Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 472 - AT - Income TaxMeaning of "education" u/s 2(15) - Charitable purpose - coaching classes - Whether conducting coaching classes for students would fall within meaning of "education" as provided in section 2(15) of Act – Held that:- Apex Court had an occasion to consider provisions of section 2(15) of Act in Sole Trustee, Loka Shikshana Trust v. CIT [1975 (8) TMI 1 - SUPREME Court]- After considering provisions of sections 2(15) of Act, Apex Court found that all kinds of acquiring knowledge will not come within meaning of "education" - What "education" connotes in section 2(15) is processing of training and developing knowledge, skill, mind and character of students by normal schooling - Mere coaching classes may provide some kind of knowledge to the students - But that kind of acquisition of knowledge through coaching classes cannot fall within the meaning of "education" as provided in section 2(15) of the Act - Patna High Court in case of Bihar Institute of Mining And Mine Surveying vs C.I.T. [1993 (12) TMI 50 - PATNA High Court] held that mere conducting of classes for open university / distance education cannot be construed as charitable activity within meaning of section 2(15) of Act – Decided against Assessee. Rejection of application for registration u/s 12AA of Act – Held that:- taxpayer is conducting coaching classes - Therefore, it cannot be treated as a charitable institution as provided in section 2(15) of Act - This Tribunal is of the opinion that the taxpayer is not eligible for registration u/s 12AA of Act - Assessee is not entitled for registration – Decided against Assessee.
|