TMI Blog2015 (7) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 2(15) of the Act and is not hit by the proviso to section 2(15) of the Act. - Decided in favour of assessee - ITA No 311/Del/2015 - - - Dated:- 29-7-2015 - SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER Appellant by: Shri M.S. Sekhon, CA Respondent by: Shri Manoj Kumar Chopra, Sr. DR ORDER PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by assessee directed against the order of the CIT(A) XXI, New Delhi, dated 7.11.2014 for the assessment year 2010-11 on the following grounds :- 1) That the Ld. CIT(A) has erred in confirming the addition of ₹ 13,65,365/- against the returned income of Rs. Nil 2) That the order of the Ld. CIT(A) is bad in law and on the facts of the case . 2. The b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act. The specific charge of the AO is as follows :- 2. Further, during the course of assessment proceedings, it is noted for the receipts shown in the Income Expenditure a/c furnished for the period ending 31.3.2010 that the nature of following receipts appears to be commercial in nature. Sl. No. Heads Amount (in Rs.) 1. Receipts of Yoga Literature and of massage, Ayurvedic Publication receipts 1,083,688/- 2. And Herbal products 718,954/- 3. Yoga Course Fee 4,806,264/- In this connection, your kind atten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , commerce or business for a cess or fee or any other consideration if aggregate receipt exceeds ₹ 10.00 lakhs during the year irrespective of the nature of use or application of such receipt/income. 4. The A.O held that the normal characteristics of receipt are non-charitable and relate to business activities as noted in para 5 of the assessment order which is reproduced below :- 5. In view of the above, assessee's society is directly hit by the amended proviso to section 2 (15) and not found to be charitable for claiming exemption under section 11 and 12 of the IT Act. From the facts mentioned in para 4 above the assessee is having receipt from yoga literature and publication 'amounting ₹ 10,83,688/-, massage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting Education' 6.5. The question now is as to whether the appellant trust falls within the purview of providing imparting education . The grievance of the appellant is that the authorities below have failed to appreciate that the propagation of yoga by way of conducting yoga classes on a regular basis and in a systemized manner also falls under the category of 'imparting of education' as provided u/s 2(15) of the Act. Reliance has been placed on several decisions, which we will discuss hereunder. The contention of the Ld. AR remained that the predominant object of the appellant trust are to provide practical and theoretical training in the field of yoga, which would ultimately provide medical relief to the society at large. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide notification dated 20.7.2009, a copy thereof has been made available at page No. 805 and 806 of the supplementary paper book -11. Department of Ayush is a body set up by the Ministry of Health Family Welfare, Govt. of India with the primary objective of regulating and upgrading the educational standards, quality control and standardization of drugs, improving the availability of medicinal plant material, research and development and awareness generation about the efficacy of ayurveda, yoga and naturopathy, unani, siddha and homoeopathy systems of medicines. For the purpose of recognizing and granting permission for establishment of medical colleges, the department of AYUSH mandates fulfillment of certain minimum standard and requirem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RM Foundation of India (supra) the Delhi Bench of the Tribunal, where the assessee was engaged in spreading the system of transcendental meditation (TM) has held that irrespective of the fact that the assessee has its own prescribed syllabus, trained teachers, branches all over India to spread system of transcendental deep meditation among people in all walks of life, the same constituted imparting of education and the assessee was entitled to exemption u/s 10(22) of the Act. We thus come to the conclusion that any form of educational activity involving imparting of systematic training in order to develop the knowledge, skill, mind and character of students, is to be regarded as 'education' covered u/s 2(15) of the Act. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
