M/s Sant Merry Educational Trust, Pathankot V. Commissioner of Income Tax, ( Examptions), Chandigarh

ITA 710/ASR/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1430 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-07-2018
• Assessment Year: misc
• Appeal Filed On: 22-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHOJ OT KAUR LD
• Assessee Lawyers: P N ARORA LD
• Keywords: Charitable institution; Opportunity of being heard; Competent authority
• Section: 12A; 12AA; 10

Judgement Text

IN THE INCOME TAX APPELLATE T RIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.710(ASR)/2017 ASSESSMENT YEAR: M/S. ST. MARYS EDUCATION TRUST, KALA CHAK ROAD, SUJANPUR, PATHANKOT PAN:AAGTS 0669B VS. CIT(EXEMPTIONS), CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY : SH. P.N. ARORA (LD. ADV.) RESPONDENT BY : SMT. PRABHOJOT KAUR (LD. D R) DATE OF HEARING: 05.07.2018 DATE OF PRONOUNCEMENT: 06.0 9.2018 ORDER PER N.K.CHOUDHRY, JM: THE INSTANT APPEAL HAS BEEN PREFERRED BY THE ASSESSEE/APPELLANT, ON FEELING AGGRIEVED AGAINST THE OR DER DATED 29.09.2017 PASSED BY THE LD. CIT(EXEMPTION), CHANDIGA RH, U/S. 10(23C)(VI) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2 . THE GROUNDS OF APPEAL RAISED BY THE ASSESSEE ARE UND ER. 1. THAT THE ORDER PASSED BY THE COMMISSIONER OF IN COME TAX (EXEMPTIONS), CHANDIGARH, U/S 10(23C)(VI) OF THE IT ACT, 1961, THEREIN REFUSING TO GRANT APPROVAL FOR EXEMPTION U/S 10(23C )(VI) OF THE IT ACT, 1961, IS AGAINST THE FACTS OF THE CASE AND IS UNTEN ABLE IN LAW . 2. THAT NO PROPER & REASONABLE OPPORTUNITY OF BEI NG HEARD WAS ALLOWED BEFORE REFUSING TO GRANT APPROVAL FOR EXEMPTION U/S 10(23C)(VI) OF THE IT ACT, 1961. AS SUCH, THE ORDER PASSED IS BAD IN LAW AND THE SAME IS LIABLE TO BE CANCELLED 3. THAT THE LD. CIT(E), CHANDIGARH REFUSED THE R EGISTRATION ON FLIMSY GROUNDS WITHOUT APPRECIATING THE FACTS OF THE CASE AND WITHOUT APPLYING HIS MIND. ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 2 4. THAT THE CIT(E) DID NOT APPRECIATE THAT THE SOCIETY SOLELY EXISTED FOR THE PURPOSE OF IMPARTING EDUCATION AND NOT FOR THE PURPOSE OF PROFIT AS OBSERVED BY THE CIT(E). THUS THE APPROVAL FOR GRANT OF EXEMPTION U/S 10(23C)(VI) OF THE IT ACT, 1961, AS CLAIMED SHOULD HAVE BEEN ALLOWED AS ALL THE CONDITIONS THEREIN WERE COMPLETELY FULFILLED. 5. THAT ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(E) WAS ONLY REQUIRED TO SEE IF THE OBJECTS OF SOCIETY ARE CHARITABLE AND WHETHER THE SOCIETY IS GENUINE OR NOT. 6. THAT THE WORTHY CIT(E) DID NOT APPRECIATE THAT T HE SOCIETY SOLELY EXISTED FOR EDUCATION PURPOSES AND WAS CLEARLY ENTI TLED FOR DEDUCTION AS CLAIMED U/S 10(23C)(VI) OF THE IT ACT, 1961 3. THE BRIEF FACTS OF THE CASE ARE THAT AN APPLICATION