NETAJI EDUCATION SOCIETY,ROHTAK V. ITO EXEMPTION, ROHTAK

ITA 4981/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773715 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: NAVEEN KUMAR GOYAL
• Section: 154

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4981/Del/2025 : Asstt. Year : 2014-15 ITA No. 4982/Del/2025 : Asstt. Year : 2015-16 Netaji Education Society, S. B. Model School, Bhiwani Road, Rohtak, Haryana-124001 Vs Income Tax Officer(E), Aayakar Bhawan, Rohtak, Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AAAAN5577A Assessee by: Sh. Naveen Kumar Goyal, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER 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. 2. Heard both the parties at length. Case files perused. 3. 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 Printed from counselvise.com 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. 4. 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. 5. 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. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 23/09/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "