- (1.) The petitioner is a Society registered under the Societies Registration Act. The petitioner has various objects. One such object is to establish an educational institution. In the year 2001-02, the petitioner established an educational institution in the name and style of Institute of Information Management and Technology at Ramghat road at Aligarh. This institution is affiliated to Dr. Bhim Rao Ambedkar University, Agra. Prior to the assessment year 2007-08, the total receipts was below the monetary limit of Rs. 10 crores. As such, the petitioner fell under Section 10 (23C) (iii ad) of the Income Tax Act (hereinafter referred to as the Act). The returns were filed accordingly which were accepted by the department and the petitioner- society was declared non taxable.
(2.) For the assessment year 2007-08, the petitioner filed its return showing an income of Rs.86,81,911/-, which was not accepted. The Assessing Officer found that the income of the petitioner was above Rs.10 crores and, accordingly, disallowed the exemption claimed by the petitioner under Section 10 (23C) (iiiad) of the Act on the ground that the registration was required to be obtained under Section 10(23C) (vi) of the Act. The order of the Assessing Officer was confirmed by the Income Tax Appellate Tribunal. It is contended that an appeal is pending before the High Court, under Section 260A of the Act.
(3.) Notwithstanding the aforesaid, the petitioner applied for registration under Section 10 (23C)(vi) of the Act for the assessment year 2008-09. The said application was rejected on the ground that the petitioner has several objects and was not running the institute solely for educational purposes. Writ Petition No. 692 of 2010 was filed, which was allowed by judgment dated 17.5.2013 and the matter was remitted to the authority to pass a fresh order in accordance with the observation made therein. Pursuant to the direction of the Court, the Chief Commissioner of Income Tax, Ghaziabad at Kanpur passed the impugned order dated 19.9.2013 again rejecting the application for registration. The petitioner, being aggrieved, has filed the present writ petition.;