IN F ORM NO.56D FOR GRANT OF EXEMPTION/APPROVAL U/S 10(23C)(V I) OF THE ACT WAS FILED BY THE ASSESSEE/APPLICANT ON 30.09.2016 WHICH WA S TAKING INTO CONSIDERATION BY THE LD. CIT(E) WHILE AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE APPLICANT TRUST, VIDE LETTER DATE D 17.08.2017 FIXING THE CASE FOR 04.09.2017 AND THE ASSESSEE WAS ASKED TO SUBMIT VARIOUS DOCUMENTS/DETAILS TO SUBSTANTIATE THE NATURE AND GENUIN ENESS OF ITS ACTIVITIES BY THE FIXED DATE I.E., 04.09.2017, WHICH W AS REPLIED BY THE REPRESENTATIVE OF THE APPLICANT TRUST VIDE REPLY DAT ED 08.09.2017. THEREAFTER, THE LD. CIT(E) DECLINED TO GRANT APPROVA L U/S 10(23C)(VI) OF THE ACT MAINLY ON THE VARIOUS GROUNDS INTER-ALIA MAINL Y ON THE GROUND THAT THE APPLICANT SOCIETY HAVING ITS REGISTERED OFFICE AT CHENNAI AND HAVING GOT ITS REGISTRATION U/S 12AA OF THE ACT FROM TH E EXEMPTION OFFICE AT CHENNAI, THEREFORE, THE PRESENT APPLICATION HAS BEEN FILED AT THE WRONG JURISDICTION. THE ORDER IMPUGNED HEREIN WAS CHALLENGED BY THE APPLICANT TRUST AND IS IN CONSIDERATION BEFORE US. 4. HAVING HEARD THE PARTIES AND AFTER PERUSING THE MAT ERIAL ON RECORD, IT REFLECTS THAT THE ASSESSEE IS RUNNING A SCHOOL NAM ELY ST. MARYS SCHOOL, KALA CHAK ROAD, SUJANPUR, PATHANKOT AN D HAD APPLIED FOR APPROVAL U/S 10(23C)(VI) OF THE ACT. DURING THE P ROCEEDINGS BEFORE THE LD. CIT(E), MS. MADHU BALA, MANAGING DIRECTOR OF THE TRUST FILED AN ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 3 AFFIDAVIT DATED 06.09.2017 TO EFFECT THAT THE TRUST W AS CREATED WITH THE OBJECT TO EDUCATE THE PUBLIC BY ESTABLISHING SCHOOLS, PROF ESSIONAL AND TECHNICAL COLLEGES AND OTHER INSTITUTIONS OR SUCH EDUCATION AL PURPOSES. THE TRUST HAD ONLY DEALS IN EDUCATIONAL SERVICES AND HAD NOT DOING ANY OTHER ACTIVITIES OTHER THAN THE EDUCATIONAL SERVICES. HOWE VER, THE LD. CIT(E) DID NOT CONSIDER THE CLAIM OF THE APPLICANT TRUST AND OBSERVED IN PARA NO.7 THAT THE AIMS AND OBJECT OF THE APPLICANT TR UST INCLUDE SEVERAL CLAUSES WHICH ARE NOT FOR THE PURPOSES OF EDUCATIO N. THE OBJECT CLAUSES SUCH AS.................................................. ............................................. ................................................... ............................................... ARE NOT AT ALL RELATED TO EDUCATION AND THEREFORE, T HE ACTIVITIES OF THE APPLICANT TRUST DO NOT REMAIN SOLELY FOR EDUCATION PR E-REQUISITE FOR APPROVAL U/S. 10(23C) (VI) OF THE I.T. ACT. 5. RECENTLY ITAT BENCH AT AMRITSAR IN THE CASE OF SUTLEJ EDUCATIONAL CHARITABLE TRUST V. CIT(E), CHANDIGARH IN ITA NO.676(ASR)/2017 DECIDED ON 9 TH MAY, 2018 DEALT WITH THE IDENTICAL ISSUE AND DIRECTED THE GRANT OF APPROVAL U/S. 10(23C)(VI) TO THE ASSESSEE TRUST QUA SPSS, AN EDUCATIONAL INSTITUTION EXISTING SOLELY FOR THE PURPOSES OF EDUCATION AND NOT FOR THE PURPOSES OF PROFIT. THE RELE VANT PART OF THE ORDER IS REPRODUCED HEREIN BELOW. 