{"id":237315,"date":"2008-10-29T00:00:00","date_gmt":"2008-10-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shree-vidayadhiraja-vidya-on-29-october-2008"},"modified":"2014-02-08T05:48:33","modified_gmt":"2014-02-08T00:18:33","slug":"the-commissioner-of-income-tax-vs-shree-vidayadhiraja-vidya-on-29-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-shree-vidayadhiraja-vidya-on-29-october-2008","title":{"rendered":"The Commissioner Of Income-Tax vs Shree Vidayadhiraja Vidya … on 29 October, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income-Tax vs Shree Vidayadhiraja Vidya … on 29 October, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 118 of 2008()\n\n\n1. THE COMMISSIONER OF INCOME-TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SHREE VIDAYADHIRAJA VIDYA SAMAJAM,\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :29\/10\/2008\n\n O R D E R\n                    H.L.Dattu,C.J. & A.K.Basheer, J.\n                     -------------------------------------------\n                            I.T.A.No.118 of 2008\n                    --------------------------------------------\n                      Dated, this the 29th October, 2008\n\n                                 JUDGMENT\n<\/pre>\n
H.L.Dattu,C.J.\n<\/p>\n
              The assessee is a Society, registered under the provisions of<\/p>\n
Travancore Cochin Literary Scientific and Charitable Societies Act. The<\/p>\n
assessee runs 16 educational institutions in different parts of the State.<\/p>\n
              (2) For the assessment year 1988-89, the assessee had not<\/p>\n
filed its return of income before the assessing authority. Therefore, the<\/p>\n
assessing authority had issued a notice under Section 148 of the Income Tax<\/p>\n
Act (“Act” for short). After receipt of the notice, the assessee had filed its<\/p>\n
return of income and also had claimed exemption from payment of tax under<\/p>\n
Section 10(22) of the Act.\n<\/p>\n
              (3) The assessing authority has completed the assessments<\/p>\n
under Section 144 of the Act, denying the exemption claimed by the<\/p>\n
assessee under Section 10(22) of the Act, on the sole ground that the<\/p>\n
assessee did not produce enough evidence to prove that the income was<\/p>\n
exclusively used by the assessee for the educational purpose.<\/p>\n
              (4) The findings and conclusions reached by the assessing<\/p>\n
authority was called in question by the assessee before the first appellate<\/p>\n
authority. The first appellate authority’s view is, that, the burden is on the<\/p>\n
I.T.A.No.118 of 2008                    – 2 –<\/span><\/p>\n
assessee to prove that the income of the assessee is primarily used for<\/p>\n
educational purpose and since the assessee had not discharged its burden, the<\/p>\n
thinking of the first appellate authority is, that, the assessing authority is<\/p>\n
justified in passing the assessment order under Section 144 of the Act,<\/p>\n
denying the exemption claimed by the assessee under Section 10(22) of the<\/p>\n
Act.\n<\/p>\n
              (5) The assessee had carried the matter by filing the second<\/p>\n
appeal before the Tribunal. The Tribunal is of the view, that, the burden of<\/p>\n
proof is on the Department, to prove that the assessee had utilised the<\/p>\n
income derived from the educational institutions for any purpose other than<\/p>\n
the educational purpose. Since the assessing authority has not discharged its<\/p>\n
burden, the assessee is entitled to the exemption as provided under Section<\/p>\n
10(22) of the Act.\n<\/p>\n
              (6) Revenue, being aggrieved by the orders so passed by the<\/p>\n
Tribunal, is before us in these appeals.\n<\/p>\n
              (7)  The Revenue has framed the following questions of law<\/p>\n
for our consideration and decision. They are as under:<\/p>\n
              “1.    Whether, on the facts and in the circumstances<\/p>\n
       of the case and by placing the burden on the Revenue the<\/p>\n
       Tribunal is right in law and fact in holding that “unless it is<\/p>\n
       proved that any institution or society was running for profit<\/p>\n
       making and not for educational purposes the exemption under<\/p>\n
I.T.A.No.118 of 2008                    – 3 –<\/span><\/p>\n
      section 10(22) cannot be denied” and is not the finding wrong<\/p>\n
      and to be ignored, the same being one wrongly placing the<\/p>\n
      burden on the Revenue?\n<\/p><\/blockquote>\n
             2.     Whether, on the facts and in the circumstances<\/p>\n
      of the case did the assessee discharge the burden of proof that<\/p>\n
      lay on it?\n<\/p><\/blockquote>\n
             3.     Whether, on the facts and in the circumstances<\/p>\n
      of the case the Tribunal is right in law and fact in finding that<\/p>\n
      since the Assessing Officer has not specifically pointed any<\/p>\n
      instance of the funds of the society being used for any other<\/p>\n
      activity than educational activity” and is not the finding in the<\/p>\n
      light Parimseth Seetharamamma (57 ITR 532) wrong and to<\/p>\n
      be ignored in view of the same being formed by putting the<\/p>\n
      burden on the Revenue?\n<\/p><\/blockquote>\n
             4.     Whether, on the facts and in the circumstances<\/p>\n
