w w w . L a w y e r S e r v i c e s . i n



Hindustan Engineering Training Centre, Rep. By its President 40, Chennai v/s The Chief Commissioner of Income Tax –III 121, Chennai & Others


Company & Directors' Information:- M & B ENGINEERING LIMITED [Active] CIN = U45200GJ1981PLC004437

Company & Directors' Information:- G. R. ENGINEERING PRIVATE LIMITED [Active] CIN = U65990MH1990PTC058602

Company & Directors' Information:- G G ENGINEERING LIMITED [Active] CIN = L28900MH2006PLC159174

Company & Directors' Information:- V U B ENGINEERING PRIVATE LIMITED [Active] CIN = U29290MH2005PTC154033

Company & Directors' Information:- N S ENGINEERING COMPANY PVT LTD [Active] CIN = U29219TG1989PTC010511

Company & Directors' Information:- S S S ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27205KA1981PTC004194

Company & Directors' Information:- H M G ENGINEERING LIMITED [Active] CIN = U45200MH1977PLC019533

Company & Directors' Information:- K R R ENGINEERING PRIVATE LIMITED [Active] CIN = U29309TN1989PTC016852

Company & Directors' Information:- G G ENGINEERING LIMITED [Active] CIN = U28900MH2006PLC159174

Company & Directors' Information:- D B ENGINEERING PRIVATE LTD [Active] CIN = U74899DL1986PTC026541

Company & Directors' Information:- G G ENGINEERING PRIVATE LIMITED [Active] CIN = U28900MH2006PTC159174

Company & Directors' Information:- J P ENGINEERING CORPN PVT LTD [Active] CIN = U34103WB1951PTC019638

Company & Directors' Information:- S N B ENGINEERING PRIVATE LIMITED [Active] CIN = U27106DL2007PTC301213

Company & Directors' Information:- T P W ENGINEERING LTD [Active] CIN = U27203WB1975PLC029939

Company & Directors' Information:- C L ENGINEERING PRIVATE LIMITED [Active] CIN = U34300PB1992PTC012057

Company & Directors' Information:- W & W ENGINEERING PRIVATE LIMITED [Active] CIN = U72900TN2003PTC051228

Company & Directors' Information:- M L R ENGINEERING PRIVATE LIMITED [Active] CIN = U74999TG2006PTC051974

Company & Directors' Information:- K B ENGINEERING CO PVT LTD [Active] CIN = U74160TG1988PTC008366

Company & Directors' Information:- R P ENGINEERING PVT LTD [Active] CIN = U29299WB1992PTC055482

Company & Directors' Information:- J & K ENGINEERING LIMITED [Active] CIN = U45203JK2006PLC002684

Company & Directors' Information:- S P T ENGINEERING PRIVATE LIMITED [Converted to LLP] CIN = U27109UP2005PTC030940

Company & Directors' Information:- A R F ENGINEERING LIMITED [Active] CIN = U27200TN1980PLC008347

Company & Directors' Information:- A M ENGINEERING PRIVATE LIMITED [Amalgamated] CIN = U65910MH1981PTC187856

Company & Directors' Information:- S. S. E. ENGINEERING PRIVATE LIMITED [Active] CIN = U36990MH2007PTC175320

Company & Directors' Information:- C T ENGINEERING LIMITED [Strike Off] CIN = U29259GJ1986PLC009007

Company & Directors' Information:- R AND S ENGINEERING INDIA PVT LTD [Active] CIN = U29199GJ1995PTC027661

Company & Directors' Information:- U AND R ENGINEERING PRIVATE LIMITED [Active] CIN = U29199TZ1999PTC009012

Company & Directors' Information:- I Q ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U85110KA1996PTC021507

Company & Directors' Information:- G M ENGINEERING PRIVATE LIMITED [Active] CIN = U28910GJ2013PTC077091

Company & Directors' Information:- W. E. ENGINEERING PVT. LTD. [Active] CIN = U52335WB1985PTC039370

Company & Directors' Information:- L. B. ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2018PTC225084