5. IN VIEW OF THE FOREGOING, WE, VACATING THE FIND INGS BY THE LD. CIT(E), DIRECT THE GRANT OF APPROVAL UNDER SECTION 10(23C) (VI) TO THE ASSESSEE TRUST QUA SPSSS, AN EDUCATION INSTITUT ION EXISTING SOLELY FOR THE PURPOSES OF EDUCATION AND NOT FOR TH E PURPOSES OF PROFIT. THIS, OF COURSE, WOULD BE SUBJECT TO THE CA PITAL/FUNDS OF THE SCHOOL BEING NOT USED FOR ANY OTHER (NON-EDUCAT IONAL) ACTIVITY (OBJECT) BY THE ASSESSEE-TRUST, OR ANY OTHER CONDIT ION DEEMED FIT AND PROPER, VIZ. AS TO MAINTENANCE AND AUDIT OF SCH OOL ACCOUNTS SEPARATELY, ETC., IN ACCORDANCE WITH AND AS CONTEMP LATED BY LAW, THAT THE COMPETENT AUTHORITY MAY IMPOSE WHILE GRANT ING THE SAID APPROVAL. WE DECIDE ACCORDINGLY. ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 4 HENCE, CONSIDERING THE ISSUE IN HAND AS THE ASSESSEE TRUST ALTHOUGH HAVING MANY OBJECTS INCLUDING TO EDUCATE THE P UBLIC BY ESTABLISHING SCHOOLS, PROFESSIONAL AND TECHNICAL COLLEGES OR OTHER EDUCATIONAL INSTITUTIONS FOR SUCH EDUCATIONAL PURPOSES AS TH E APPLICANT TRUST THROUGH ITS MANAGING DIRECTOR OF THE TRUST FILED AFFIDAVIT TO THE EFFECT THAT THE TRUST WAS CREATED WITH THE OBJECT OF EDU CATE THE PUBLIC BY ESTABLISHING SCHOOL BY PROFESSIONAL AND TECHNICAL COLLEG ES OR OTHER EDUCATIONAL INSTITUTIONS FOR SUCH EDUCATIONAL PURPOSE AND THE TRUST HAD ONLY DEALS IN EDUCATIONAL SERVICES AND HAD NOT DOING ANY OTHER ACTIVITIES OTHER THAN THE EDUCATIONAL SERVICES. THE CO-ORDINATE BENCH AT AMRITSAR HAS ALREADY DEALT WIT H THE SIMILAR AND IDENTICAL ISSUE AND DIRECTED TO GRANT THE A PPROVAL, HENCE, IN VIEW OF THE ABOVE AS WELL AS IN VIEW OUR THOUGHTFUL CO NSIDERED VIEW, THE AFORESAID REASON OF REJECTION BY THE LD. CIT(E) CA NNOT BE APPROVED. 6. ANOTHER MAIN REASON FOR DECLINING OF APPROVAL U/S. 1 0(23C)(VI) OF THE ACT WAS THAT THE SOCIETY HAVING ITS REGISTERED OFFICE AT CHENNAI AND GOT ITS REGISTRATION U/S 12A FROM THE EXEMPTION OFFI CE AT CHENNAI, THE PRESENT APPLICANT HAS BEEN FILED AT THE WRONG JURISDICTI ON. LET US TO PERUSE THE NOTIFICATION QUA JURISDICTION OF CIT(EXEMPTION) FOR GRANT OF APPROVAL UNDER SECTION 10 (23C)(VI) AND OTHER PROVISIONS OF THE ACT: NOTIFICATION NO. 52/2014, DATED : OCTOBER 22, 2014 (INCOME-TAX) S.O. 2754 (E). IN EXERCISE OF THE POWERS CONFERRED BY SUB-SECTION (1) AND (2) OF SECTION 120 OF THE INCOME-TAX ACT, 1961 (43 OF 1961 ) AND IN SUPERSESSION OF THE NOTIFICATION OF THE GOVERNMENT OF INDIA, CENTRAL BO ARD OF DIRECT TAXES NUMBER S.O.880(E), DATED THE 14TH SEPTEMBER, 2001, PUBLISH ED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB SECTION (II) , DATED THE 14TH