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

40/- (minimum) to Rs. 1,428/- I.T.A No.122/Ran/2019 Assessment year: 2014-15 M/s Jamshedpur Diocesan Education Society (maximum) for the sixteen schools directly run by the society-trust as well as four other schools supported by the society-trust. By no stretch of imagination the fees can be said to be excessive or having the character of commercial activity. Therefore