{"id":73380,"date":"2009-10-27T00:00:00","date_gmt":"2009-10-26T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sree-chitra-thirunal-college-of-on-27-october-2009"},"modified":"2015-11-07T22:36:56","modified_gmt":"2015-11-07T17:06:56","slug":"the-commissioner-of-income-tax-vs-sree-chitra-thirunal-college-of-on-27-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-sree-chitra-thirunal-college-of-on-27-october-2009","title":{"rendered":"The Commissioner Of Income Tax vs Sree Chitra Thirunal College Of on 27 October, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
The Commissioner Of Income Tax vs Sree Chitra Thirunal College Of on 27 October, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1715 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SREE CHITRA THIRUNAL COLLEGE OF\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :27\/10\/2009\n\n O R D E R\n                                                                (C.R)\n\n                C.N. RAMACHANDRAN NAIR &\n                          V.K.MOHANAN, JJ.\n                    ----------------------------------------\n                   I.T.A No.1715 & 1732 OF 2009\n                    ----------------------------------------\n              Dated, the 27th day of October, 2009\n\n                               JUDGMENT\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n<\/p>\n
      The connected appeals filed by the Revenue are against<\/p>\n
the common orders of           the      Income Tax Appellate Tribunal<\/p>\n
declaring eligibility mainly for the benefit of depreciation for the<\/p>\n
respondent-assessee, a charitable institution,               and  granting<\/p>\n
exemption to the assessee under section 12 of the Income Tax<\/p>\n
Act.\n<\/p>\n
      2. We have heard the Standing counsel appearing for the<\/p>\n
appellant and have gone through the impugned orders of the<\/p>\n
Tribunal and that of the lower authorities.<\/p>\n
      3. The respondent is a Trust formed by the Government of<\/p>\n
Kerala in coordination with the KSRTC, a Government of Kerala<\/p>\n
undertaking (functioning under Government control). Since the<\/p>\n
respondent Trust is engaged in conducting Engineering college<\/p>\n
which claimed exemption under section 11 of the Act and the<\/p>\n
ITA 1715 &1732\/09
\n                                  -:2:-<\/span><\/p>\n
Trust was granted the benefit by issuing registration in it’s favour<\/p>\n
under section 12 of the I.T.Act,      in the returns  filed  for the<\/p>\n
assessment years 2001-2002 and 2003-2004, respondent-assessee<\/p>\n
claimed depreciation    on buildings, furniture etc.  However, the<\/p>\n
assessing officer rejected the claim holding that since the income<\/p>\n
received by the assessee is exempt under section 11 of the Act, the<\/p>\n
assessee    is not entitled   to get depreciation. Besides denying<\/p>\n
depreciation, the assessing      officer made an       addition    of<\/p>\n
Rs.84,96,000\/- towards fees due from            KSRTC.      For the<\/p>\n
assessment year 2003-2004, the additional issue raised was with<\/p>\n
regard to carry forward of income, which according to the Assessing<\/p>\n
Officer, was in excess to the limit prescribed under section 11(2)(a)<\/p>\n
of the Act. However, in first appeal, the CIT(Appeals) allowed the<\/p>\n
appeals on all the grounds raised and the Tribunal on second<\/p>\n
appeals filed by the Revenue, confirmed the same against which<\/p>\n
these appeals are filed.\n<\/p>\n
      4. The first contention raised by the Revenue is that the<\/p>\n
assessee being a Trust enjoying exemption under section 11 of the<\/p>\n
Act is not entitled to claim depreciation.   The Standing counsel<\/p>\n
submitted that     the assessee was engaged         only in running<\/p>\n
ITA 1715 &1732\/09
\n                                     -:3:-<\/span><\/p>\n
educational institution and,     so much so, it’s activity cannot be<\/p>\n
called business to     qualify it for deduction for depreciation under<\/p>\n
section 32 of the Act. Education carried on other than for profit, is<\/p>\n
not treated as a business under the Act, and that is why, separate<\/p>\n
exemption       subject to    conditions is   provided to educational<\/p>\n
institutions up to a certain limit under section 10(23C) (iiiad) of the<\/p>\n
I.T.Act. Apparently, the respondent is running only an educational<\/p>\n
institution and educational activities carried on by it does not<\/p>\n
appear to be for profit, and so much so, it is entitled to exemption<\/p>\n
up to the limit provided in the above provisions stated above. But<\/p>\n
neither the assessing authority nor the Department has considered<\/p>\n
the assessee’s entitlement         for exemption    under the above<\/p>\n
provisions and so much so, we have to consider the case only with<\/p>\n
respect to the assessee’s institution as a Charitable Trust enjoying<\/p>\n
exemption under section 11 of the I.T.Act.\n<\/p>\n
       5. There is nothing to indicate that charitable institutions<\/p>\n
enjoying income tax exemption should not carry on business or<\/p>\n
their activities  should not lead to any surplus to qualify it for<\/p>\n
exemption. Any institution with Education, medical relief, relief of<\/p>\n
the poor or the advancement of any other object of general public<\/p>\n
ITA 1715 &1732\/09
\n                                    -:4:-<\/span><\/p>\n
utility as it’s objects   qualify it as a charitable      institution for<\/p>\n
exemption from income tax under section 2(15) of the I.T.Act. It is<\/p>\n
very common        that  the net result of    running of educational<\/p>\n
institutions, hospitals etc. may result in       surplus.      However,<\/p>\n
charitable institutions which carry on       these     activities enjoy<\/p>\n
exemption under Section 11 if they carry over surplus in excess of<\/p>\n
the income utilised for chartable       purposes for application of<\/p>\n
subsequent years subject to certain limit prescribed in the Act.<\/p>\n
There is no bar against       the charitable    institutions    claiming<\/p>\n
deductions and rebate available under the Act           which includes<\/p>\n
depreciation under section 32 of the Act. Depreciation is nothing<\/p>\n
but a deduction for wear and tear on the value of fixed assets like<\/p>\n
buildings, furniture,    plant and machinery etc. used for the<\/p>\n
purposes of business or profession. We have already expressed<\/p>\n
the view that educational institution is entitled to depreciation in<\/p>\n
respect of      fixed assets like building, furniture etc. because<\/p>\n
educational activity in the strict sense has to be treated only as<\/p>\n
business. It is also worthwhile to note that in Commissioner of<\/p>\n
Income Tax v. Institute of Banking (264 ITR 110), it was held<\/p>\n
that charitable institutions enjoying registration under Section 12A<\/p>\n
ITA 1715 &1732\/09
\n                                      -:5:-<\/span><\/p>\n
of the IT Act is entitled to deduction towards depreciation. Further,<\/p>\n
real profit in a commercial activity has to be computed by following<\/p>\n
normal     accounting      practices and policies and under sound<\/p>\n
commercial accounting principles, in the computation of profits, an<\/p>\n
establishment is      entitled to depreciation for fixed assets used in<\/p>\n
the business, no matter, the activity was carried on with profit<\/p>\n
motive or not. In this view of the matter, we uphold the order of<\/p>\n
the Tribunal declaring eligibility of the respondent for depreciation<\/p>\n
benefits available under section 32 of the IT Act.<\/p>\n
      6. On the question raised pertaining to addition made in<\/p>\n
the   assessment deleted by the first           appellate authority and<\/p>\n
confirmed by the Tribunal, we find from the Tribunal’s order that<\/p>\n
the amount representing fees receivable by the respondent from<\/p>\n
KSRTC was        written off by the respondent.         It is not known<\/p>\n
whether the fees shown as payable to the respondent by               the<\/p>\n
KSRTC for earlier years is towards             the fee for training the<\/p>\n
employees of the Corporation. In any case it is the finding of the<\/p>\n
Tribunal that the amount was written off by the assessee in earlier<\/p>\n
years, and, in fact,        it is not  seen in it’s balance sheet     as<\/p>\n
receivable from KSRTC.           In view of this finding of the Tribunal,<\/p>\n
ITA 1715 &1732\/09
\n                                  -:6:-<\/span><\/p>\n
we do not find any justification for the Department treating this as<\/p>\n
income of the assessee and we confirm the Tribunal’s order on<\/p>\n
this issue as well.\n<\/p>\n
       7. The last ground raised in the appeal for the year 2003-04<\/p>\n
is that the income carried forward is in excess of the limit which<\/p>\n
was reduced from 25% to 15% with effect from assessment year<\/p>\n
2003-04. The only reason for disallowance of the claim        in the<\/p>\n
assessment is that the assessee has not shown the purpose for<\/p>\n
which the amount is carried over. However, it is the finding of the<\/p>\n
Tribunal that the respondent-assessee has only one object, that is,<\/p>\n
running of the educational institution which is a         charitable<\/p>\n
institution and, so much so, the Tribunal held that     the amount<\/p>\n
carried forward can be only for educational purpose which is<\/p>\n
accepted by the department in the hands of the assessee as a<\/p>\n
charitable object. We do not find any justification to take a view<\/p>\n
different from what was taken by the Tribunal, because, the<\/p>\n
revenue has no case that the assessee is likely to utilise the fund<\/p>\n
for any other purpose in violation of the objects of the Trust. The<\/p>\n
Trustees     include the Minister      for Transport as Chairman,<\/p>\n
Secretaries of the   Department of Transport, Finance, Managing<\/p>\n
ITA 1715 &1732\/09
\n                               -:7:-<\/span><\/p>\n
Director of a Government Corporation like KSRTC etc.<\/p>\n
       Consequently, we dismiss    both the appeals filed by the<\/p>\n
Revenue.\n<\/p>\n<\/p>\n
                              C.N.RAMACHANDRAN NAIR
\n                                           JUDGE<\/p>\n
                                          V.K.MOHANAN,
\n                                            JUDGE<\/p>\n
kvm\/-\n<\/p>\n
ITA 1715 &1732\/09
\n                    -:8:-<\/span><\/p>\n
                            V.K.MOHANAN, J.\n<\/p>\n<\/p>\n
                                 O.P.No.\n<\/p>\n
                                 JUDGMENT<\/p>\n
                                    Dated:..<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court The Commissioner Of Income Tax vs Sree Chitra Thirunal College Of on 27 October, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1715 of 2009() 1. THE COMMISSIONER OF INCOME TAX, … Petitioner Vs 1. SREE CHITRA THIRUNAL COLLEGE OF … Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX […]<\/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-73380","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nThe Commissioner Of Income Tax vs Sree Chitra Thirunal College Of on 27 October, 2009 - 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-sree-chitra-thirunal-college-of-on-27-october-2009\" \/>\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 Sree Chitra Thirunal College Of on 27 October, 2009 - 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