Council for the Indian School Certificate Examinations v. Director General of Income Tax

Case Laws Analysis
Followed on M.P. Niji Vishwavidhyalaya v. DCIT 2019 TaxPub(DT) 8290 (Ind-Trib)

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The Tax PublishersW.P.(C) 4716/2010 2012 TaxPub(DT) 1818 (Del-HC) : (2014) 362 ITR 0437 : (2012) 206 TAXMAN 0466 : (2012) 072 DTR 0290 INCOME TAX ACT, 1961 --Exemption under section 10(23C(vi)--Educational institutionsAssessee was an examination body--Assessee institute conducts examinations for ICSE and ISC; awards certificates to those who have passed the examination and conduct other incidental activities. Assessee did not conduct classes or was directly engaged in teaching the students. Assessee filed application for granting exemption under section 10(23C)(vi) but DGIT (Exemption) denied the exemption and held that assessee was not an educational institution because it was an examination body and its principal work was to conduct examination and charge examination fee, etc., The issue arose whether or not assessee could be regarded as an educational institution for the purpose of section 10(23C)(vi). *Held:* All the activities such as to prescribe syllabus, conduct examinations, and award certificates to the successful candidates, qualify and were for the purpose of education. Thus, assessee is an educational institution. The holding of classes is not mandatory for an institution to qualify and to be treated as an educational institution. Income Tax Act, 1961 Section 10(23C)(vi) IN THE DELHI HIGH COURT SANJIV KHANNA AND R.V. EASWAR, JJ. Council for the Indian Sch. Certi. Exam. v. DGIT W.P.(C) 4716/2010 20 March, 2012 Appellant by : M.P. Rastogi with Mr. K.N. Ahuja, Advocates, Respondent by : Abhishek Maratha, Sr. Standing Counsel with Anshul Sharma, Advocate, ORDER *Sanjiv Khanna, J.* Council for the Indian School Certificate Examinations, a Society registered under the Societies Registration Act, 1860 has filed the present writ petition under Article 226 & 227 of the Constitution of India impugning order dt. 8-10-2008 passed by the Director General of Income Tax (Exemptions), Delhi (DG, for short) denying them exemption under section 10(23C)(vi) of the Income Tax Act, 1961 (Act, for short). The operative portion of the impugned order which also records the reasoning reads as under:-- SUBSCRIBE FOR FULL CONTENT

The Tax PublishersW.P.(C) 4716/2010
2012 TaxPub(DT) 1818 (Del-HC) : (2014) 362 ITR 0437 : (2012) 206 TAXMAN 0466 : (2012) 072 DTR 0290

INCOME TAX ACT, 1961

--Exemption under section 10(23C(vi)--Educational institutionsAssessee was an examination body--Assessee institute conducts examinations for ICSE and ISC; awards certificates to those who have passed the examination and conduct other incidental activities. Assessee did not conduct classes or was directly engaged in teaching the students. Assessee filed application for granting exemption under section 10(23C)(vi) but DGIT (Exemption) denied the exemption and held that assessee was not an educational institution because it was an examination body and its principal work was to conduct examination and charge examination fee, etc., The issue arose whether or not assessee could be regarded as an educational institution for the purpose of section 10(23C)(vi). Held: All the activities such as to prescribe syllabus, conduct examinations, and award certificates to the successful candidates, qualify and were for the purpose of education. Thus, assessee is an educational institution. The holding of classes is not mandatory for an institution to qualify and to be treated as an educational institution.

Income Tax Act, 1961 Section 10(23C)(vi)

IN THE DELHI HIGH COURT

SANJIV KHANNA AND R.V. EASWAR, JJ.

Council for the Indian Sch. Certi. Exam. v. DGIT

W.P.(C) 4716/2010

20 March, 2012

Appellant by : M.P. Rastogi with Mr. K.N. Ahuja, Advocates,

Respondent by : Abhishek Maratha, Sr. Standing Counsel with Anshul Sharma, Advocate,

ORDER

Sanjiv Khanna, J.

Council for the Indian School Certificate Examinations, a Society registered under the Societies Registration Act, 1860 has filed the present writ petition under Article 226 & 227 of the Constitution of India impugning order dt. 8-10-2008 passed by the Director General of Income Tax (Exemptions), Delhi (DG, for short) denying them exemption under section 10(23C)(vi) of the Income Tax Act, 1961 (Act, for short). The operative portion of the impugned order which also records the reasoning reads as under:--