SEPTEMBER, 2001, EXCEPT ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 5 AS RESPECTS THINGS DONE OR OMITTED TO BE DONE BEFOR E SUCH SUPERSESSION, THE CENTRAL BOARD OF DIRECT TAXES HEREBY (A) DIRECTS THAT THE COMMISSIONERS OF INCOME-TAX SP ECIFIED IN COLUMN (2) OF THE SCHEDULE ANNEXED HERETO HAVING THEIR HEADQUARTERS AT THE PLA CES SPECIFIED IN THE CORRESPONDING ENTRIES IN COLUMN (3) OF THE SAID SCHEDULE SHALL EX ERCISE THE POWERS AND PERFORM ALL THE FUNCTIONS IN RESPECT OF SUCH CASES OR CLASSES OF CA SES AS SPECIFIED IN COLUMN (5), IN SUCH TERRITORIAL AREAS SPECIFIED IN THE CORRESPONDING EN TRIES IN COLUMN (4) OF THE SAID SCHEDULE; (B) AUTHORISES THE COMMISSIONERS OF INCOME-TAX REFE RRED TO IN THIS NOTIFICATION TO ISSUE ORDERS IN WRITING FOR THE EXERCISE OF THE POWERS AN D PERFORMANCE OF THE FUNCTIONS BY THE ADDITIONAL COMMISSIONERS OF INCOME-TAX OR JOINT COM MISSIONERS OF INCOME-TAX AND TAX RECOVERY OFFICERS, WHO ARE SUBORDINATE TO THEM , IN RESPECT OF CASES OR CLASSES OF CASES SPECIFIED IN COLUMN (5) IN SUCH TERRITORIAL A REAS SPECIFIED IN THE CORRESPONDING ENTRIES IN COLUMN (4) OF THE SAID SCHEDULE IN ACCOR DANCE WITH THE ORDERS ISSUED BY THE RESPECTIVE COMMISSIONERS OF INCOME-TAX. (C) AUTHORISES THE ADDITIONAL COMMISSIONERS OF INCOME- TAX OR JOINT COMMISSIONERS OF INCOME-TAX REFERRED TO IN CLAUSE (B) ABOVE, TO ISSU E ORDERS IN WRITING FOR THE EXERCISE OF THE POWERS AND PERFORMANCE OF THE FUNCTIONS BY THE ASSESSING OFFICERS, WHO ARE SUBORDINATE TO THE SAID ADDITIONAL COMMISSIONERS OF INCOME-TAX OR JOINT COMMISSIONERS OF INCO ME-TAX IN RESPECT OF CASES OR CLASSES OF CASES, IN RESPECT OF WHICH SUCH ADDITIONAL COMMISSIONERS OF INCOME-TAX OR JOIN T COMMISSIONERS OF INCOME-TAX ARE AUTHORISED BY THE COMMISSIONERS OF INCOME-TAX UNDER CLAUSE (B) ABOVE. SCHEDULE S.NO. DESIGNATION HEADQUARTERS TERRITORIAL AREA CASES OR CLASSES OF CASES (1) (2) (3) (4) (5) 1. COMMISSIONER OF INCOME-TAX (EXEMPTION), AHMEDABAD AHMEDABAD STATE OF GUJARAT, UNION TERRITORY OF DAMAN AND DIU, UNION TERRITORY OF DADRA AND NAGAR HAVELI ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24,) (46) AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 1 TO 20 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 2. COMMISSIONER OF INCOME-TAX (EXEMPTION), BANGALORE BANGALORE STATES OF KARNATAKA AND GOA ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 6 ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 21 TO 34 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 3. COMMISSIONER OF INCOME-TAX (EXEMPTION), BHOPAL BHOPAL STATES OF MADHYA PRADESH AND CHHATTISGARH ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 35 TO 45 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 4. COMMISSIONER OF