      of the case, the Tribunal is right in law and fact in holding<\/p>\n
      that the onus was on the Department to prove that the<\/p>\n
      assessee is indulging in any profit making activity” and is not<\/p>\n
      the approach and the conclusion of the Tribunal vitiated?<\/p>\n<\/blockquote>\n
             5.     Whether, on the facts and in the circumstances<\/p>\n
      of the case, is not for the assessee who claims the exemption<\/p>\n
      to prove the same and is not the very approach of the<\/p>\n
      Tribunal wrong and the conclusion vitiated and nonest?”<\/p>\n<\/blockquote>\n
             6.     Whether, on the facts and in the circumstances<\/p>\n
      of the case the Tribunal is right in law and fact in holding that<\/p>\n
      “the assessee’s receipts are exempt as the assessee is an<\/p>\n
      institution existing solely for educational purposes and not for<\/p>\n
      the purpose of profit? And is not the above finding perverse?<\/p>\n
I.T.A.No.118 of 2008                       – 4 –<\/span><\/p>\n<\/blockquote>\n
              7.     Whether, on the facts and in the circumstances<\/p>\n
       of the case the Tribunal is right in law and fact in not holding<\/p>\n
       that Assessing Officer is right in estimating the income of the<\/p>\n
       assessee as a percentage of the gross receipts and estimating<\/p>\n
       and excluding a part of the donations from that of building<\/p>\n
       fund as no evidence was produced?\n<\/p><\/blockquote>\n
              8.     Whether, on the facts and in the circumstances<\/p>\n
       of the case the Tribunal is right in law and fact in not holding<\/p>\n
       that Assessing Officer is right in estimating the income of the<\/p>\n
       assessee as a percentage of its receipts when the accounts are<\/p>\n
       found to be defective and reliable?\n<\/p><\/blockquote>\n
              9.     Whether, on the facts and in the circumstances<\/p>\n
       of the case the Tribunal is right in law and fact in not holding<\/p>\n
       that the Commissioner of Income Tax (Appeals) is wrong in<\/p>\n
       directing to adopt the book results of the assessee, as against<\/p>\n
       estimating the income as a percentage of the gross receipts<\/p>\n
       when the books were found to be defective and not reliable?”<\/p>\n<\/blockquote>\n
              (8) It is the case of the assessee, that, it is managing sixteen<\/p>\n
educational institutions. It is its further case that the entire income derived is<\/p>\n
primarily used for the educational purpose and, therefore, entitled for<\/p>\n
exemption under Section 10(22) of the Act. The assessing authority, while<\/p>\n
completing the assessment proceedings under Section 144 of the Act, has<\/p>\n
not stated that the income of the assessee has been utilised for any purpose<\/p>\n
other than the educational purpose. In order to deny the claim\/benefit under<\/p>\n
Section 10(22) of the Act, the assessing authority is expected to give a<\/p>\n
I.T.A.No.118 of 2008                     – 5 –<\/span><\/p>\n
finding that the income of the assessee has been utilised for a purpose other<\/p>\n
than the educational purpose. In the instant case, the assessing authority<\/p>\n
merely proceeds on an assumption that the assessee has purchased some<\/p>\n
property sometime in the year 1992-93.<\/p><\/blockquote>\n
              (9) The Tribunal, in our opinion, having carefully perused the<\/p>\n
orders of assessment passed by the assessing authority and the orders passed<\/p>\n
by the first appellate authority, has, rightly, reversed those findings and has<\/p>\n
come to the conclusion that the income of the assessee is primarily used for<\/p>\n
the educational purpose and, therefore, it is entitled for exemption under<\/p>\n
Section 10(22) of the Act. In our view, the Tribunal has not committed any<\/p>\n
error, whatsoever, which would call for our interference in this appeal.<\/p>\n
Therefore, while answering the questions of law framed by the Revenue<\/p>\n
against the Revenue and in favour of the assessee, we reject this appeal.<\/p>\n
              Ordered accordingly.\n<\/p>\n<\/p>\n
                                                         H.L.Dattu
\n                                                       Chief Justice<\/p>\n
                                                       A.K.Basheer
\n                                                          Judge
\nvku\/-<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income-Tax vs Shree Vidayadhiraja Vidya … on 29 October, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 118 of 2008() 1. THE COMMISSIONER OF INCOME-TAX, … Petitioner Vs 1. SHREE VIDAYADHIRAJA VIDYA SAMAJAM, … Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent : No Appearance The Hon’ble the […]<\/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":[8,21],"tags":[],"class_list":["post-237315","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income-Tax vs Shree Vidayadhiraja Vidya ... on 29 October, 2008 - Free Judgements of Supreme Court & 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\/the-commissioner-of-income-tax-vs-shree-vidayadhiraja-vidya-on-29-october-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income-Tax vs Shree Vidayadhiraja Vidya ... on 29 October, 2008 - 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