St. Mary’s Education Trust v. CIT (2018) 172 ITD 513/ 172 DTR 321/ 196 TTJ 1117 (Asr.) (Trib.)

S. 10(23C) : Educational institution-Object clause-Wrong jurisdiction-When trust filed affidavit stating that the trust was created with main object of educating public by establishing schools, technical colleges and other educational institutes and it was not doing any activities other than educational services, registration cannot be denied merely because aims and object of assessee-trust included some clauses which were not for purposes of education. [ S. 10(23C)(vi)]

Tribunal held that; when trust filed affidavit stating that the  trust was created with main object of educating public by establishing schools, technical colleges and other educational institutes and it was not doing any activities other than educational services, registration cannot be denied merely because aims and object of assessee-trust included some clauses which were not for purposes of education.  Tribunal  also held that   application  for exemption cannot be denied as the society is having its  registered office at Chennai and having got its registration under section 12AA from Chennai, instant application was filed at wrong jurisdiction. Tribunal held that it is appropriate to remand back the case to the file of Commissioner (E) to decide afresh within 3 months of the  order.