High Court of Uttarakhand · Judgments and reasoned final orders
Chief Commissioner of Income Tax (Exemption) v. Educational Institution Respondent in SPA No. 114 of 2018 (arising out of WPMS No. 651 of 2010)
Special Appeal (SPA) No. 114 of 2018 (in WPMS No. 651 of 2010) ·
Educational institution exemption under section 10(23C)(vi): following SPA No. 64 of 2018 (J.B. Memorial Manas Academy), Single Judge's outright direction to grant exemption modified into a remand to CIT(Exemption), Lucknow to decide afresh within 6 weeks.
1. FACTS OF THE CASE
By final order dated 19.12.2017 in WPMS No. 651 of 2010, the Single Judge quashed the rejection order dated 29.12.2009 and directed the CIT(Exemption), Lucknow to grant exemption under section 10(23C)(vi) following WPMS No. 577 of 2014. The Revenue preferred SPA No. 114 of 2018 with a 27-day delay.
2. DISCUSSION BY THE COURT
Condoning the 27-day delay and following the Coordinate Bench judgment dated 19.03.2018 in SPA No. 64 of 2018 (which modified WPMS No. 577 of 2014 in light of American Hotel & Lodging Association and Queen's Educational Society), the Division Bench modified the Single Judge's order on consent.
3. JUDICIAL DECISION
Decided SPA No. 114 of 2018 in terms of SPA No. 64 of 2018 by directing the Commissioner of Income Tax (Exemption), Lucknow to examine the respondent's section 10(23C)(vi) claim afresh within six weeks after granting a reasonable opportunity of hearing.
4. OUTCOME
Mixed / Partly allowed - Quashing of section 10(23C)(vi) rejection order dated 29.12.2009 upheld, but positive direction to grant exemption set aside and remitted to CIT(Exemption), Lucknow for fresh decision within 6 weeks.
5. AKHB REVIEW POINT
AKHB analysis: companion remand order to SPA No. 113 of 2018 (2025:UHC:6001-DB) and SPA No. 189 of 2018 (2025:UHC:5873-DB) under section 10(23C)(vi).
Source and verification
3-page official High Court of Uttarakhand judgment PDF (20250709_UKHC010001512018.pdf).
Original PDF: 3 pages · SHA-256: 6416d5f872da74ed3f01e09d7d68b1a9112b50d1df76b9098d0be3c84065faf2
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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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