Company & Directors' Information:- R I ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U74210KA1991PTC012420

Company & Directors' Information:- U D ENGINEERING PRIVATE LIMITED [Active] CIN = U32109DL1999PTC102586

Company & Directors' Information:- K M T S ENGINEERING PRIVATE LIMITED [Active] CIN = U29192DL2005PTC141240

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U00350PB2006PLC029521

Company & Directors' Information:- C A G ENGINEERING LIMITED [Active] CIN = U29110PB2006PLC029521

Company & Directors' Information:- D ENGINEERING PRIVATE LIMITED [Active] CIN = U29269TZ1932PTC000046

Company & Directors' Information:- HINDUSTAN ENGINEERING C AND S COMPANY PRIVATE LIMITED [Active] CIN = U27106PB1998PTC021247

Company & Directors' Information:- V K B ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL2005PTC141483

Company & Directors' Information:- HINDUSTAN ENGINEERING PRIVATE LIMITED [Active] CIN = U27200MP2007PTC019559

Company & Directors' Information:- INDIA ENGINEERING PRIVATE LIMITED [Active] CIN = U72200PN1999PTC014259

Company & Directors' Information:- C N C ENGINEERING LIMITED [Strike Off] CIN = U93000KA1986PLC007922

Company & Directors' Information:- M K V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29199TZ1997PTC007736

Company & Directors' Information:- G V T ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U29219DL1996PTC082427

Company & Directors' Information:- K. I. ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2009PTC133109

Company & Directors' Information:- G M E P ENGINEERING PRIVATE LIMITED [Active] CIN = U29192DL1998PTC096737

Company & Directors' Information:- J T ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018756

Company & Directors' Information:- M C ENGINEERING CO PVT LTD [Active] CIN = U74899DL1972PTC006392

Company & Directors' Information:- C P ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U27209TN1987PTC014052

Company & Directors' Information:- H V S ENGINEERING PRIVATE LIMITED [Active] CIN = U28920MH2005PTC158342

Company & Directors' Information:- S C ENGINEERING CO PVT LTD [Active] CIN = U74210WB1982PTC035623

Company & Directors' Information:- U M ENGINEERING PRIVATE LIMITED [Active] CIN = U29200MH1977PTC019574

Company & Directors' Information:- A V K ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1995PTC071971

Company & Directors' Information:- S K ENGINEERING CO PRIVATE LIMITED [Strike Off] CIN = U05001UP1952PTC002408

Company & Directors' Information:- G D ENGINEERING COMPANY (INDIA) PVT LTD [Active] CIN = U74210WB1993PTC058553

Company & Directors' Information:- V M R ENGINEERING PRIVATE LIMITED [Active] CIN = U29120DL2005PTC136764

Company & Directors' Information:- K. S. I. ENGINEERING PRIVATE LIMITED [Active] CIN = U36999HR2007PTC036660

Company & Directors' Information:- N S S ENGINEERING PRIVATE LIMITED [Active] CIN = U28999KA1989PTC010312

Company & Directors' Information:- A P V ENGINEERING CO LTD [Strike Off] CIN = U29113WB1945PLC006428

Company & Directors' Information:- G B ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29212PB1996PTC017500

Company & Directors' Information:- C M S ENGINEERING INDIA PRIVATE LIMITED [Strike Off] CIN = U74210TN2010PTC075302

Company & Directors' Information:- T S C ENGINEERING PRIVATE LIMITED [Active] CIN = U70109DL2011PTC217251

Company & Directors' Information:- H T S ENGINEERING PRIVATE LIMITED [Active] CIN = U74999MH2008PTC187914

Company & Directors' Information:- T P ENGINEERING PRIVATE LIMITED [Active] CIN = U45201OR2010PTC011517

Company & Directors' Information:- S B ENGINEERING PVT LTD [Active] CIN = U29199GJ1982PTC005292

Company & Directors' Information:- J J ENGINEERING PVT LTD [Active] CIN = U29219WB1986PTC041433

