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2016 (5) TMI 875 - AT - Income TaxDenial of exemption u/s 11 & 12 - activities of the assessee institution questioned - whether activities carried out by the assessee fell outside the purview of charitable purpose as per section 2(15)? - Held that:- AO is found to have referred to the activities in the assessment order. However, he has not cared to factually examine the same. Satisfied by enumerating the activities, he has failed to examine the supporting facts and requirements qua the specific courses; duration of the course; the course fee and the assessee’s explanation and instead of examining and considering the same which evidently was filed and made available he has instead jumped to the conclusion based on decisions whose facts also he failed to consider. The specific courses conducted by the assessee admittedly pertaining to travel and tourism industry were having the approval of Director General, Civil Aviation Department of the Government of India and meeting specific requirements and following a course program as approved and recognized A perusal of the finding arrived at by the CIT(A) makes it clear that the details of the various courses conducted by the assessee alongwith rules and regulations adhered to by it depicting its operating procedures were all considered and examined in extenso and neither these findings have been upset in the present proceedings nor anything upsetting these has been referred to by the Revenue in the Remand Report filed by the AO before the CIT(A). We further find that the objections of the AO that the courses conducted by the assessee do not have recognition from the Govt. and further that there is no regulatory Authority to exercise check on its fee structure is no longer a valid objection as not only considering the aforesaid decision but also considering the approvals/recognition of sector specific competent Authority like DGCA at the national level and IATA at the global level who are presumed to have given their giving approvals as per industry standard requirements by way of their Agreements/approvals etc on a year to year basis after due care and diligence, considering the adherence of standards and requirements to be met in the industry specific skill/qualification requirements. Considering the peculiar facts and circumstances of the case and the position of the law which is further found supported by the decision of the Hon’ble Bombay High Court in the case of DIT vs. Women’s India Trust (2015 (4) TMI 976 - BOMBAY HIGH COURT ) the challenge posed by the revenue that exemption u/s 11 & 12 of the Act was not warranted is found to be not sustainable. - Decided in favour of assessee
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