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2014 (6) TMI 359 - AT - Income TaxEntitlement for exemption u/s 11 of the Act Imparting post-sea and pre-sea training Scope of term Charitable purpose u/s 2(15) of the Act Held that:- Following Dy. DIT(E) -I(2), Mumbai Versus M/s. Samudra Institute of Maritime Studies Trust[2014 (6) TMI 350 - ITAT MUMBAI] - 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 there was no error in the order of the CIT(A) in allowing the exemption u/s 11 of the Act Decided against Revenue.
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