TMI Blog2014 (9) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... ature - The issue of charging the fees and number of students to participate in the course are decided by Government of India - the assessee has submitted some additional facts to substantiate its claim regarding the Trust is a charitable institution. The society is not engaged in any trade, commerce or business – it simply providing the services to various Government Agencies both Indian & Overseas to hold seminars, to educate people in the areas of Urban Hosing Development for poor and for their upliftment - There is no element of profit involved in our activity and the entire amount received is spent either for meeting expenditure or the balance / surplus kept in the Bank as per the norms for future utilizations - CIT(A) has rightly held that the assessee’s activities fall under the 2nd limb of the Section 2(15) - as the activities of the assessee has been found to be in the nature of education within the meaning of Section 2(15), benefit of section 11 and 12 given by the CIT(A) is upheld – Decided against revenue. - I.T.A. No. 2143/DEL/2013 - - - Dated:- 28-8-2014 - SHRI S.V. MEHROTRA AND SHRI H.S. SIDHU, JJ. For the Appellant : Sh. Rakesh Kumar, Sr. DR For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Expenditure account, that assessee has declared income on account of funds from Govt. of India and Govt. Agencies, reimbursement of expenditure etc. From the perusal of the TDS certificate attached with the return, he noted assessee he declared contractual or commercial nature income from the following parties:- S. No. Name of the party Gross amount on which TDS certificate is attached. Section under which the tax is deducted / nature of payment claimed to be made to the assessee 1 The Chief Accountant Mumbai Municipal Corp. 39,79,312/- Contractual payment 2 Ministry of Rural Development 5,84,400/- 194J 3 -do- 92,500/- 194J 4 -do- 3,70,000/- 194J 5 Municipal Corp., Mumbai 5,51,687/- Contractor payment 3.1 In the light of the above facts the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovide any scholastic education , therefore, the activities do not fall under the limb education . He also stated that Ld. CIT(A) has erred in ignoring the judgment of Hon ble Supreme Court in the case of Sole Trusty, Lok Shikshana Trust vs. Commissioner of Income Tax (1975) 101 ITR 234 (SC) wherein, the Hon ble Apex Court has defined word education and observed that the sense in which the word education has been used in section 2(15) is the systematic instruction, schooling or training given to the young in preparation for the work of life. The word education has not been used in that wide and extended sense according to which every acquisition of further knowledge constitutes education. 7. On the other hand, Ld. Counsel for the assessee has relied upon the order of the Ld. CIT(A) and requested the same may be upheld. Ld. Counsel for the assessee in support of his arguments has also filed a Paper Book having pages 1 to 56 consisting of records and correspondence made before the lower authorities. He also filed the copy of following judgments of the Jurisdictional High Court as well as the Hon ble High Court of Allahabad. - Bureau of Indian Standards vs. Director Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was submitted as under:- 3.2 In the final analysis however, whether the assessee has for its object 'the advancement of any other object of general public utility' is a question of fact. If such assessee is engaged in any activity in the nature of trade, commerce or business or enders any service in relation to trade commerce or business, it would not be entitled to claim that its object is charitable purpose. In such a case, the object of 'general public utility' will be only a mask or a device to hide the true purpose which is trade, commerce or business or the rendering of any service in relation to trade, commerce or business. Each case would, therefore, be decided on its own facts and no generalization is possible. Assesees, who claim that their object is 'charitable purpose' within the meaning of Section 2(15) would be well advised to enchew any activity which is in the nature of trade, commerce or business or the rendering of any service in relation to any trade, commerce or business. 8.1 We also find that Ld. CIT(A) has referred and discussed the judgment of Hon'ble Delhi High Court in the case of Bureau of Indian Standards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ors to provide relief to poor and its contribution in the advancement of Object of General Public Utility , not relating to any commerce or trade. The society is also undertaking training programs for UNDP to provide Indian knowledge and skills to foreign government officials to strengthen their system of planning and governance. The society is rendering its services in different fields and educational programs being conducted are only one part of its activity. These programs are conducted on behalf of Indian Government and Overseas Government to train various persons and in the broader sense these programs are educational in nature. We also find that the case law cited by the Ld. DR of the Hon'ble Supreme Court in Sole Trustee Lok Sikshan Trust VS. CIT, 101 ITR 234 (SC) = 2002-TIOL-875-SC-IT-LB, is not applicable to the present case, because the assessee society is not holding any classes and providing coaching facilities for candidates/articles and Audit Clerk who want to appear in the examinations. Hence, the activities of the Society are quite different. It is the contention of the Ld. Counsel of the assessee that the society is not engaged in any trade, commerce or busine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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