Law:

Section:

Section 10(22) of the Income-tax Act, 1961 - Educational institutions - Assessment year 1995-96 - Whether for deciding entitlement of assessee to get exemption under section 10(22), there has to be detailed analysis of facts pertaining to activities carried out by assessee from year-to-year and it has to be seen whether assessee is engaged in any kind of educational activity - Held, yes - Assessee was a registered society - As per memorandum of association, its main objects were to aid and promote advancement of education in general and of primary and secondary education in particular; and to print, publish, distribute and sell text books approved, sanctioned or assigned by Government - For relevant assessment year, assessee claimed exemption under section 10(22) - Assessing Officer disallowed its claim holding that it was not engaged in educational activity - On appeal, Commissioner (Appeals) upheld order of Assessing Officer - On second appeal, Tribunal held that assessee was entitled to exemption - Whether since authorities below had really not applied their minds to relevant issue and there had been no dissection of role played by assessee and whether its activity had any nexus with educational purpose as per principles laid down by Apex Court and various High Courts, matter was to be remitted back to Assessing Officer to consider case afresh - Held, yes FACTS The assessee was a registered society. As per memorandum of association, its main objects were to aid and promote advancement of education in general and of primary and secondary education in particular; and to print, publish, distribute and sell text books approved, sanctioned or assigned by the Government. For the relevant assessment year, it claimed exemption under section 10(22). The Assessing Officer rejected its claim holding that it was engaged only in printing and selling of books and, hence, could not be said to be engaged in the activity of education. On appeal, the Commissioner (Appeals) upheld the order of the Assessing Officer. However, on second appeal, the Tribunal allowed the assessee's claim. On the revenue's appeal to the High Court : HELD In view of catena of decisions, it is lucid…

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