COUNCIL FOR INDIAN SCHOOL CERTIFICATE EXAMINATIONS Vs. DGIT

JUDGEMENT

(1.) Council for the Indian School Certificate Examinations, a Society registered under the Societies Registration Act, 1860 has filed the present writ petition under Article 226 & 227 of the Constitution of India impugning order dated 08.10.2008 passed by the Director General of Income Tax (Exemptions), Delhi ('DG', for short) denying them exemption under Section 10(23C)(vi) of the Income Tax Act, 1961 ('Act', for short). The operative portion of the impugned order which also records the reasoning reads as under: -

(2.) It is not disputed before us that the petitioner institute does not conduct classes or is directly engaged in teaching the students. The petitioner affiliates schools, prescribes syllabus and conducts examination of students. The petitioner is authorised and permitted to conduct the said exams and the results enable the students to get admission at the graduate level. It is not disputed before us that the exams conducted by the petitioner society are recognised. In the writ petition it is stated that about 1750 schools all over India are affiliated with the petitioner society and are imparting education from nursery to twelfth standard. In other words the petitioner is performing the similar functions if not identical functions performed/ undertaken by the Central Board of Secondary Education and the State Boards.

(3.) The question raised is whether or not the petitioner can be regarded as an educational institution for the purpose of Section 10(23C)(vi) of the Act. The said provision reads as under: -