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KERALA INFRASTRUCTURE AND TECHNOLOGY FOR EDUCATION vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
V. A. Haritha
Midhuna Bhaskar
Res. Counsel
P. G. Jayashankar

Petitioner / Applicant

KERALA INFRASTRUCTURE AND TECHNOLOGY FOR EDUCATION

Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 22, 2024
Order No.

WP ( C ) NO. 12864 OF 2024

Citation

2024(11) TAXREPLY 11887
Original Order
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ORDER

JUDGMENT The petitioner is a Company registered under Section 8 of the Companies Act, 2013 and is an entity registered under Section 12AA of the Income Tax Act, 1961. 99.99% of its shares are held by the Government of Kerala. According to the petitioner, the Government of Kerala started IT based education initiatives in the year 2001 through the ‘IT@School’ project to streamline and enhance digital education. According to the petitioner, in order to ensure the availability of adequate infrastructure in Government and aided schools, the petitioner was constituted as a special purpose vehicle on 20.07.2017 in accordance with Government directives. It is stated that the petitioner procures hardware required for the purposes of IT education in Government schools by floating competitive tenders and thereafter supplies the hardware to various schools on the basis of requirements and directives issued by the General Education Department. It is submitted that the entire fund....

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