Company & Directors' Information:- D & L ENGINEERING PRIVATE LIMITED [Converted to LLP] CIN = U29113TN2004PTC052690

Company & Directors' Information:- H R P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31503MH1997PTC108621

Company & Directors' Information:- S H ENGINEERING PRIVATE LIMITED [Active] CIN = U70101WB1999PTC088930

Company & Directors' Information:- V K S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28133TN2005PTC057283

Company & Directors' Information:- M K ENGINEERING PVT LTD [Active] CIN = U29199GJ1995PTC027278

Company & Directors' Information:- K J ENGINEERING PRIVATE LIMITED [Active] CIN = U29299PN2006PTC129171

Company & Directors' Information:- C S S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45302TN2003PTC051161

Company & Directors' Information:- N. P. ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31100WB2010PTC150609

Company & Directors' Information:- S R K ENGINEERING CO PVT LTD [Active] CIN = U67120WB1994PTC063442

Company & Directors' Information:- M P T ENGINEERING PVT LTD [Strike Off] CIN = U29299KL1994PTC007761

Company & Directors' Information:- T S R C ENGINEERING PRIVATE LIMITED [Active] CIN = U29100UP2020PTC133920

Company & Directors' Information:- A K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U50300UP1981PTC005354

Company & Directors' Information:- H M T D ENGINEERING PVT LTD [Active] CIN = U99999MH1981PTC035175

Company & Directors' Information:- J P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28129MH1972PTC015813

Company & Directors' Information:- V M ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U28920MH1969PTC014224

Company & Directors' Information:- H M A ENGINEERING LIMITED [Strike Off] CIN = U45209PB2008PLC031777

Company & Directors' Information:- K S M ENGINEERING PRIVATE LIMITED [Active] CIN = U74210TG1997PTC028612

Company & Directors' Information:- M M ENGINEERING COMPANY PRIVATE LIMITED [Converted to LLP] CIN = U28932MH1979PTC021819

Company & Directors' Information:- N G T ENGINEERING PVT LTD [Active] CIN = U27109WB1968PTC027292

Company & Directors' Information:- M A S ENGINEERING PRIVATE LIMITED [Active] CIN = U99999MH1976PTC019233

Company & Directors' Information:- G R K ENGINEERING (INDIA) PRIVATE LIMITED [Active] CIN = U74200AP2011PTC076356

Company & Directors' Information:- P N S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29120TN2006PTC060120

Company & Directors' Information:- K P ENGINEERING CORPORATION PVT LTD [Strike Off] CIN = U74200WB1961PTC025258

Company & Directors' Information:- M A N INDIA ENGINEERING LTD [Strike Off] CIN = U74200WB1979PLC020893

Company & Directors' Information:- R V K ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253TN2010PTC074505

Company & Directors' Information:- R K ENGINEERING COMPANY PVT LTD [Active] CIN = U74899DL1975PTC007743

Company & Directors' Information:- G S A ENGINEERING CORPN PVT LTD [Strike Off] CIN = U74210WB1957PTC023382

Company & Directors' Information:- A R M ENGINEERING PRIVATE LIMITED. [Strike Off] CIN = U00500JH1988PTC003057

Company & Directors' Information:- L & V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45202MZ2005PTC007690

Company & Directors' Information:- S G A ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U29200MH2005PTC154349

Company & Directors' Information:- C P C ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29120TZ1986PTC001880

Company & Directors' Information:- P K R ENGINEERING INDIA PRIVATE LIMITED [Strike Off] CIN = U29130TZ2004PTC011094

Company & Directors' Information:- C A P D ENGINEERING CENTRE PRIVATE LIMITED [Strike Off] CIN = U80302TN2009PTC072720

Company & Directors' Information:- R R K ENGINEERING PRIVATE LIMITED [Active] CIN = U74999WB2011PTC161080

Company & Directors' Information:- D M S ENGINEERING CO PVT LTD [Strike Off] CIN = U28920WB1964PTC026168

Company & Directors' Information:- S D S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28999PN2000PTC014838

