Vichar Trust, Hyderabad V. Commissioner of Income Tax, (Exemptions), Hyderabad

ITA 1705/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9008 (ITAT-HYDERABAD)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 15-07-2020
• Assessment Year: misc
• Appeal Filed On: 21-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12A

Judgement Text

. PAGE 11 OF 12 I.T.ACT AND WAS DENIED EXEMPTION U/S.11 OF THE ACT WHICH WAS UNDER CHALLENGE BEFORE THE HON'BLE HIGH COURT. THE CASE OF GUJARAT STATE CO-OPERATIVE UNION (CITED SUPRA) ALSO IS WITH REGAR D TO CLAIM OF EXEMPTION U/S.10(22) OF THE ACT AND THE HON'BLE GUJ ARAT HIGH COURT IN THE SAID CASE HAS HELD AS UNDER: HELD, THAT THE ASSESSEE WAS A SOCIETY FOR DIFFUSIO N OF A CERTAIN BRANCH OF KNOWLEDGE, NAMELY, KNOWLEDGE OF THE CO-OPERATIVE MO VEMENT IN VARIOUS FIELDS GOVERNING HUMAN LIFE AND THE ACTIVITIES FOR THE PUR POSE WERE CARRIED OUT IN AN ORGANIZED AND SYSTEMATIC MANNER BY CONDUCTING REGUL AR COURSES FOR IMPARTING INSTRUCTION AND TRAINING ON VARIOUS SUBJECTS INCLUD ED INT EH CURRICULA AS WAS REFLECTED FROM THE LIST OF ITS ACTIVITIES. THE OBJE CT OF RUNNING A PRINTING PRESS HAD TO BE READ IN THE CONTEXT OF THE OBJECT OF PUBLISHI NG PERIODICALS, BOOKS, PAMPHLETS AND LITERATURE. IT WAS PART OF THE EDUCAT IONAL ACTIVITIES OF THE ASSESSEE-CO-OPERATIVE UNION. HAVING REGARD TO ITS O BJECTS AND THE NATURE OF ITS ACTIVITIES, IT WAS AN EDUCATIONAL INSTITUTION EXIST ING SOLELY FOR EDUCATIONAL PURPOSES. IT WAS ENTITLED TO EXEMPTION UNDER SECTI ON 10(22) FOR THE ASSESSMENT YEARS 1972-73 TO 1977-78. THEREFORE, THERE IS CLEAR DISTINCTION ON FACTS FROM THE CASE BEFORE US. THEREFORE, THE DECISIONS RELIED UPON BY THE ASSESSEE ARE CLEARLY DISTINGUISHABLE AND ARE THUS NOT APPLICABLE TO THE CASE BEFORE US. 12. AS REGARDS THE CLAIM OF THE ASSESSEE THAT IT SH OULD BE CONSIDERED AS CARRYING ON ACTIVITIES OF ADVANCEMEN T OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY, WE FIND THAT THE CIT (E ) HAS NOT GONE INTO THIS ASPECT OF THE ISSUE AT ALL. IT IS FOR THE CIT (E) T O EXAMINE ALL THE ASPECTS OF CHARITABLE ACTIVITY CLAIMED BY THE ASSESSEE WHEN THE ASSESSEE HAS APPLIED FOR REGISTRATION U/S 12A OF THE ACT. IN VIE W OF THE SAME, WE DEEM IT FIT AND PROPER TO REMAND THE ISSUE BACK TO THE FILE OF THE CIT (E)