DCIT, EXEMPTION CIRCLE, RANCHI vs. M/S JAMSHEDPUR DIOCEASAN EDUCATION SOCIETY, JAMSHEDPUR

In the result, the appeal of the Revenue is, hereby, dismissed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.122/Ran/2019 Assessment Year: 2014-15 Dcit, Exemption Circle, Ranchi..................................................……Appellant Vs. M/S Jamshedpur Diocesan Education Society…..........……...…..…..Respondent Bishop’S House, Golmuri, Jamshedpur-831003. [Pan: Aaatj8652K] Appearances By: Shri Yogesh Agarwal, Ar, Appeared On Behalf Of The Appellant. Shri Pranob Kr. Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 22, 2023 Date Of Pronouncing The Order : July 10, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Revenue Against The Order Dated 26.11.2018 Of The Commissioner Of Income Tax (Appeals), Jamshedpur (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Revenue Is Aggrieved By The Action Of The Cit(A) In Allowing The Deduction U/S 11 Of The Act To The Assessee-Society Which Was Deducted By The Assessing Officer Observing That The Assessee-Society Was Carrying Out Its Educational Activities On Profit Motive Basis. 3. The Assessee-Society I.E. M/S Jamsedpur Diocesan Education Society Is A Society Engaged In Running Of Educational Institutions. The Society Is Registered Vide Registration No.943/2010-11 By The Director

carried on in such a manner that it excludes the largest portion of the population then it cannot remain a charitable activity as the term ‘charitable' means helping others who find it difficult to adequately help themselves due to their circumstances, mainly their economic conditions. However, in this case the average fees charged, per student per month, ranges from