{"id":144792,"date":"2009-08-20T00:00:00","date_gmt":"2009-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-mahasabha-gurukul-vidyapeeth-on-20-august-2009"},"modified":"2016-05-07T21:43:37","modified_gmt":"2016-05-07T16:13:37","slug":"commissioner-of-income-tax-vs-ms-mahasabha-gurukul-vidyapeeth-on-20-august-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-mahasabha-gurukul-vidyapeeth-on-20-august-2009","title":{"rendered":"Commissioner Of Income Tax vs M\/S Mahasabha Gurukul Vidyapeeth &#8230; on 20 August, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S Mahasabha Gurukul Vidyapeeth &#8230; on 20 August, 2009<\/div>\n<pre>I.T.A. No. 519 of 2007                                    (1)\n\n IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH\n\n                                      I.T.A. No. 519 of 2007\n\n                                      DATE OF DECISION: 20.8.2009\n\nCommissioner of Income Tax, Rohtak                 ..........Appellant\n\n                         Versus\n\nM\/s Mahasabha Gurukul Vidyapeeth Haryana           ..........Respondent\nBhainswal &amp; Khanpur Kalan District Sonepat\n\nCORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL\n        HON'BLE MRS. JUSTICE DAYA CHAUDHARY\n\nPresent:-   Mr. Aman Bansal, Advocate\n            for the appellant.\n\n                         ****\n\n\nADARSH KUMAR GOEL, J. (Oral)\n<\/pre>\n<p>1.          The revenue has preferred this appeal under Section 260A of<\/p>\n<p>the Income Tax Act, 1961 (for short, &#8220;the Act&#8221;) against the order of Income<\/p>\n<p>Tax Appellate Tribunal, Delhi Bench &#8216;A&#8217; dated 27.04.2007 passed in ITA<\/p>\n<p>No.1422 &amp; 1423\/DEL\/2004 for the assessment year 2000-01, proposing to<\/p>\n<p>raise following substantial question of law:-\n<\/p>\n<blockquote><p>                   &#8220;Whether on the facts and circumstances of the case,<\/p>\n<p>                   the Income Tax Appellate Tribunal has erred in law in<\/p>\n<p>                   allowing the exemption of income of an Educational<\/p>\n<p>                   Society, which is not notified under section 10(23C) (vi)<\/p>\n<p>                   of the Income Tax Act, 1961?&#8221;\n<\/p><\/blockquote>\n<p>2.          The assessee is running an educational institution and claimed<\/p>\n<p>exemption under Section 11 of the Act in respect of its income.           The<\/p>\n<p>Assessing Officer did not accept this plea on the ground that the assessee<\/p>\n<p>failed to file notification under Section 10(23C) (vi). The CIT(A) upheld the<\/p>\n<p>stand of the assessee. It was observed that absence of registration under<\/p>\n<p>Section 10(23C) (vi) was no bar to exemption under Section 11. This view<\/p>\n<p>has been affirmed by the Tribunal relying upon the judgment of the Hon&#8217;ble<br \/>\n I.T.A. No. 519 of 2007                                  (2)<\/p>\n<p>Supreme Court in CIT Vs. Bar Council of Maharashtra (1981) 130 ITR<\/p>\n<p>78.   It was also noticed that the assessee was duly registered under<\/p>\n<p>Section 12A and exemption had been granted for the assessment years<\/p>\n<p>1997-98, 1998-99 and 2002-03.\n<\/p>\n<p>3.          It is patent that the assessee has been granted exemption<\/p>\n<p>before the assessment year in question as well as after the assessment<\/p>\n<p>year in question.\n<\/p>\n<p>4.          Only contention put forward by the learned counsel for the<\/p>\n<p>revenue is that conditions of Section 10(23C) (vi) having not been complied<\/p>\n<p>with, exemption could not be granted under Section 11. He relies upon the<\/p>\n<p>judgment of Hon&#8217;ble the Apex Court in American Hotel and Lodging<\/p>\n<p>Association Educational Institute Vs. Central Board of Direct Taxes<\/p>\n<p>and others (2008) 301 ITR 86.\n<\/p>\n<p>5.          We do not find any merit in the submission. Once it is held<\/p>\n<p>that all requisite conditions for exemption under Section 11 have been met,<\/p>\n<p>even if conditions under Section 10 (23C) (vi) have not been complied with,<\/p>\n<p>there will be no bar to seek exemption under Section 11. The judgment<\/p>\n<p>relied upon has no application to the present case as therein the question<\/p>\n<p>was as to the scope of enquiry under Section 10 (23C) (vi) read with 3rd<\/p>\n<p>proviso thereto. The view taken in Bar Council of Maharashtra (supra) is<\/p>\n<p>not shown to have been affected.       The CIT (A) as well as the Tribunal<\/p>\n<p>have categorically held that all conditions of Section 11 were fulfilled and<\/p>\n<p>judgment in Bar Council of Maharashtra was applicable We are, thus,<\/p>\n<p>unable to hold that any substantial question of law arises.<\/p>\n<p>6.          The appeal is dismissed.<\/p>\n<pre>\n\n\n                                            (ADARSH KUMAR GOEL)\n                                                  JUDGE\n\n\nAugust 20, 2009                             (DAYA CHAUDHARY)\npooja                                            JUDGE\n I.T.A. No. 519 of 2007                                   (3)\n\n\n\n<\/pre>\n<p>Note:-Whether this case is to be referred to the Reporter &#8230;&#8230;.Yes\/No\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner Of Income Tax vs M\/S Mahasabha Gurukul Vidyapeeth &#8230; on 20 August, 2009 I.T.A. No. 519 of 2007 (1) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH I.T.A. No. 519 of 2007 DATE OF DECISION: 20.8.2009 Commissioner of Income Tax, Rohtak &#8230;&#8230;&#8230;.Appellant Versus M\/s Mahasabha Gurukul Vidyapeeth Haryana &#8230;&#8230;&#8230;.Respondent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-144792","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs M\/S Mahasabha Gurukul Vidyapeeth ... on 20 August, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-mahasabha-gurukul-vidyapeeth-on-20-august-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs M\/S Mahasabha Gurukul Vidyapeeth ... on 20 August, 2009 - Free Judgements of Supreme Court &amp; 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