining factual matrix the Income-tax Appellate Tribunal is justified in coming to hold that the assessee-respondent herein, is entitled to exemption under Section 10(20) sic. [10(22)] of the Income-tax Act, 1961 when the element imparting education to the students of normal schooling is absent to attract the exemption as engrafted under the aforesaid provision?" 3. Except unnecessary details, the facts of the case lie in narrow compass. Suffice it to say that the assessee is a Society registered under the M.P. Societies Registration Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal issue have been remanded to the Assessing Officer. 5. Learned counsel for the assessee though argued in support of the impugned order but he could not dispute the aforesaid proposition. 6. We have heard learned counsel for the parties. Nothing has been brought to our notice as to whether any further challenge was made to the order passed in M.P. Text Book Corporation (supra) or that after the remand order, the Assessing Officer has maintained its earlier view and denied or allowed such exemption to the assessee under Section 10(22) of the Act or any party has further preferred any appeal to the higher forum. 7. The Supreme Court in Assam State Text Book Production and Publication Corporation Ltd. vs. Commissioner of Income Tax, Gauha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, instead of remanding the matter to the High Court, it would be in the fitness of things that the matter stands remitted to the Assessing Officer to consider it de novo in the light of the judgments of the Rajasthan High Court and the Orissa High Courts (Secondary Board of Education vs. Income Tax Officer (86 ITR 408), with reference to the letter of C.B.D.T. dated 19th August, 1975, referred to in the judgment of the Rajasthan High Court in the case of Rajasthan State Text Book Board (supra) as also the letter of Central Government dated 9th July, 1973, referred to above." 8. Following the decision of the Supreme Court in Assam State Text Book Production (supra), the Division Bench of this Court in M.P. Text Book Corporation (supra) rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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