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2014 (6) TMI 350 - AT - Income TaxAllowability of exemption u/s 11 of the Act Charitable institution - Scope of section 2(15) of the Act Held that:- The assessee trust has conducted two types of courses which could be broadly classified into two types i.e. one set of courses duly approved and recognized by DG Shipping and the other set of courses which are not approved and recognized by the DG Shipping Following Commissioner Of Income-Tax, West Bengal VII Calcutta Versus Doon Foundation [1985 (1) TMI 36 - CALCUTTA High Court] - if a society primarily engages itself in educational activities or runs a school or college, it is entitled to claim exemption 10(22) - It is not necessary that in order to claim the exemption, the institution should be affiliated to any university or board. The assessee institution imparting education of banking subjects by conducting tutorial classes, supplying study material, conducting programmes and holding exhibition was an educational institution entitled to exemption u/s 10(22) the assessee is giving training in the area of Pre Sea and Post Sea to sea men - merely because the courses are not approved by the DG Shipping or merely because there is huge surplus in the non-approved courses than the approved courses cannot be a ground for denial of exemption u/s 11 as long as the Trust is imparting education as per the objects of the Trust thus, there was no infirmity in the order of the CIT(A) Decided against Revenue.
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