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2011 (6) TMI 465 - AT - Income TaxRegistration u/s 12AA denied - Assessee trust to provide education with modern methods - motive Fee Collected to be used for future expansion - No Concession to the poor section of the public - 100 schools to be started before 2014 for which a major contribution would be fees - Held that:- The definition clearly shows that carrying on education activities by itself is not a charitable purpose. The concept of charitable purpose may be manifested in different forms like relief of the poor, education, medical relief, etc., but a charitable purpose should always take care of the welfare and interest of the public and especially the poor section of the public. Running schools by collecting huge amounts of fees with five star facilities cannot be treated as a charitable activity only on the ground that the business carried on by such institutions is the business of education. The object of the assessee-trust is to establish a number of educational institutions in a brand name and run it on commercial lines. This cannot be a charitable activity. Therefore,the Director of Income-tax (Exemptions) has rightly rejected the application filed by the assessee for registration under section 12AA. Against assessee.
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