TMI Blog2011 (12) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made to the trust deed is concerned, it is not the concern of the assessing authority, and only the civil Court is empowered to decide the said issue and in any event that cannot be the reason for denying the charitable nature of the institution, if it is otherwise charitable - Appeal is dismissed - Tax Case Appeal Nos. 554 & 555 of 2011 - - - Dated:- 13-12-2011 - P. Jyothimani and P.P.S. Janarthana Raja, JJ. T. Ravikumar for the Appellant. JUDGMENT P. Jyothimani, J. The Revenue has preferred these tax case appeals as against the order dated 16.6.2011 passed by the Income Tax Appellate Tribunal 'C' Bench, Chennai, in I.T.A.Nos.508 and 509/Mds/2011, suggesting the following substantial questions of law: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee came to be allowed by the Tribunal. Being aggrieved by the said order the Department has filed the present appeals on the above substantial questions of law. 4. Section 12AA of the Act contemplates the power of the Commissioner to call for information for the purpose of satisfying himself about the genuineness of the activities of the trust or institution, which is as follows: Sec.12AA. The Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) of sub-Section (1) of section 12A, shall- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity: Provided further that the first proviso shall not apply if the aggregate value of the receipts from the activities referred to therein is twenty five lakh rupees or less in the previous year. 6. A plain reading of the above would show that the term 'charitable' includes the word 'education' also. The word 'education' came to be interpreted by the Honourable Supreme Court in the case in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234, wherein it was held that the word 'education' should be construed with wider connotation (sic). The relevant portion of which is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of training and developing the knowledge, skill, mind and character of students by normal schooling. 7. As far as the amendment made to the trust deed is concerned, it is not the concern of the assessing authority, and only the civil Court is empowered to decide the said issue and in any event that cannot be the reason for denying the charitable nature of the institution, if it is otherwise charitable. 8. The learned counsel for the appellant would rely upon the judgement of the Kerala High Court in Ideal Publications Trust v. CIT [2008] 305 ITR 143/172 Taxman 119, which relates to Section 11 of the Act and the same in our opinion is not applicable to the facts of the present case, as in this case at the threshold itself the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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