Company & Directors' Information:- N T ENGINEERING COMPANY PVT LTD [Strike Off] CIN = U99999PY1986PTC000445

Company & Directors' Information:- R K ENGINEERING PRIVATE LIMITED [Active] CIN = U31100MH2005PTC152838

Company & Directors' Information:- V J S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29130TN1996PTC036636

Company & Directors' Information:- R. K. V. ENGINEERING PRIVATE LIMITED [Active] CIN = U29253MH2010PTC205237

Company & Directors' Information:- U S ENGINEERING PVT LTD [Active] CIN = U34300CH1986PTC006887

Company & Directors' Information:- A D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210OR1989PTC002348

Company & Directors' Information:- R J ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U27107RJ1972PTC001441

Company & Directors' Information:- H F ENGINEERING PRIVATE LIMITED [Active] CIN = U29244KL2013PTC033909

Company & Directors' Information:- O N ENGINEERING PRIVATE LIMITED [Active] CIN = U74899DL1988PTC031987

Company & Directors' Information:- A & A TRAINING PRIVATE LIMITED [Active] CIN = U74140DL2009PTC191938

Company & Directors' Information:- P S R ENGINEERING PVT LTD [Strike Off] CIN = U40200WB1987PTC042244

Company & Directors' Information:- P N ENGINEERING CO PVT LTD [Strike Off] CIN = U74210WB1980PTC032750

Company & Directors' Information:- A M A R ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29219DL1997PTC084187

Company & Directors' Information:- S G D ENGINEERING PRIVATE LIMITED [Active] CIN = U29210KA2009PTC050452

Company & Directors' Information:- G A S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29191MH2004PTC149606

Company & Directors' Information:- G T ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29219PN2012PTC145781

Company & Directors' Information:- CENTRE ENGINEERING PRIVATE LIMITED [Active] CIN = U29265PN2012PTC145093

Company & Directors' Information:- M. M. K. ENGINEERING COMPANY PRIVATE LIMITED [Active] CIN = U29305MH2014PTC252830

Company & Directors' Information:- S V TRAINING CENTRE PRIVATE LIMITED [Strike Off] CIN = U74900TN2008PTC068332

Company & Directors' Information:- K-4 ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U31400MH2010PTC204004

Company & Directors' Information:- N J ENGINEERING PRIVATE LIMITED [Active] CIN = U45209MH2015PTC262607

Company & Directors' Information:- P R S ENGINEERING PRIVATE LIMITED [Active] CIN = U29253TN2009PTC073915

Company & Directors' Information:- U P S ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U40300TN2013PTC090167

Company & Directors' Information:- T J T TRAINING PRIVATE LIMITED [Active] CIN = U93000TN2013PTC093987

Company & Directors' Information:- K G D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400WB2014PTC200732

Company & Directors' Information:- T A ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U28992CH2003PTC025800

Company & Directors' Information:- M N A ENGINEERING PVT LTD [Strike Off] CIN = U45202CH2006PTC030215

Company & Directors' Information:- A A P ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U27106DL2005PTC138318

Company & Directors' Information:- A C ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253DL2011PTC222515

Company & Directors' Information:- S. Z. ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U29253DL2014PTC274095

Company & Directors' Information:- IN ENGINEERING PRIVATE LIMITED [Active] CIN = U74210DL2011PTC212284

Company & Directors' Information:- J N ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400DL2015PTC278906

Company & Directors' Information:- N I ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U45400DL2015PTC280734

Company & Directors' Information:- A N D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U51502DL2012PTC242516

Company & Directors' Information:- R R V ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U51909DL1997PTC089342

Company & Directors' Information:- Z. M. ENGINEERING PRIVATE LIMITED [Active] CIN = U51909DL2007PTC168270

Company & Directors' Information:- K Y ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74999DL2013PTC248278

Company & Directors' Information:- R AND T ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U34300DL2005PTC136846

Company & Directors' Information:- THE ENGINEERING CORPORATION PRIVATE LIMITED [Strike Off] CIN = U99999KA1951PTC000699

