IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 20TH OCTOBER 2009 / 28TH ASWINA 1931 ITA.No. 1728 of 2009() ---------------------- ITA.934/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONR OOF INCOME TAX, CALICUT BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ M/S.AL-FAROOK EDUCATIONAL CENTRE, FAROOK COLLEGE P.O., KOZHIKODE. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ALONG WITH ITA NO.1723/2009 ON 20/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... I.T. Appeal Nos.1728 & 1723 of 2009 .................................................................... Dated this the 20th day of October, 2009. JUDGMENT Ramachandran Nair, J. The appeals filed are essentially against remand orders wherein the Tribunal directed the Assessing Officer to consider assessee's entitlement for claim of exemption under Section 10(23C)(iiid) of the Income Tax Act. The contention raised by the Standing Counsel is that the claim having been made in appellate stage is not maintainable. However, we do not find any merit in this contention because assessee claimed exemption as a charitable institution under Section 11 of the Act and the claim of exemption under Section 10(23C)(iiid) is an alternate claim. In fact, the finding of the Tribunal is that assessee was maintaining educational institutions, technical education institutions, computer and electronic centres, arts and science and commerce institutions for imparting training to students. In fact, these are approved centres of Indira Gandhi National Open University maintained at Farook in Kerala. Substantial amount of income is also 2 in the form of subsidy and contributions received. We feel the Tribunal rightly held that the assessee's claim is to be considered with reference to ceiling limit and other requirement of the above provision. Consequently the appeals fail and are dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms