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2019 (10) TMI 77 - AT - Income TaxRegistration u/s 12A - proof of charitable activity u/s 2(15) - CIT held that not imparting any education which has common element of any schooling is not entitled for registration u/s 12A of the Act, even there is no profit motive - HELD THAT:- Though the objectives of the Trust are charitable and the Trust is established in 2009-10 with the objects of running and developing Merchant Navy Educational Institution for the purpose of educational service to the public in general and more particularly to all the poor minority communities, SC, STs who are living in village, town, cities, who suffer from social and economic backwardness and thereby to pave way for their social and economic development. The assessee did not place any evidence to show that the assessee has got admitted the students as per the objects mentioned in the Trust Deed. AR did not place any evidence to establish the recognition of University Grants Commission or by the Govt. of India, or the state Boards for the courses offered by the assessee. The AMC is Australian Maritime College, Australia, which is not affiliated to any Indian Universities and it is stated to be affiliated to the University of Tasmania. Similarly, New Zealand Maritime school is also awarding the certificates. Sea World Maritime Academy is approved institution of AMC and New Zealand Maritime school as per the letter but not an affiliated institution of the universities in India. Therefore, it is observed from the facts of the case that the assessee is a coaching institution which is not imparting any formal education resulting in degrees awarded by the recognized schools/universities of India. We hold that the case of the assessee Trust is squarely covered by the decision of BIHAR INSTITUTE OF MINING AND MINE SURVEYING VERSUS COMMISSIONER OF INCOME-TAX [1993 (12) TMI 50 - PATNA HIGH COURT] and accordingly not entitled for registration u/s 12AA of the Act. - Decided against assessee
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