TMI Blog2017 (3) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the Co-ordinate Bench rendered in the case of Additional Director of Income Tax(E) vs. Samudra Institute of Maritime Studies Trust [2014 (6) TMI 359 - ITAT MUMBAI ] where of the view that CIT should reconsidered application of the assessee for registration after considering the case laws as relied by the assessee. In view of the above discussion the application of the asseessee is restored to the file of the ld. CIT for decision afresh. - Decided in favour of assessee for statistical purposes. - ITA No. 338/JP/2016 - - - Dated:- 21-3-2017 - Shri Bhagchand, AM And Shri Kul Bharat, JM Assessee by : Shri Nikhlesh kataria(CA) Revenue by : Shri Virendra Mehta (CIT) ORDER Per Shri Kul Bharat, JM This appeal by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Director of Income Tax(E) vs. Samudra Institute of Maritime Studies Trust ITA 2668/Mum/2012. 3. On the contrary, the ld. Departmental Representative has opposed the submission and submitted that the activities of the assessee is not of charitable nature as has been imparting the technical courses. There is no systematic school education. 4. We have heard the rival contentions, perused the material available on record and gone through the orders of the authorities below. The application of the assessee was rejected by the Ld. CIT (E) by observing as under: 6. On examination of details filed by the applicant, it is noticed that trust is running two professional courses of providing training in the field of welding and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e account, it is clear that the trust is earning income in the form of fee charged from running of vocational courses. This sort of activity cannot be regarded as education within the meaning of section 2(15) of the Act. 7. The word education used in section 2(15) for charitable purpose stipulates the systematic education or scholastic. The Apex Court had an occasion the provisions of section 2(15) of the Act in Sole Trustees, Loka Shikshana Trust vs. CIT [1975] 101 ITR 234 (SC). After considering the provisions of section 2(15) of the Act, the apex court found that all kinds of acquiring knowledge will not come within the meaning of education . What education , Connotes in character of students by normal schooling. In fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause is the process of training and developing the knowledge, skill, mind and character of students by normal schooling. 8. From the above judgment of the Apex court it would be abundantly clear that there should be a systematic instruction to the students by way of normal schooling. Mere training activities may provide some kind of knowledge to the students. But that kind of acquisition of knowledge through training courses cannot fall within the meaning of education as provided in section 2(15) of the Act. As the Apex Court observed, one may acquire knowledge in the course of travelling; during the course of reading newspaper; etc. but that kind of knowledge cannot fall within the term education as provided in section 2(15) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso perused the relevant material on record. It is observed that the claim for the assessee for exemption u/s 11 was disallowed by the AO in AY-2007- 08 on the similar ground and the order of the Ld. CIT(A) reversing the order of the AO and allowing the claim of the assessee for exemption claim u/s 11 was upheld by the Tribunal vide its order dated 30/11/2011 passed in ITA No. 5760/Mum/2010 for the reasons given in para 9.6 which reads as under: We find the Delhi Bench of the Tribunal in the case of S.R.M Foundation of India(supra) while deciding the issue u/s.10(22) of the IT Act has held that there is no requirement prescribed u/s 10(22) that the institution should be recognized by an University or State or Central Government. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re accordingly dismissed. 6. As the issue involved in the year under consideration as well as all the material facts relevant thereto are similar to that of assessment year 2007-08, we respectfully following the decision of co-ordinate Bench of this Tribunal rendered for assessment year 2007-08 and uphold the order of the ld. CIT(A) allowing the claim of the assessee for exemption u/s 11 of the Act. One of the object of the assessee s trust is that to establishment of training and schooling development centre and institutions for professional education and training. As per the assessee it has been providing vocational courses which cannot be equated with any coaching institute. The assessee is also imparting professional course ..... X X X X Extracts X X X X X X X X Extracts X X X X
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