High Court of Punjab and HaryanaCWP/10104/2011disposed of

M/S S.D. Education. Soc., Karnal v. Chief Commissioner Of It, Pkl

2025-11-27Mr. Justice Amarinder Singh Grewal,Mr. Justice Jagmohan Bansal4 pages

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH **** CWP-10104-2011 Date of Decision: 27.11.2025 M/S S.D. EDUCATION SOCIETY, KARNAL

...Petitioner

Versus

CHIEF COMMISSIONER OF INCOME TAX, PANCHKULA

...Respondent

And Sr.

No.

Case No.

Petitioner(s) Respondent(s)

2. CWP-10033-2010 Shree Sanatan Dharama Sabha (Regd.) Chief Commissioner of Income Tax

3. CWP-103-2012 The Amir Education Society Union Of India and Ors

4. CWP-10693-2012 M/s Shiksha Samiti, Village Kanina, Mohindergarh Haryana Chief Commissioner of Income Tax, Panchkula, Haryana

5. CWP-10747-2010 (O&M) Young Scholars Educational Society (Regd.) The Union of India & Ors

6. CWP-10905-2010 (O&M) Maharishi Dayanand Education Society Union Of India & Ors

7. CWP-11666-2010 (O&M) M/s DH. Lawrence Memorial Educational Society Chief Commissioner of Income Tax Panchkula and Anr.

8. CWP-15108-2012 Guru Nanak Public School Committe Union of India and Anr.

9. CWP-15311-2012 Rao Pahlad Singh Education Society Chief Commissioner of Income Tax

10. CWP-21154-2010 (O&M) Inder Bhan Bharatri Education Society (Regd.) Central Board of Direct Taxes & Ors.

11. CWP-10773-2010 (O&M) Young Scholars Educational Society (Regd.) The Union of India & Ors.

12. CWP-11487-2011 M/s Budhlada Education Society Chief Commissioner of Income Tax and

-2Anr.

13. CWP-16349-2010 The Jhajjar Navodaya Educational Society The Chief Commissioner of Income Tax Haryana Region, Panchkula

14. CWP-22908-2010 Bhagwan Mahavir Vidyapeeth, Rewari Central Board of Direct Taxes, New Delhi & Ors

15. CWP-23323-2010 (O&M) Shri Sanatan Dharam Education Society Central Board of Direct Taxes, North Block

16. CWP-21551-2013 Rao Prahlad Singh Education Society Central Board Of Direct Taxes & Ors

17. CWP-6189-2015 (O&M) Shree Krishan Education Society Dabawali Chief Commissioner Of Income Tax Panckula

18. CWP-6531-2014 Scientific Educational Advancement Society, Gurgaon Union Of India and Anr.

19. CWP-88-2012 (O&M) M/s K.M.

Public School Chief Commissioner of Income Tax, Panchkula CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Sanjay Bansal, Sr. Advocate with Mr. B.M. Monga, Advocate Mr. Rohit Kaura, Advocate and Mr. Sushant Singla, Advocate for petitioner (in CWP-10104-2011) Mr. Keshav Gupta, Advocate for the petitioner (in CWP-11487-2011) Mr. Pawan Kumar Mutneja, Sr. Advocate with Mr. Suverna Mutneja, Advocate and Ms. Harmanjot Kaur, Advocate for the petitioner (in CWP-10905-2010) Mr. Divya Suri, Advocate with Mr. Sachin Bhardwaj, Advocate for the petitioner (in CWP-21154-2010, CWP-22908-2012, CWP-23323-2012 and CWP-21551-2013)

-3Mr. Deepak Agrawal, Advocate for petitioner (in CWP-6189-2015) Mr. Sandeep Kotla, Advocate for petitioner (in CWP-11666-2010) Mr. Sandeep Goyal, Sr. Advocate with Mr. Mohit Bassi, Advocate for petitioner (in CWP-88-2012) Mr. Iqbal Roshan, Advocate for Mr. Sunil K. Mukhi, Advocate for petitioner (in CWP-15108-2012 and CWP-6531-2014) Mr. Varun Issar, Sr. Standing Counsel for respondent-Income Tax *** JAGMOHAN BANSAL, J. (ORAL) 1.

As common issues are involved in the captioned petitions, with the consent of both sides, the same are hereby disposed of by this common order. For the sake of brevity and convenience, facts are borrowed from CWP-10104-2011.

The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking setting aside of order dated 14.02.2011 (Annexure P-1) and order dated 22.02.2011 (Annexure P-2) whereby respondent has denied exemption in terms of Section 10(23C)(vi) of Income Tax Act, 1961.

The petitioner claims that it is engaged in rendering services of education. It is not engaged in the business of profit making. It is entitled to exemption in terms of Section 10(23C)(vi) from levy of Income Tax. It filed application before Chief Commissioner Income Tax seeking exemption who vide impugned orders rejected the same.

-44.

Learned counsel for the parties are ad idem that Hon'ble Supreme Court vide judgment dated 10.05.2016 passed in a bunch of appeals including CA No.95942 of 2013 has adjudicated the issue. Supreme Court has considered judgment of this Court passed in "Pinegrove International Charitable Trust Vs. Union of India", (2010) 327 ITR 73 (P&H). The matter needs to be reconsidered by competent authority in the light of different judgments passed by Supreme Court including afore-cited judgment. 5.

In the wake of statement of both sides, the matters are remanded to respondent-jurisdictional competent authority to pass fresh order after granting opportunity of hearing to petitioners. The Court is sanguine that competent authority would notice judgments on the issues passed by different Courts including Hon'ble Supreme Court.

Disposed of in above terms.

Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE November 27, 2025 Deepak DPA Whether Speaking/reasoned: Yes/No Whether Reportable:

Yes/No