INCOME-TAX (EXEMPTION), CHANDIGARH CHANDIGARH STATES OF JAMMU AND KASHMIR, HIMACHAL PRADESH, PUNJAB, HARYANA AND UNION TERRITORY OF CHANDIGARH ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME- TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 50 TO 68 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 5. COMMISSIONER OF INCOME-TAX (EXEMPTION), CHENNAI CHENNAI STATE OF TAMIL NADU AND UNION TERRITORY OF PUDUCHERRY (EXCLUDING YANAM AND MAHE DISTRICT) ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 69 TO 87 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH TH OCTOBER, 2014. 6. COMMISSIONER OF INCOME-TAX (EXEMPTION), DELHI-2 DELHI NATIONAL CAPITAL TERRITORY OF DELHI ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 88 TO 111 SPECIFIED IN THE ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 7 NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 7. COMMISSIONER OF INCOME-TAX (EXEMPTION), HYDERABAD HYDERABAD (I) STATES OF TELANGANA, ODISHA AND ANDHRA PRADESH (II) YANAM DISTRICT OF THE UNION TERRITORY OF PUDUCHERRY ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 46 TO 49 AND 117 TO 130 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 8. COMMISSIONER OF INCOME-TAX (EXEMPTION), JAIPUR JAIPUR STATE OF RAJASTHAN ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 131 TO 140 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 9. COMMISSIONER OF INCOME-TAX (EXEMPTION), KOCHI KOCHI (I) STATE OF KERALA, (II) MAHE DISTRICT OF THE UNION TERRITORY OF PUDUCHERRY, (III) UNION TERRITORY OF LAKSHADWEEP & MINICOY ISLANDS ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 152 TO 157 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 10. COMMISSIONER OF INCOME-TAX (EXEMPTION), KOLKATA KOLKATA STATES OF WEST BENGAL, ASSAM, MEGHALAYA, ARUNACHAL PRADESH, NAGALAND, MANIPUR, MIZORAM, TRIPURA, SIKKIM AND UNION TERRITORY OF ANDAMAN AND ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 158 TO 181 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 8 NICOBAR ISLANDS 11. COMMISSIONER OF INCOME-TAX (EXEMPTION), LUCKNOW LUCKNOW STATES OF UTTAR PRADESH AND UTTARAKHAND ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 141 TO 151 AND 182 TO 189 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 12. COMMISSIONER OF INCOME-TAX (EXEMPTION), MUMBAI MUMBAI AREA COVERED BY MUNICIPAL CORPORATION OF GREATER MUMBAI AND NAVI MUMBAI MUNICIPAL CORPORATION ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 190 TO 224 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 13. COMMISSIONER OF INCOME-TAX (EXEMPTION), PATNA PATNA STATES OF BIHAR AND JHARKHAND ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 228 TO 235 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. 