TMI Blog2015 (10) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... inds of knowledge would not fall within the definition of "education", and therefore, cannot be treated as a charitable institution as provided in section 2(15) of the Act. This Tribunal is of the opinion that the assessee is not eligible for registration u/s 12AA of the Act. Accordingly, the order of the lower authority is confirmed.- Decided against assessee. - IT APPEAL NO. 187 (COCH.) OF 2014 - - - Dated:- 27-6-2014 - N.R.S. GANESAN AND CHANDRA POOJARI, JJ. Joshi John for the Appellant. M. Anil Kumar and Smt. Latha V. Kumar for the Respondent. ORDER N.R.S. Ganesan, Judicial Member- This appeal of the assessee is directed against the order of the Commissioner of Income-tax-1, Kochi dated 26-02-2014 rejecting the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... What is required to be seen is whether the assessee is conducting the course for the benefit of the students by imparting knowledge to the students. Since the approval by the university / statutory authority is not a pre-condition, the Administrative Commissioner is not justified in rejecting the application of the assessee. The ld.representative placed his reliance on the decision of the Mumbai Bench of this Tribunal in Addl. DIT v. Samudra Institute of Maritime Studies Trust [IT Appeal No. 2668 (Mum.) of 2012, dated 16-5-2014]. 3. On the contrary, Smt. Latha V Kumar, the ld.DR submitted that the assessee trust is not conducting any normal schooling. It is conducting classes for event management course which is not approved by any univ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction, schooling or training given to the young is preparation for the work of life. It also connotes the whole course of scholastic instruction which a person has received. The word education has not been used in that wide and extended sense, according to which every acquisition of further knowledge constitutes education. According to this wide and extended sense, travelling is education, because as a travelling you acquire fresh knowledge. Likewise, if you read newspapers and magazines, see pictures, visit art galleries, museums and zoos, you thereby add to your knowledge. Again, when you grow up and have dealings with other people, some of whom are not straight, you learn by experience and thus add to your knowledge of the ways of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing And Mine Surveying vs C.I.T. (1994) 208 ITR 608 (Pat) held that mere conducting of classes for open university / distance education cannot be construed as charitable activity within the meaning of section 2(15) of the Act. The Patna High Court, after considering the judgment of the Apex Court in Commissioner of Income-tax vs Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) and in the case of Commissioner of Income-tax vs Sole Trustee, Loka Shikshana Trust (1970) 77 ITR 61 (Mys) has observed as follows at page 615 of the ITR: 'It is true that by reason of the Finance Act, 1983, the question as to whether any charitable institution is being run with a profit motive or not has lost its relevant. However, the word charitable prefi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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