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| The Tax Publishers2020 TaxPub(DT) 5383 (Pat-HC) INCOME TAX ACT 1961
Section 10(23)(vi)
While concluding that assessee a Bihar Combined Entrance Competitive Examination Board was not an educational institution, did not have complete material, including as to whether it was generating any profit by taking fees for conducting the examination. Thus, matter was remanded back to the authority for consideration afresh.
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Exemption under section 10(23c)(vi) - Educational institution - Eligibility of -
Assessee, a Bihar Combined Entrance Competitive Examination Board, claimed exemption under section 10(23)(vi) which was denied on the ground that assessee was not an educational institution. Held: While concluding that assessee was not an educational institution, did not have complete material, including as to whether it was generating any profit by taking fees for conducting the examination. Thus, the matter was remanded back to the authority for consideration afresh, by affording opportunity to the parties to place all material, enabling the authority to arrive at a decision in accordance with law.
REFERRED : Visvesvaraya Technological University v. Asstt. CIT 2016 (12) SCC 258 : 2016 TaxPub(DT) 1933 (SC), Queen's Educational Society v. CIT (2015) 8 SCC 47 : 2015 TaxPub(DT) 1436 (SC), Assam State Text Book Production and Publication Corporation Ltd. v. CIT (2009) 17 SCC 391 : 2009 TaxPub(DT) 2091 (SC), Islamic Academy of Education & Anr. v. State of Karnataka & Ors. (2003) 6 SCC 697 and Bihar State Text Book Publishing Corporation v. CIT C.W.J.C. No. 20296 of 2010 : 2020 TaxPub(DT) 3725 (Pat-HC); Council for The Indian School Certificate Examinations v. Director General of Income Tax (2014) 362 ITR 436 (Del) : 2012 TaxPub(DT) 1818 (Del-HC) Bihar State Text Book Publishing Corporation v. CIT M.A. No.425 of 2010 : 2011 TaxPub(DT) 0994 (Pat-HC).
FAVOUR : Matter remanded.
A.Y. : 2011-12
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