14. COMMISSIONER OF INCOME-TAX (EXEMPTION), PUNE PUNE STATE OF MAHARASHTRA EXCLUDING MUMBAI AND NAVI MUMBAI ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23), (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46 AND (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME-TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY AT SERIAL NUMBERS 227 AND 236 TO 241 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOBER, 2014. ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 9 2. THIS NOTIFICATION SHALL COME INTO FORCE WITH EFF ECT FROM THE 15TH DAY OF NOVEMBER, 2014. F.NO.187/38/2014 (ITA.I)] (DEEPSHIKHA SHARMA) DIRECTOR 6. FROM SR. NO. 4 OF THE AFORESAID NOTIFICATION, COMMISS IONER OF INCOME-TAX (EXEMPTION), CHANDIGARH HAVING JURISDICTION OF ALL CASES OF PERSONS IN THE TERRITORIAL AREA SPECIFIED IN COLUMN (4) CLAIMING EXEMPTION UNDER CLAUSES (21), (22), (22A), (22B), (23) , (23A), (23AAA), (23B), (23C), (23F), (23FA), (24), (46) AN D (47) OF SECTION 10, SECTION 11, SECTION 12, SECTION 13A AND SECTION 13B OF THE INCOME- TAX ACT, 1961 AND ASSESSED OR ASSESSABLE BY AN INCOME-TAX AU THORITY AT SERIAL NUMBERS 50 TO 68 SPECIFIED IN THE NOTIFICATION OF GOVERNMENT OF INDIA BEARING NUMBER S.O. _ DATED THE _ TH OCTOB ER, 2014, FALLS WITHIN THE STATES OF JAMMU AND KASHMIR, HIMACHAL PRAD ESH, PUNJAB, HARYANA AND UNION TERRITORY OF CHANDIGARH. 7. FURTHER FROM THE AFORESAID NOTIFICATION, IT IS CLEAR T HAT ALL CLASSES OF PERSONS ASSESSED OR ASSESSABLE BY AN INCOME-TAX AUTHORITY A T STATES OF JAMMU AND KASHMIR, HIMACHAL PRADESH, PUNJAB, HARYANA AND UNION TERRITORY OF CHANDIGARH, CAN BE SUBJECTED TO COMMISSIONER OF INCOME-TAX (EXEMPTION) FOR APPROPRIATE APPROVAL. 8. IN THE INSTANT CASE, FROM THE DOCUMENTS AVAILABLE ON R ECORD IT IS APPARENT THAT THE ASSESSEE TRUST HAS BEEN ASSESSED REGULARLY AT THE OFFICE OF ITO, WARD-6 AT PATHANKOT, SINCE, A.Y: 2011- 12 AND THE SCHOOL WHICH IS RUN BY THE APPLICANT TRUST IS ALSO APPROVED IN PUNJAB STATE AND SITUATED WITHIN THE JURISDICTION OF INCOME TAX DEPARTME NT, PATHANKOT (PUNJAB) AND IN THE APPLICATION THE APPLICANT TRUST HAD MENTIONED THE ADMINISTRATIVE OFFICE AT KALA CHAK ROAD, SUJANPUR, PA THANKOT. ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 10 9. ACCORDING TO RULE 2CA(1), AN APPLICATION FOR APPROVAL U/S 10(23C) (VI) & (VIA) OF THE ACT SHALL BE MADE IN FOR M NO.56D BY ANY UNIVERSITY OR OTHER EDUCATIONAL INSTITUTIONS OR ANY HOS PITAL OR OTHER MEDICAL INSTITUTION REFER TO IN SUB-CLAUSE (VI) OF SUB -CLAUSE (VIA) OF CLAUSE 23C OF SEC.10. 10. FURTHER, ACCORDING TO RULE-2CA(1), THE PRESCRIBED AUTHORITY UNDER SUB-CLAUSE (VI) (VIA) OF CLAUSE (23C) OF SEC.10 SHAL L BE THE CHIEF COMMISSIONER OR DIRECTOR GENERAL, TO WHOM THE APPLICATI ON SHALL BE MADE AS PROVIDED SUB-RULE (2). ACCORDING TO PROVISO TO SUB-SECTION 1 OF 2CA OF THE ACT W .E.F, 15.11.2014 PRESCRIBED AUTHORITY IS COMMISSIONER OF INCOME TAX (EXEMPTIONS) BEFORE WHOM THE APPLICATION SHALL BE MAD E AS PROVIDED IN SUB-RULE-2. 11. NOTES NO.1 IN FORM NO.56D CLEARLY SPECIFIED THAT THE A PPLICATION FORM-A FILED BEFORE THE SPECIFIED DATE, SHOULD BE SENT TO THE CHIEF COMMISSIONER. ACCORDING TO THE NOTE NO.1 AS MENTIONED IN FORM NO.56D, THE APPLICATION FOR GRANT OF EXEMPTION U/S 10 (23C)(VI) & (VIA) CAN BE FILED BEFORE THE COMMISSIONER OF INCOME TAX OR D IRECTOR OF INCOME TAX, EXEMPTION HAVING JURISDICTION OVER THE UNI VERSITY OR OTHER EDUCATIONAL INSTITUTION OR HOSPITAL OR OTHER MEDICAL IN STITUTION REFER TO IN SERIAL NO.1 OF FORM NO.56D. FURTHER PRESCRIBES THAT NAME AND ADDRESS OF REGISTERED OFFICE OF UNIVERSITY OR OTHER EDUCA TIONAL INSTITUTION OR THE OFFICE OR OTHER MEDICAL INSTITUTION REFER TO IN SUB- CLAUSE (VI) OR SUB-CLAUSE (VIA) OF CLAUSE 23C OF SEC.10. 12. WHILE COMING TO THE INSTANT CASE AS PER MANDATE OF FORM NO.56D AS WELL AS RULE-2CA, THE NAME AND ADDRESS OF REG ISTERED OFFICE OF UNIVERSITY OR OTHER EDUCATIONAL INSTITUTION HAS TO B E GIVEN, THEREFORE, IN THE INSTANT CASE AS THE SCHOOL IS REGISTERED IN PUNJAB A ND OPERATING ITA NO.710/ASR/2017 M/S. ST. MARYS ED UCATIONAL TRUST V. CIT(E) 11 AT KALACHAK ROAD, SUJANPUR, PATHANKOT WHICH COMES UNDE R THE JURISDICTION OF CIT(E), CHANDIGARH. EVEN THE ASSEEEE SIN CE 2011-12 IS REGULARLY ASSESSED AT PATHANKOT AND THEREFORE ACCORDING TO THE NOTIFICATION REFERRED ABOVE, THE JURISDICTION VEST WIT H THE CIT(E) TO GRANT APPROVAL UNDER SECTION 10(23C)(VI) OF THE ACT. HE NCE ON THE AFORESAID ANALYZATION AND CONSIDERATION, WE DO NOT HA VE ANY HESITATION TO HELD THAT THE LD. CIT(E), CHANDIGARH IS HAVING J URISDICTION TO DECIDE THE APPLICATION UNDER CONSIDERATION FILED BY THE APPEL LANT. 13. WE ALSO OBSERVED THAT AFTER GETTING REPLY FROM THE A PPLICANT TRUST, THE LD. CIT(E) HAS NOT GIVEN ANY OPPORTUNITY TO THE APPLICANT TRUST EITHER TO ESTABLISH ITS CASE AND/OR TO SUBSTANTIATE THE DOCUMENTS RELIED UPON BY THE APPLICANT. AS REASONABLE OPPORTUNIT Y IS MANDATORY BEFORE DECLINING THE APPROVAL, SO ON THIS ASPECT ALSO, T HE IMPUGNED ORDER IS LIABLE TO BE SET ASIDE. IN OVERALL CONSIDERATIO N, WE CONSIDER IT APPROPRIATE TO REMAND BACK THE CASE TO THE FILE OF LD. CIT(E) TO DECIDE AFRESH WITHIN 03 MONTHS OF THIS ORDER, IN VIEW OF THE OBSERVATIONS AND ANALYZATIONS MADE IN THIS ORDER, WHILE AFFORDING REASO NABLE OPPORTUNITY OF BEING HEARD TO THE APPLICANT/APPELLA NT, 6 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 06.09.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 06.09.2018 /PK/ PS.