NETAJI EDUCATION SOCIETY,ROHTAK vs. ITO EXEMPTION, ROHTAK
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals in ITA Nos. 4981 &
4982/Del/2025 for Assessment Years 2014-15 & 2015-16, arise against the Addl./JCIT(A), Bhubaneswar’s DIN & order No.
ITBA/APL/M/250/2025-26/1078487423(1)
&
1078488265(1) both dated 15.07.2025, in proceedings u/s 154 of the Income
Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges during the course of hearing that the precise question which arises for this tribunal’s apt adjudication herein is that of correctness of the learned lower authorities unanimous findings holding the assessee as not entitled for section 10(23C) exemption on the ground that it had not received income concern “on behalf of” any university or other
ITA Nos. 4981 & 4982/Del/2025
Netaji Education Society
2
educational institution. It is made clear that there is no dispute between the parties that the assessee itself is an educational society which is stated to be running it’s educational institution(s) after due recognition of the concerned regulatory bodies.
That being the clinching factual position, the tribunal hereby see no merit in the learned lower authorities interpretation of the impugned statutory provision once the assessee itself is the recipient of the concerned income since running it’s educational institution. Both the learned lower authorities impugned findings denying the above exception are hereby reverse therefore. Necessary computation shall follow as per law.
These assessee’s twin appeals ITA Nos. 4981 & 4982/Del/2025 are allowed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 23/09/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/09/2025
*Subodh Kumar, Sr. PS*