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1 - 6 of 6 (0.44 seconds)M/S Queen'S Educational Society vs Commr.Of Income Tax on 16 March, 2015
25.Hence, in view of the law laid down by the Hon'ble Apex Court in Queen's
Educational Society vs. CIT (supra), we are of the opinion that no fault can
be found in utilization of surplus fund by the assessee for the purposes of
buying the buses / transportation. Admittedly, the buses are ferrying to 66
villages and transporting to the students to the school. In the absence of
buses the quality education would be a pipedream and would not be a
reality. In our considered opinion the education per se cannot be given a
pedantic or narrow interpretation and it should be given the wide
interpretation so that all the ancillary but necessary activity would form the
part of education. The overall development of student should be the aim and
object of the student and it should not be restricted to academics but it
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I.T.A. No. 583/Asr/2016
should also take care of sports, scientific temperament, psycological
development character building, nationalism, civic sense etc. In our view in
the absence of necessary transport facility, the students will not be able to
attend school regularly and punctually. Therefore, the provision for
transportation is sine qua non and is integral part of imparting education. In
view of the above, the objection of the CIT(E) is devoid of any merit.
Section 13 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Societies Registration Act, 1860
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