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2023 (10) TMI 1229 - AT - Income TaxExemption u/s 11 - Assessment of trust - expenditure incurred in organizing such shivir/seminars, conference, lectures - expenses on Vaman Drishtishivir - whether expenses incurred by the society were for the purpose and object of the society which is carrying education and overall developments of education system through all type and levels of educational institutions related to the society? - HELD THAT:- As decided in Credai Bengal [2019 (6) TMI 348 - ITAT KOLKATA] the organizing fairs, exhibitions and ancillary in the pursuit of achieving the main objects of the institution/trust are incidental to the main object of the institution and therefore, cannot be held as activities of trade or commerce. The activities of assessee continuing Education Diploma and Certificate Programme; Management Development Programme; Public Talks and Seminars and Workshops and Conferences are held to be fall in the realm of education which is charitable as per section 2(15) - In the case of assessee the activity of organizing the shivir which is in the nature of seminar, conference and lectures on the education and therefore, an aid to the main object of the assessee. Neither the AO nor the Ld. CIT(A) has disputed that the shivir organized by the assessee is for the purpose of education to the students and children as well as training for the teachers. Even if the expenditure incurred by the assessee is not regarded as solely for the purpose of providing formal education but if the same is incurred for the activities which are ancillary and part and parcel of the activities of imparting education then the same is considered as incurred for achievement of overall object of the assessee society. Various distinguish speakers have delivered their lecture on the topic of improvement of quality of education, improvement of moral values in the students and children of the society therefore, the shivir organized by the assessee cannot be separated from the activity of imparting education but it is an essential part of the educational activity for the overall development of the students as well as training of the teaching staff. Hence, the expenditure incurred in organizing such shivir/seminars, conference, lectures partake character of application of income for charitable purpose. Accordingly the addition made by the AO on this account is deleted. Decided in favour of assessee.
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