No AI summary yet for this case.
ITA No. 289-Chd-2018- M/s Shri Ram Institute for Infomration & Technology, Khanna 2
That the Ld. CIT(A) was not justified to arbitrarily uphold the action of the Ld. Assessing Officer in not allowing exemption claimed u/s 11 of the Income Tax Act, 1961.
That the Ld. CIT(A) was not justified to arbitrarily uphold the action of the Ld. Assessing Officer in not allowing exemption u/s 10(23C)(iiiad) of the Income Tax Act, 1961. Ground Nos.1 & 2 : The assessee through ground Nos. 1 & 2 of 3.
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').
The brief facts relating to the issue raised vide ground Nos. 1 & 2
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.”