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TMI Blog2012 (1) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... style as 'Amby International School Academy' in Mumbai. The assessee applied for getting registration u/s.12AA of the Income-tax Act as the assessee can claim exemption in respect of its income u/s.11 of the Income-tax Act. The Ld. DIT (Exmt) examined the fee structure of the assessee trust which is given in the impugned order on page No.2. The Ld. DIT (Exmt) observed that the fees charged by the assessee trust in imparting the education are exceptionally high and beyond the reach of the general public. He also noted that the public trust should be for charitable purpose and it should have the object for giving relief to the poor, education and medical relief and any other object of general public utility. He observed that that the 'charit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'charitable purpose' as defined u/s.2(15) of the Income-tax Act. The Ld. Counsel vehemently argued that the Ld. DIT (Exmt) misinterpreted the definition given in sec. 2(15) of the Act. He submits that as per the language used by the Legislature imparting 'education' itself is a charitable purpose and the object of the trust is not disputed. The Ld. Counsel relied on the following decision of the coordinate Benches: (i) Shavak Shiksha Samiti vs. CIT -104 TTJ (Del) 127 (ii) Indo-American Society vs. ADIT(Exmt)- 96 ITD 61 (Mum) We have also heard the Ld. D.R. 5. The short controversy is in very narrow compass. The assessee is running a school and imparting education. The serious reservation of the Ld. DIT (Exmt) is that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f charity one must qualify all the conditions laid down, i.e. he should be aged, impotent and poor. But this interpretation is far from pragmatism. The words aged, impotent and poor ought not to be construed conjunctively, so as to deny benefit separately to aged people, and poor people. This aspect was considered in the case Re Robinsons, Davis v. Robinson [1950]2 All E.R. 148. It was held in the said case that the words "aged, impotent and poor" in the statute of Elizabeth should be read disjunctively so that aged people need not also be poor to come within the ambit purview, and scope of the statute. Likewise, to enable the benefit of section 11 it is not sine qua non that education should only be imparted to the poor class and not to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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