KATRA EDUCATION SOCIETY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) AFTER hearing the learned counsel we have allowed the amendment application filed by the petitioner and have permitted it to ask for an additional relief of quashing the assessment order dated March 28, 1977 (Produced as annexure I to Civil Misc. Application No. 3486 of 1977).

(2.) THE petitioner is Katra Education Society. According to its averments, it is running an Intermediate College which is recognised under the U.P. Intermediate Education Act. THE petitioner claimed exemption from income-tax under Sub-section (22) of Section 10 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), and also claimed refund "of an amount of Rs. 325 alleged to have been deducted at source by a company while distributing dividends.

(3.) THE Income-tax Officer has observed in the course of the impugned order that the petitioner-society is neither a university nor an educational institution, but a society running various educational institutions and hence the provision of Section 10(22) of the Act does not apply.