High Court of Uttarakhand · Judgments and reasoned final orders
Chief Commissioner of Income Tax (Exemption) v. Educational Society Respondent in SPA No. 189 of 2018 (arising out of WPMS No. 2468 of 2011)
Special Appeal (SPA) No. 189 of 2018 (in WPMS No. 2468 of 2011) ·
Educational society exemption under section 10(23C)(vi): following SPA No. 64 of 2018 (J.B. Memorial Manas Academy), Single Judge's outright direction in WPMS No. 2468 of 2011 modified into a remand to CIT(Exemption), Lucknow to decide afresh within 6 weeks.
1. FACTS OF THE CASE
By final order dated 03.01.2018 in WPMS No. 2468 of 2011, the Single Judge quashed the rejection order and directed the Department to grant exemption under section 10(23C)(vi) to the petitioner society following WPMS No. 577 of 2014. The Revenue preferred SPA No. 189 of 2018 with a 43-day delay.
2. DISCUSSION BY THE COURT
Condoning the 43-day delay and applying the Coordinate Bench judgment dated 19.03.2018 in SPA No. 64 of 2018 (applying American Hotel & Lodging Association and Queen's Educational Society), the Division Bench modified the Single Judge's order with the consent of respondent's Senior Counsel.
3. JUDICIAL DECISION
Decided SPA No. 189 of 2018 in terms of SPA No. 64 of 2018 by directing the Commissioner of Income Tax (Exemption), Lucknow to examine the respondent society's claim for exemption under section 10(23C)(vi) afresh within six weeks after granting reasonable opportunity of hearing.
4. OUTCOME
Mixed / Partly allowed - Quashing of section 10(23C)(vi) rejection order upheld, but direction to grant exemption outright set aside and remitted to CIT(Exemption), Lucknow for fresh decision within 6 weeks.
5. AKHB REVIEW POINT
AKHB analysis: part of the Uttarakhand High Court's July 2025 batch remitting section 10(23C)(vi) educational-institution applications to the CIT(Exemption), Lucknow for fresh determination under Queen's Educational Society.
Source and verification
4-page official High Court of Uttarakhand judgment PDF (20250708_UKHC010046442018.pdf).
Original PDF: 4 pages · SHA-256: 286c39691780e01f939ffeed342b4081b71c54f8cd8d297007edf0467a2a688b
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies section 10(23C)(vi) of the Income-tax Act, 1961. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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