M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

C.A. No.-003795-003795 - 2014Supreme Court2022 INSC 111119 October 2022Bench: HON'BLE THE CHIEF JUSTICE52 pages
For Petitioner: SHEKHAR KUMARFor Respondent: ANIL KATIYAR
AI SummaryDismissed

What did the Supreme Court hold?

The Supreme Court held that for exemption under Section 10(23C), all objects of the institution must relate to education, and profit-making activities are not permissible. It also ruled that compliance with state laws requiring registration of charitable institutions is mandatory.

What were the facts?

Appellants sought registration as educational institutions under Section 10(23C) of the IT Act. The High Court denied registration, holding that the institutions were not established 'solely' for education and that registration under the A.P. Charities Act was a prerequisite.

What were the issues?

Whether an educational institution must be established 'solely' for educational purposes to claim exemption under Section 10(23C), and if registration under state laws is a prerequisite for such exemption.

Which sections of the Income-tax Act were involved?

Section 10(23C),Section 11(4A)

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Cause title — parties, addresses and appearances
1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3795 OF 2014 M/S NEW NOBLE EDUCATIONAL SOCIETY APPELLANT(S) VERSUS THE CHIEF COMMISSIONER OF INCOME TAX 1 AND ANR. RESPONDENT(S) WITH CIVIL APPEAL NO. 3793 OF 2014 CIVIL APPEAL NO. 3794 OF 2014 CIVIL APPEAL NO. 9108 OF 2012 CIVIL APPEAL NO. 6418 OF 2012

J U D G M E NT

S. RAVINDRA BHAT, J.

1.

It has been said that education is the key that unlocks the golden door to freedom.1 In Avinash Mehrotra v Union of India2, this court underlined the object and value of education in the following words:

1An aphorism common to all faiths. Proverb 4:13 states, “Take hold of instruction, do not let go. Guard her, for she is your life.” The Pavamana Mantras (purifying mantras) appealing to be taken from darkness to light in Brihadaranyaka Upanishad, as part of verse 1.3.28 too emphasizes the value of knowledge and education, “Lead me from the darkness of ignorance to the light (of knowledge).” Surah Al-Baqarah, gives an important interpretation about learning, “He gives knowledge and wi om to whomever He wills and to whomsoever kno

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