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TMI Blog2025 (3) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... he law, the aims and objects of the petitioner-trust, we find that the findings arrived at by the Chief Commissioner of Income Tax in its impugned order do not warrant any interference. The exemption was claimed by the trust itself and not by an individual educational institute namely, GHG academy.
Thus, it cannot be conclusively said that the trust was found and existed solely for advancing education purposes, hence, it was rightly not granted exemption. Accordingly, the present writ petition is hereby dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Bahadur Education Trust Civil Appeal No.10511 of 2013 (SC), 2023 (454) ITR 273, and (vii) New Noble Educational Society Vs. CIT, 2023 (6) SCC 649. 3. Learned Senior counsel for the petitioner has taken this Court to the recent judgment passed by the Apex Court in case, 'New Noble Educational Soceity Vs. Chief Commissioner of Income Tax 1 and another', (2023) 6 SCC 649, and submits that the petitioner would be entitled to claim exemption. 4. Per contra, learned counsel appearing on behalf of the respondents submits that in view of the law laid down in New Noble Educational Society's case (supra) as well as in view of subsequent judgment in case Union of India's case(supra), petitioner would not be entitled to claim exemption. 5. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and poor people without any distinction of cast or religion, colour or race. (e) To hold Langars on various occasions and Gurpuravas and spread the teachings of one-ness humanity and brotherhood of mankind. (f) To conduct, organize and manage Meditation centres and to teach the right way and path to spiritualism for all mankind without any distinction of religion or cast, colour or race. (g) To acquire land, building on lease, purchase, donation from Public or Government for the purpose of setting up of Meditation Centres, Hospitals, Dispensaries and Educational Institutions. (h) Affording of medical relief in such manner as Trustees may think fit including:- (i) Setting up of hospitals or medical institutions and running them or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for multiple objectives. These multiple objectives are not educational." 7. Thus, so far as getting claim of exemption from the income received is that the same should be existing solely for educational purposes and not for profit, other than those mentioned in Sub-clause (iiiab) and Sub-clause (iiiad). Sub-clause (iiiab) and Sub-clause (iiiad) of Section 10 (23C)(vi) are reproduced herebelow: "(iiiab) any university or other educational institution existing solely for educational purposes and not for purposes of profit, and which is wholly or substantially financed by the Government; or (iiiad) any university or other educational institution existing solely for educational purposes and not for purposes of profit if the aggregate ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he expression "solely" is therefore important. Thus, in the opinion of this Court, a trust, university or other institution imparting education, as the case may be, should necessarily have all its objects aimed at imparting or facilitating education. Having regard to the plain and unambiguous terms or the statute and the substantive provisions which deal with exemption, there cannot be any other interpretation." 10. Again in Union of India Vs. Baba Banda Singh Bahadur Education Trust case(supra), the two judges Bench of the Apex Court, considered the aforesaid provision and observed as under: "5. In the recent decision of this Court in the case of New Noble casing the 5. Educational Society (supra), it is specifically observed and held b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , allowed. No costs"
11. Having noticed the law, the aims and objects of the petitioner-trust, we find that the findings arrived at by the Chief Commissioner of Income Tax in its impugned order dated 03.09.2013, do not warrant any interference. The exemption was claimed by the trust itself and not by an individual educational institute namely, GHG academy.
12. In the light of the aforesaid facts and circumstances, it cannot be conclusively said that the trust was found and existed solely for advancing education purposes, hence, it was rightly not granted exemption. Accordingly, the present writ petition is hereby dismissed.
Pending civil miscellaneous application, if any, shall stand disposed of accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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