Company & Directors' Information:- S J P ENGINEERING CO. PRIVATE LIMITED [Strike Off] CIN = U51505KA2002PTC030808

Company & Directors' Information:- S I ENGINEERING COMPANY PRIVATE LIMITED [Strike Off] CIN = U27109UP1967PTC003182

Company & Directors' Information:- W D ENGINEERING PRIVATE LIMITED [Active] CIN = U29308MH2020PTC345065

Company & Directors' Information:- S D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U18101DL1999PTC102948

Company & Directors' Information:- M B D ENGINEERING PRIVATE LIMITED [Strike Off] CIN = U74210DL2008PTC181446

Company & Directors' Information:- HINDUSTAN CORPORATION PRIVATE LIMITED [Dissolved] CIN = U74900KL1901PTC000424

Company & Directors' Information:- HINDUSTAN LTD. [Active] CIN = U99999MH1917PTC000472

Company & Directors' Information:- HINDUSTAN CORPORATION LIMITED [Dissolved] CIN = U99999MH1949PLC007790

Company & Directors' Information:- A. B. C. ENGINEERING CORPORATION LIMITED [Not available for efiling] CIN = U99999MH1950PLC008192

Company & Directors' Information:-  ENGINEERING COMPANY ( [Not Available for eFiling] CIN = U99999MH1951PLC010002

    Writ Petition Nos. 9510 & 9511 of 2011, 5030 & 5031 of 2013 & 8201 of 2012 & M.P. Nos. 1 & 1 of 2011, 1 & 1 of 2013 & 1 of 2012

    Decided On, 25 October 2019

    At, High Court of Judicature at Madras

    By, THE HONOURABLE DR. JUSTICE ANITA SUMANTH

    For the Petitioner: A.S. Sriraman, Advocate. For the Respondent: Hema Muralikrishnan, Advocate.



Judgment Text


W.P.No.9510 of 2011:

(Prayer: PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for records of the petitioner on the file of the respondent to quash the impugned order dated 30.9.2010 issued in C.No.CC III/6/10(23C)/2010-11 in refusing/rejecting the renewal of recognition sought for in terms of section 10 (23C)(vi) of the Income Tax Act, 1961 for the assessment year 2010-2011 and consequently direct the respondent to grant such recognition as prayed for.

W.P.No.9511 of 2011:

PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for records of the petitioner on the file of the respondent to quash the impugned order dated 28.9.2010 issued in C.No.CC III/7/10(23C)/2010-11 in refusing/rejecting the renewal of recognition sought for in terms of section 10 (23C)(vi) of the Income Tax Act, 1961 for the assessment year 2010-2011 and consequently direct the respondent to grant such recognition as prayed for.

W.P.No.8201 of 2012:

PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for records of the petitioner on the file of the respondent to quash the impugned order dated 27.10.2011 issued in C.No.CC III/7/10(23C)/11-12 in refusing/rejecting the renewal of recognition sought for in terms of section 10 (23C)(vi) of the Income Tax Act, 1961 for the assessment year 2011-2012 and consequently direct the respondent to grant such recognition as prayed for.

W.P.No.5030 of 2013:

PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for records of the petitioner on the file of the respondent to quash the impugned order dated 26.9.2012 issued in C.No.CCIT III/10(23C)/10/12-13 in refusing/rejecting the renewal of recognition sought for in terms of section 10 (23C)(vi) of the Income Tax Act, 1961 for the assessment year 2012-2013 and consequently direct the respondent to grant such recognition as prayed for.

W.P.No.5031 of 2013:

PETITION filed under Article 226 of The Constitution of India praying for the issuance of Writ of Certiorarified Mandamus to call for records of the petitioner on the file of the respondent to quash the impugned order dated 26.9.2012 issued in C.No.CCIT III/10(23C)/9/12-13 in refusing/rejecting the renewal of recognition sought for in terms of section 10 (23C)(vi) of the Income Tax Act, 1961 for the assessment year 2012-2013 and consequently direct the respondent to grant such recognition as prayed for.)

