TMI Blog2017 (1) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... at all. Therefore, preaching of ideology by the trust cannot be construed as engaged in educational activity. The assessee’s trust cannot be construed to be an educational trust. The main object of the trust is to provide guest houses for those who visit Pondicherry and also preach the ideology of Shri Aurobindo and the Mother. Therefore this Tribunal is of the considered opinion the activity of the assessee is nothing but general public utility. It is not in dispute that if the assessee’s object is general public utility, proviso to Section 2(15) of the Act, would come into operation. It is also not in dispute that the annual receipt exceeded the limit prescribed in proviso to Section 2(15) of the Act. Therefore, the assessee is not el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral public utility and found that the total turnover of the receipt exceeded the prescribed limit. The Ld. representative clarified that the receipt of the assessee s trust exceeded the limit as provided under proviso to Section 2(15) of the Act. However, the proviso is not applicable at all. The assessee being an educational trust, proviso to Section 2(15) of the Act cannot be applied for disallowing the claim of the assessee under Section 11 of the Act. 3. On the contrary, Shri B. Sahadevan, the Ld. Departmental Representative submitted that the assessee cannot be considered to be an educational trust. The assessee is not running any educational institution. The assessee has not established any educational institution. The assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, preaching of ideology by the trust cannot be construed as engaged in educational activity. 5. Therefore this Tribunal is of the considered opinion the assessee s trust cannot be construed to be an educational trust. The main object of the trust is to provide guest houses for those who visit Pondicherry and also preach the ideology of Shri Aurobindo and the Mother. Therefore this Tribunal is of the considered opinion the activity of the assessee is nothing but general public utility. It is not in dispute that if the assessee s object is general public utility, proviso to Section 2(15) of the Act, would come into operation. It is also not in dispute that the annual receipt exceeded the limit prescribed in proviso to Section 2(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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