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2017 (3) TMI 1378 - AT - Income TaxRegistration u/s 12AA rejected - activity of the trust are not charitable nature, as it is running technical course - Held that:- One of the object of the assessee’s trust is that to establishment of training and schooling development centre and institutions for professional education and training. As per the assessee it has been providing vocational courses which cannot be equated with any coaching institute. The assessee is also imparting professional courses. We notice that, the assessee has also other objectives as per the trust deed. Therefore, after considering the totality of the facts and in the light of the decision of the Co-ordinate Bench rendered in the case of Additional Director of Income Tax(E) vs. Samudra Institute of Maritime Studies Trust [2014 (6) TMI 359 - ITAT MUMBAI ] where of the view that CIT should reconsidered application of the assessee for registration after considering the case laws as relied by the assessee. In view of the above discussion the application of the asseessee is restored to the file of the ld. CIT for decision afresh. - Decided in favour of assessee for statistical purposes.
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