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2015 (4) TMI 668 - AT - Income TaxCharitable activities in the nature of educational activities - It was observed that assessee is not engaged in providing structured education programme - assessee is neither providing formal education nor is instrumental in awarding degrees or certificates from any recognized universities/institutions. - Assessee submitted that, assessee is receiving grants from overseas in order to achieve its objectives. The objects of the assessee-society are to promote research and development of higher education in professional management on scientific lines. - Held that:- It is an undisputed fact that the assessee is enjoying benefit of sec.12A(a) of the Act since 1980. The assessee is carrying on its charitable activities viz. providing education in accordance with its objects. The status of the assessee as charitable organization has been accepted by the Department right from the beginning. For the first time in assessment year 2009-10, activities and the objects of the assessee were questioned. We are in complete agreement with the view taken by the Tribunal that the activities of the assessee are related to education and, therefore, is entitled to exemption under section 11 of the Act. At this stage, it is required to be noted that right from the assessment year 1995-96 till 2008-09 the activities of the assessee has been considered by the Revenue as educational activities. Considering various activities of the assessee as narrated by the Assessing Officer in paragraphs 4 and 5 of the assessment order and considering the decision of the Division Bench of this court in the case of Gujarat State Co-operative Union [1992 (2) TMI 74 - GUJARAT High Court], we confirm the view taken by the Tribunal that the activities of the assessee is related to education and, therefore, is entitled to exemption under section 11 of the Act as claimed. As we have observed earlier that the objects of the assessee are similar to the objects of Ahmedabad Management Association. Thus, we are of considered view that the judgment rendered by the Hon’ble Gujarat High Court in the case of Ahmedabad Management Association [2013 (11) TMI 1332 - ITAT AHMEDABAD] squarely applies to the present case as well. Accordingly, we uphold the findings of the Commissioner of Income-tax(Appeals), - Decided against the revenue.
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