Educational institutes having multiple objectives, including imparting education, cannot be denied the benefit of income tax exemption, the Delhi High Court has ruled.

Allowing a petition of Jaypee Institute of Information Technology Society (JIITS), a division Bench headed by Justice A K Sikri asked the Director General of Income Tax to register the deemed university under the Income Tax Act and provide tax benefits.

The Bench rejected the arguments of the IT department that Jaypee Institute could not be registered under the Act as it was also providing extramural studies, extension programme and field outreach activities, besides imparting education.

Extramural studies are provided by a university or an institution for students who are away from the campus or those who are unable to attend the classes.

Real education is one that makes a student socially relevant. For this purpose, his greater interface with society is required. The UGC perceives this can be achieved through extramural, extension and field action related programmes. If pure learning, which is one of the purposes of the university, is to survive it will have to be brought into relation with the life of the community as a whole, not only with the refined delights of a few gentlemen of leisure, the court observed.