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2019 (12) TMI 148 - AT - Income TaxExemption u/s 11 - entitled for registration u/sec 12A - imparting training in performing arts like various dance forms including traditional “Kuchipudi” - HELD THAT:- Training and education in performing arts like dance and music are traditionally given by teachers to small groups of students in an informal atmosphere. Training in the above field is usually not given in schools, colleges and institutions having a formal frame. Therefore the attire and choreography of the place of instruction is not the prime thing to be looked into by the assessing authority. Despite the form or the absence of form, what is to be looked into is whether the assessee-trust is in fact imparting training in performing arts like various dance forms including traditional “Kuchipudi” and granted benefit u/sec. 10(23C)(iiiad). During the course of hearing assessee has submitted that Vempati Chinna Satyam Kuchipudi Art Foundation has already enjoying 12A registration. Thus we find that the assessee is entitled for registration u/sec, 12A of the Act. The Hon'ble Calcutta High Court in the case of CIT Vs. Doon Foundation [1985 (1) TMI 36 - CALCUTTA HIGH COURT] wherein it was held that "educational institutions need not be affiliated to Universities or Boards and what is to be seen is that the object clause of the trust is for educational purposes and it has carried out a full-fledged teaching of the relevant course". In the case of CIT Vs. Academy of General Education [1983 (8) TMI 18 - KARNATAKA HIGH COURT] wherein it was held that "an assessee need not necessarily be a school or a college where education is imparted so as to claim exemption under section 10(22). The court held that it would be sufficient if the assessee is an educational institution primarily engaged in educational activities". Hon'ble Madras High Court in the case of CIT Vs. Kshatriya Girls Schools Managing Board [1998 (6) TMI 9 - MADRAS HIGH COURT] has held that "the term 'institution' is not used in a narrow sense and it is of wide import". Keeping in view we are of the opinion that the assessee is entitled for registration u/sec, 12A of the Act. Accordingly, registration u/sec, 12A is granted. Thus, this appeal filed by the assessee is allowed.
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