M/S SHRI RAM INSTITUTE FOR INFORMATON & TECHNOLOGY,KHANNA vs. ITO, W-IV, KHANNA

ITA No. 289-Chd-2018- M/s Shri Ram Institute for Infomration & Technology, Khanna 2

the appeal has agitated the action of the lower authorities in denying

the exemption from taxation to the assessee under the provisions of

section 11 of the Income Tax Act, 1961 (in short 'the Act').

are that the assessee Society is registered as a Charitable Institution

under section 12 /12A of the Income Tax Act. As per the objects of the

society, the assessee society is engaged in the educational activity. The

assessee is authorized as Distance Learning Centre of Punjab Technical

University as well as of Lovely Professional University. As per the

settlement with the aforesaid institutions, the fees are deposited by the

students in the name of concerned university, however, the said

universities namely Punjab Technical University and Lovely

Professional University remit some part of the fee to the assessee

institution for its services in the field of education to the students who

enroll themselves in the Distance Education Learning Programme of the

ITA No. 289-Chd-2018- M/s Shri Ram Institute for Infomration & Technology, Khanna 4 6. Considering the rival submissions, I am of the view, that the

action of the lower authorities in rejecting the claim of the assessee of

deduction u/s 11 of the Act merely on the above ground that the assessee

is an authorized Learning Centre of other Universities is not enough,

when it is established on the file that the assessee is involved in the

educational activity and is even entitled to a nominal fee fixed as

remuneration of the fee received by the concerned university. Even the

assessee has already been registered as Charitable institution u/s

12 / 12A of the Income Tax Act and there is no allegation that the

assessee is not pursing its objects. The Assessing Officer, therefore, is

directed to allow the claim of the assessee as per the provisions of

section 11 of the Act subject to the compliance of other limitations /

conditions as under the relevant provisions of the Act.

Ground No.3 : The assessee during the course of hearing did not 7.

press this ground and, hence, this ground is dismissed as ‘not Pressed’.

In the result, the appeal of the assessee is treated as partly

allowed.

Order dictated and pronounced in the Open Court immediately on

completion of hearing.

Sd/-

(संजय गग� / SANJAY GARG) �या�यक सद�य/ Judicial Member Dated : 06. 06.2019 “आर.के.”