Page 102 - GSTL_20th August 2020_Vol 39_Part 3

316 GST LAW TIMES [ Vol. 39
into an Act of Parliament unless clear reason for it is to be found
within the four corners of the Act itself (Per Lord Loreburn L.C. in
Vickers Sons and Maxim Ltd. v. Evans (1910) AC 445 (HL), quoted in
Jamma Masjid, Mercara v. Kodimaniandra Deviah and Ors. (AIR 1962
SC 847).
4.13 Therefore, the applicant satisfied the first limb of the definition of
the term ‘educational institution’ to avail the exemption, the institution shall
provide ‘education’ as part of its coaching provided to the students and there-
fore, he is eligible for the exemption.
4.14 As regards to the issue whether the education is imparted as part
of a curriculum prescribed by any statutory body or institution, the applicants
submit that he imparts the education as part of curriculum. The coaching provid-
ed by him for the courses is as per the curriculum prescribed by the respective
statutory bodies as detailed below :
(a) Systematic coaching is provided to the students for obtaining the
qualification/certificate of ‘Intermediate Course’ as per the curricu-
lum prescribed by Board of Intermediate Education of Government
of Andhra Pradesh and Telangana or other State Governments.
Copy of GO issued in this regard and the syllabus prescribed is filed
herewith.
(b) Systematic coaching is provided to the students by the applicant as
per the curriculum prescribed by ICAI for obtaining the qualifica-
tion of Chartered Accountancy Course. Copy of Prospectus for CA
course taken from the website of ICAI is filed herewith. The Insti-
tute of Chartered Accountants of India [ICAI] functions under the
administrative control of the Ministry of Corporate Affairs, Gov-
ernment of India. Apart from other functions such as Regulation of
Accountancy Profession, formulation of Accounting Standards, etc.,
also prescribes curriculum for CA course and conducts examina-
tions along with other certificate course to its registered students
and members.
(c) With effect from 1-7-2017, the ICAI has implemented the new
scheme of education (new syllabus) for Chartered Accountancy
Course, which consists of three levels i.e., -
(a) Foundation (Level One)
(b) Intermediate (Level Two)
(c) Final (Level Three).
(d) Under the Scheme of Education and Training, a candidate can pur-
sue Chartered Accountancy Course either through (i) Foundation
Course Route, or (ii) Direct Entry Route. A student of class XII can
register with the Board and study for four months course of Foun-
dation and appear for the examination, if qualified in Class XII. The
student who qualified in Foundation course shall [be] eligible for
registering for Intermediate (Level Two) and can appear the exami-
nation after completion of 8 months period. The student who quali-
fied in either or both groups of Intermediate shall register for practi-
cal training of three years with any practicing-chartered accountant.
After successful completion of Intermediate, he shall register for Fi-
nal Course. The student who completes all the three levels along
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