Ita/1728/2009 Of The Commissioner Of Income Tax,Calicut v. M/S Al-Farook Educational Centre,Calicut

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 20TH OCTOBER 2009 / 28TH ASWINA 1931 ITA.No. 1728 of 2009() ---------------------- ITA.934/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONR OOF INCOME TAX, CALICUT BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ M/S.AL-FAROOK EDUCATIONAL CENTRE, FAROOK COLLEGE P.O., KOZHIKODE. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.1723/2009 ON 20/10/2009, THE COURT ON THESAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &V.K.MOHANAN, JJ. ....................................................................I.T. Appeal Nos.1728 & 1723 of 2009 ....................................................................Dated this the 20th day of October, 2009. JUDGMENT Ramachandran Nair, J. The appeals filed are essentially against remand orders wherein the Tribunal directed the Assessing Officer to consider assessee'sentitlement for claim of exemption under Section 10(23C)(iiid) of theIncome Tax Act. The contention raised by the Standing Counsel isthat the claim having been made in appellate stage is not maintainable.However, we do not find any merit in this contention because assesseeclaimed exemption as a charitable institution under Section 11 of theAct and the claim of exemption under Section 10(23C)(iiid) is analternate claim. In fact, the finding of the Tribunal is that assessee wasmaintaining educational institutions, technical education institutions,computer and electronic centres, arts and science and commerceinstitutions for imparting training to students. In fact, these areapproved centres of Indira Gandhi National Open Universitymaintained at Farook in Kerala. Substantial amount of income is also in the form of subsidy and contributions received. We feel the Tribunal rightly held that the assessee's claim is to be considered withreference to ceiling limit and other requirement of the above provision.Consequently the appeals fail and are dismissed. C.N.RAMACHANDRAN NAIRJudge pms V.K.MOHANANJudge