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TMI Blog2021 (3) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... igible for exemption u/s 11 of I.T. Act, 1961 as the activities carried out by the society during the instant Assessment Year were not found to be covered by any limb of 'charitable purpose' as defined in section 2(15) of the I. T. Act, 1961. " 3. The brief facts of the case shows that assessee is a Society registered under the Societies Act as well as under Section 12AA of the Act. It carries out object of education. It has schools in Uttarakhand and Western UP. The ld. Assessing Officer noted the return filed by the assessee on 27.09.2012 declaring 'NIL' income for the assessment year 2012-13 claiming exemption under Section 11 of the Act. The case of the assessee was selected for scrutiny as limited scrutiny because the receipt of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws as expressed on the website of Good News for India and represented by the foreign donors which contribute to the assessee society are relevant basis of information, they remain the views of third parties and cannot be said to be reflective of the activities of the assessee society. Ultimately, the assessee society has to be judged according to the rules and regulations under which it was set up in India and asking whether its activities have been in compliance with the rules and regulations as laid out in the Memorandum of Association on the basis of which it was granted registration and exemption from tax under Indian I.T.Act, 1961. I have perused the Memorandum of Association of the assessee society. The aims and objects of the society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arted a secular education within the meaning of education as defined by the Hon'ble Supreme Court in the case of Sole Trustee, LokShikshan Trust vs. C/7 (1975) 101 ITR 235. I have also noticed that the New Theological College is imparting education in Theology as per the syllabus of the Senate of Seram pore College (University) which is a University set up under the Bengal Act-IV of 1918 and which has been recognized under section 2(f) of the UGC Act 1956 by the Government It is also observed from the submissions of the assessee that activities such as Bible translation are not being done by the assessee society but by another organization known as Wycliffe Bible translators. Furthermore, it is observed that the society has not establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formal degrees for theology as per the syllabus laid down by the Senate of Serampur College (University). The question, therefore, is whether an institution teaching Theology can claim to be imparting education within the meaning of section 2(15) of the I.T.Act, 1961 that would enable it to claim exemption either u/s 10(23C)(iiiad) or under section 11 of the I T Act, 1961. In this context the judgment of the High Court of Kerala in the case of CIT vs. St Mary's Malankara Seminary 348 ITR 69 (Kerala) is relevant In this case the assessee which was a seminary teaching students for priesthood claimed additional and alternative exemption u/s 10(23C)(mad) The Hon'ble High Court held that the term education enjoys wide connotation covering a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision of section 13(1)(b) are not applicable and the assessee trust is entitled to claim exemption u/s 11. 6.2 What flows from these judgments is that imparting of education in theology, of the nature given in New Theological College is very much an education within the meaning of education as defined by the Hon'ble Supreme Court in the case of Sole Trustee LokSiksha Trust and which would entitle an institution to claim exemption under the beneficial provision of the I T.Act. It also flows that merely because a society or trust draws its inspiration for certain charitable activities from religious tenets, as long as charitable activities of the society are not confined to the benefit of any particular community, it is entitled for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lower authorities. In assessee's own case on identical facts and circumstances for assessment years 2009-10 and 2011-12 the co-ordinate bench in ITA. Nos. 235 and 236 (Del) of 2015 decided this issue on 16.03.2018. The co-ordinate bench in para Nos. 8 to 15 decided the issue holding that assessee Society is eligible for exemption under Section 11 of the Act. Thus, the orders of the ld. CIT (Appeals) were upheld. The ld. DR could not show us any reason that why we should differ from the issue already decided by the co-ordinate bench when same facts and circumstances prevailed. In view of this, respectfully following the decision of the co-ordinate bench in assessee's own case for assessment years 2009- 10 and 2011-12 we dismiss the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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