Supreme Court of India · 2022-10-19
M/S NEW NOBLE EDUCATIONAL SOCIETY vs THE CHIEF COMMISSIONER OF INCOME TAX 1
- Citation / case number
- SC 2012/25090
- Court
- Supreme Court of India
- Petitioner
- M/S NEW NOBLE EDUCATIONAL SOCIETY
- Respondent
- THE CHIEF COMMISSIONER OF INCOME TAX 1
- Author
- HON'BLE THE CHIEF JUSTICE
- Bench
- HON'BLE THE CHIEF JUSTICE, HON'BLE MR. JUSTICE S. RAVINDRA BHAT, HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA
Judgment text excerpt
The Supreme Court addressed the appeals concerning the rejection of registration claims by educational institutions under the Income Tax Act. The court emphasized the importance of education as a fundamental right and its role in societal development. It held that the rejection of registration must be based on clear and justifiable grounds, ensuring that educational institutions are not unduly hindered in their operations.