TMI Blog2017 (1) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... y section, indeed education is something which is the birth right of every individual. To confine it to a certain group would not be fair in view of the definition as given in Section 2 (15) of the Income Tax Act and in view of the provisions of Section 10 ( 23C) of the Income Tax Act. It is abundantly clear that the assessee was clearly entitled to be granted exemption under Section 80G (5) of the Income Tax Act for the current year as it has been done in the previous year in view of the law and in view of the findings recorded. - Decided in favour of assessee - Income Tax Appeal No. 345 of 2010 - - - Dated:- 3-1-2017 - Hon'ble Bharati Sapru And Hon'ble Vinod Kumar Misra, JJ. For the Appellant : A.N. Mahajan (S.C.),Shambhoo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion that the activities of the assessee were in the nature of commercial enterprises and no charitable activity whatsoever was being pursued by the assessee. Being aggrieved by the order of the CIT dated 27.10.2009, the assessee filed an appeal before the ITAT and by the order dated 26.2.2010, the ITAT came to the conclusion that the assessee was entitled to be granted a renewal under Section 80G (5) of the Income Tax Act. The ITAT has referred in its order that the assessee fulfilled all the conditions laid down in clauses (i) to (v) of sub section 80G of the Income Tax Act, and, therefore, was entitled to be allowed an exemption under Section 11 of the Act. It is also held that there was no violation of the provisions contained in Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which would not amount to a charitable purpose within the meaning of Section 2 (15) of the Income Tax Act, which reads as under :- Charitable purpose includes relief of the poor, education, medical relief, [preservation of environment (including watershed, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility. From reading of the above definition, it is abundantly clear that the word education utilised in the section stands independently on its own and to suggest that the word may be confined either to the rich or poor or any other strata of the society is not acceptable. The word education has been used in its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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