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2016 (10) TMI 985 - AT - Income TaxNon granting registration u/s 12A - partition of education society without seeking necessary approvals / sanctions from competent authority in terms of societies registration act - DIT (E) observed that the courses run by the trust (the appellant) are neither recognised nor a part of regular curriculum of any university / education programme; and further, that these were just skill development / enhancement courses / programme which cannot be termed as education Held that:- Objects of the appellant trust included to establish, maintain, support and run schools, colleges, social service centres, industrial training centres, skill development centres, coaching institutes, boarding houses, day shelters, research and training centres and other institutions of education, having objects similar to those of this trust for imparting elementary and higher education, technical, industrial or commercial knowledge or training amongst public. These objects are clearly in the nature of charitable purposes, and more particularly, are to be regarded as “education”. We have also already held that the courses and programs actually run by the aforesaid units of the appellant trust are to be regarded as “education”. Thus, the activities of the appellant trust are genuine. We have also found that Ld. DIT(E) has failed to bring out relevant and adequate materials on the basis of which it can be reasonably held that the activities of the appellant trust were not genuine. Further, we have also noticed that on identical facts the activities of the aforesaid educational units of the appellant trust were treated as “education” when these units were being run under R.K. Convent School Educational Society before transfer to the appellant trust who was granted registration u/s 12AA on the strength of educational activities since many years including the educational activities of the aforesaid educational units transferred subsequently to the appellant trust. Thus Ld. DIT(E) failed to make out a case for rejection of registration u/s 12AA / 12A of I.T. Act. Therefore, we direct Ld. DIT(E) to grant registration u/s 12AA/12A - Decided in favour of assessee
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