TMI Blog2012 (12) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee - ITA No. 605/Coch/2011 - - - Dated:- 14-12-2012 - N. R. S. Ganesan (Judicial Member) And B. R. Baskaran (Accountant Member) For the Petitioner : Raju Paul For the Respondent : S. Vijayaprabha ORDER N. R. S. Ganesan (Judicial Member) This appeal of the taxpayer is directed against the order of the Administrative Commissioner refusing to grant registration u/s 12AA(3) of the Act. 2. Shri Raju Paul C, the ld. representative for the taxpayer submitted that the taxpayer society was established with various objects including conducting coaching and training classes. According to the ld. representative, the taxpayer institution is functioning in Cherthala which is educationally and socially backward are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 2(15) is the processing of training and developing the knowledge, skill, mind and character of students by normal schooling. In fact, the Apex Court has observed as follows at page 241 of the ITR: The sense in which the word education has been used in section 2(15) is the systematic instruction, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the course of reading newspaper; etc. But that kind of knowledge cannot fall within the term education as provided in section 2(15) of the Act. There should be a normal schooling by way of regular and systematic instruction. 6. The Patna High Court in the case of Bihar Institute of Mining And Mine Surveying v. CIT (1994) 208 ITR 608 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 CIT v. Andhra Chamber of Commerce (1965) 55 ITR 722 (SC) and in the case of CIT v. Sole Trustee, Loka Shikshana Trust (1970) 77 ITR 61 (Mys) has observed as follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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