Common Order

1. This batch of five Writ Petitions have been filed by two Petitioners, viz., i) Hindustan Engineering Training Centre (W.P.Nos.9510 of 2011 and 5030 of 2013 relating to Assessment Years (A.Y.) 2010-11 and 2012-13) and ii) Hindustan Institute of Technology and Science (W.P.Nos.9511 of 2011, 8201 of 2012 and 5031 of 2013 relating to A.Y. 2010-11, 2011-12 and 2012-13).

2. In all Writ Petitions, the petitioners challenge orders of rejection of the applications filed by them seeking approval in terms of section 10(23c)(vi) of the Income Tax Act, 1961 (in short 'Act').

3. The petitioner is a society established under the provisions of the Tamil Nadu Societies Registration Act, 1975. The objects of the Society as at present are as follows:

'a) To provide for instruction and training in such branches of learning as it may deem fit with a view to impart eduction at Diploma, Under Graduate, Post Graduate and above higher levels.

b) To provide for research and for the advancement of and dissemination of knowledge.

c) To undertake extra mural studies, extension programmes and field outreach activities to contribute to the development of institution like instruction, training and conduct of courses at various levels in the field of Engineering, Technology, Aviation, Management, Arts and Science, Medical, Dental, Paramedical, Nursing, Pharmaceutical Sciences, agriculture, Veterinary, Hospitality Management, Travel Tourism, legal studies, oriental/ancient Arts & Science, Indian Philosophy, heritage, Arts & Cultural etc. in India and abroad asper rules and norms.

d) To do all such other acts and things as may be necessary or desirable to further the objects of the Institution.

e) To take over any institution, institution or trust having objects similar to that of the institution in the advancement of its objects.

f) To impart training and instructions in practical professional areas'

4. The petitioner has set up and manages several Universities, Schools and Educational campuses in different parts of the Country and sought an approval for exemption in terms of Section 10(23C)(vi) of the Act for the income earned therefrom.

5. As far as W.P.No.9511 of 2011 is concerned, the application came to be rejected by the Commissioner of Income Tax (R3) who notes in the narration that a survey under Section 133A of the Act had been conducted in the petitioners' premises during which various incriminating documents had been found. However, he clarifies that since the issues arising therefrom were still under investigation, no adverse inference had been drawn in that regard.

6. The reason for rejection of the exemption claimed is that one of the objects contained in the Memorandum of Association (MOA) was, according to R3, of the nature of 'general public utility' and not 'education'. This, he states, is contrary to the stipulation of Section 10(23C) which requires that the entity seeking exemption exists solely for educational purposes. The offending clause of the MOA, i.e., clause 3(c) includes 'undertaking extra mural studies, extension of programs and field outreach activities to contribute to the development of society' as an object.

7. Despite objections raised by the petitioner to the effect that the clause did not, militate against the grant of exemption claimed, and, in any event, has not been pursued in reality, the petitioner was held to be ineligible for the grant of approval as sought.

8. This issue is common to W.P.No.8201 of 2012 as well.

9. A specific query was put to learned counsel as to what an 'extra mural course' entailed and the petitioner has circulated a guideline issued by the University Grants Commission for the purpose of declaring an Institution as a 'Deemed University' under Section 3 of the University Grants Commission Act. Serial No.4(a) thereof states:-

'4(a) For the purpose of recognition as a university an institution should generally be:

(i) Engaged in teaching programmes and research in chosen fields of specialisation which are innovative and of very high academic standards at the Master's (or equivalent) and/or research levels. It should also have a greater interface with society though extra mural, entension and field action related programmes.'

10. The contention of the petitioner is the aforesaid was a prescribed guideline, though not a mandatory one and hence the petitioner following prudence, included the same in its objects as well. He reiterates the position that, in fact, no extra mural courses have been conducted by the University at any point in time. This factual submission is recorded. Be that as it may, if at all it does come to the notice of the Assessing Authority that the petitioner was, in fact, engaging in activities that are outside the scope of education, the Officer is always at liberty to address the same in the course of assessment.

