Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 333 - AT - Income TaxExemption u/s 11 - denial of registration u/s. 12A - Proof of charitable activities - HELD THAT:- As to the activities of the appellant in the past, there are assessment orders for AY 2016-17, AY 2017-18, AY 2018-19 in which the appellant has been found to be providing education. In the AY 2019-20 the benefit of exemption u/s. 11 of the Act has been refused due to the impugned order affecting the status of the appellant as not charitable. The assessee provides education and training in the field of remote sensing for preservation of environment through optimization of land use and natural resources. It provides specialized post-graduate degree courses in that subject in association with a recognized university. There is thus no doubt as to its mission for providing education. The Hon'ble Apex Court decision in Aditanar Educational Institution [1997 (2) TMI 3 - SUPREME COURT] supports this plea. It will, therefore, be clear that the objectives of the appellant certainly constitute education for charitable purpose as understood u/s. 2(15) of the Act. We find that for the Assessment Years 2016-17, 2017-18 and 2018-19, the assessee was found to be providing education. There is also no dispute that the assessee is providing specialized Post-Graduate degree courses. Hence, as per the provisions of the Income Tax Act, we hold that the assessee is eligible for registration u/s.12AA of the Act. - Decided in favour of assessee.
|