S.J.VAZIFDAR,J. - (1.) The petitioner has challenged the order passed by the Chief Commissioner of Income Tax, Amritsar-respondent No.3, rejecting its application for registration under Section 10 (23C)(vi) of the Income Tax Act, 1961 for the year 01.04.2012 onwards.
(2.) The petitioner has filed an application for registration under Section 10 (23C) (vi) on 27.09.2013. Section 10 (23C)(vi) reads as under: 10. Incomes not included in total income - In computing the total income of a previous year of any person, any income falling within any of the following clauses shall not be included - (23C) any income received by any person on behalf of - (vi) any university or other educational institution existing solely for educational purposes and not for purposes of profit, other than those mentioned in sub-clause (iiiab) or sub-clause (iiiad) and which may be approved by the prescribed authority... Provided that the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) shall make an application in the prescribed form and manner to the prescribed authority for the purpose of grant of the exemption, or continuance thereof, under sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via)."
(3.) The petitioner made an application for the exemption under the first Proviso in Form No. 56D as required under Rule 2CA of the Income Tax Rules, 1962. Mr. Pankaj Jain, Learned senior counsel appearing on behalf of the petitioner admits that as on date the petitioner intended carrying on not only educational activities but also other activities of charitable nature. In our view, in that event, the petitioner was not entitled to be granted the exemption under Section 10 (23C)(vi) read with the first provision thereto. Section 10 (23C)(vi) expressly refers to any University or other educational institution existing solely for educational purposes. No other purpose charitable or otherwise is contemplated under this provision. If, therefore, the petitioner intended carrying out any activities other than for educational purposes, it would not be entitled to the exemption under the said Section.;