11. The scope of enquiry when granting approval in terms of Section 10(23C)(vi) of the Act has been considered by the Supreme Court in two Judgments, viz., i) Queen's Education Society V. Commissioner of Income Tax (372 ITR 699) and ii) American Hotel and Lodging Association, Educational Institute V. CBDT (301 ITR 86).

12. The Bench has specifically noted the distinction between satisfaction in regard to prima facie conditions required for the grant of approval and the monitoring conditions relating to application/accumulation/deployment of income as well as other compliances. The Bench has stated that the grant of approval would only require a satisfaction of the Officer in regard to the existence of the University and the avowed objects. The question of whether the Society has, in fact, complied with the statutory provisions strictly is a matter of assessment and would be dealt with by the Assessing Officer in the course of assessment itself.

13. I am thus of the view that, the respondent has, in the impugned orders adopted a view that is premature and Writ Petitions in W.P.Nos.9511 of 2011 and 8201 of 2012 are allowed.

14. Coming to W.P.Nos.5030 and 5031 of 2013, the Assessing Authority rejects the exemption granted on the ground that the application in Form 56D was filed on 30.09.2011, as being relevant to Assessment Year 2012-13 and not for financial year 2010-11 as mentioned in the application. He also states that no evidence was filed by the petitioner to the effect that this error was subsequently corrected. Before the Commissioner, the contention of the petitioner was that there was a clerical mistake in relation to the year mentioned and the application would relate to year ending 31.03.2012 only.

15. In any event, even while holding the petitioners' applications not maintainable, the respondent considers the same on merits. According to him, the 14th proviso to Section 10(23C) requires that the application for approval be made on or before 30th of September of the relevant assessment year from which exemption is sought. Since 'assessment year' is defined under Section 2(9) of the Act to mean the period of 12 months commencing from 1st day of April every year, the claim would have, according to the respondent, to be made only between 01.04.2012 and 30.09.2012. The present application was made on 30.09.2011 and thus, according to him, was not maintainable.

16. I disagree. The 14th proviso to Section 10(23) was amended by Finance (No.2) Act, 2009 with effect from 01.04.2009. The notes and clauses to the Finance Bill (see 314 ITR 130 (ST.)) state that the insertion of the proviso was to permit applications to be filed upto 30th September of the relevant assessment year, instead of restricting the date to 31st of March of the financial year. The purpose was thus to expand the time for filing till 30.9.2012 and not restrict it to only the six months between 1.4.2012 and 30.9.2012. In the present case, the application has been filed in November, 2011 itself and in the light of the object of the amendment noticed above, the application is well within time. W.P.Nos.5030 and 5031 of 2013 are allowed.

17. In W.P.No.9510 of 2011, the impugned order rejects the petitioners' claim upon consideration of clauses (c) and (d) of the MOA, wherein the petitioner deals with the acquisition or lease of immovable properties as well as investment of funds in the equity of any company or any other organisation that, according to the respondent, establish that the society did not exist solely for 'educational purpose' as required un

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der Section 10(23C). The clauses are extracted below for better appreciation: '(c) To acquire properties both movable and immovables. (d) To invest funds of the society in the equity of any company or any other organisation and advance funds for the promotion and advancement of any of the main or further object herein, or further objects as recorded in the Articles of Association.' 18. The purpose of the aforesaid clauses is, in my view, only to enable the acquisition of assets by the petitioner. This does not, in my view, lead to the inference that the Society is engaging in other commercial ventures apart from dissemination of education. As stated elsewhere, the monitoring of the activities of the petitioner is a matter of assessment by the Assessing Officer and the Commissioner has, in my view, overstepped in assuming that the mere mention of the aforesaid two activities disentitles the petitioner to the approval and exemption sought. 19. The impugned order is set aside and W.P.No.9510 of 2011 is allowed. The respondent is directed to issue the approvals, as sought for within a period of four weeks from date of issue of this order. No costs. Consequently, the above connected Miscellaneous Petitions are closed.
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