Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 694 - AT - Income TaxClaim of exemption u/s 11 denied - CIT(A) allowed the claim - Held that:- It is seen that the assessee society was formed by Ashok Leyland Ltd., an Automobile conglomerate, on the request of Govt. Of NCT of Delhi to impart training to drivers of buses & trucks including DTC buses to make Delhi roads safe. The various training courses are designed and prescribed by Government of India, Ministry of Shipping, Road-Transport & Highways. The course content comprises of classroom instruction, training on simulator models, field instructions, practical training and examination. The fee to be recovered for different courses is determined and prescribed by the Transport Department. For each course certificate is awarded to the successful candidates on completion of the course which is signed by the Authorized Signatory of the Transport Department, Govt. Of NCT of Delhi, the Instructor & the Principal of the Driving Institute. The certificate issued is the Statutory basis on which driving license and PSV Badges are issued/renewed by the Transport Authority. A major part of the activity of the society is training of DTC drivers from grants received from Ministry of Shipping, Road Transport & Highways, Govt. of India (MORTH). Indisputably, substantial activity of the assessee revolves around providing training to drivers of buses and trucks. The training programmes are designed/ approved by the Ministry of Shipping, Road Transport and Highways which also gives grants to the assessee society from time to time. As such, the assessee cannot be equated with a private drivers’ training institute. There is no finding by the Department that any benefit of any kind has accrued to any individual member involved in the activities or day to day running of the society. Therefore, in our considered opinion and respectfully following the ratio of the judgments as laid down by the Hon’ble High Court of Gujarat in Gujarat State Co-operative Union vs. CIT (1992 (2) TMI 74 - GUJARAT High Court) and the Hon’ble High Court of Delhi in Institute of Chartered Accountants of India and Another v. DIT (Exemptions) and Others (2013 (7) TMI 205 - DELHI HIGH COURT ) we find no reason to interfere with the impugned order of the Ld. CIT (A). - Decided in favour of assessee.
|