TMI Blog2016 (10) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... r book as per which, the assessee has filed copy of Registration certificate u/s 12AA, Copy of Trust Deed and Financial Statements for F Y 2010 – 11. Before us also, no evidence is filed to controvert this finding of the A.O. The Activity report on pages 36 to 38 of the paper book is a report about which, even this is not known as to who prepared this report and on what date or in which year. Such a vague report has no evidentiary value. Hence, we proceed on this basis that the assessee has nothing to say about this finding of the A.O. that “the assessee’s main activity for the year under consideration is to run coaching classes by collecting hefty fees for every kind of services” - Decided against assessee. - ITA No.1422 & 1423 (Bang) 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the activity report of the assessee is available on pages 36 to 38 of the paper book, as per which, the assessee is conducting various education programs. He also submitted that the copy of submissions made before the A.O. is available on pages 229 to 232 of the paper book and the same should also be considered. Thereafter, He placed reliance on the following judicial pronouncements in support of this contention that the activities of the assessee are education:- a) DIT (E) vs. Group Vocational Training Centre Trust in ITA No. 199/2015 Dated 23.02.2016 (kar.) PB Pages 262 to 271. b) Ecumenical Christian Centre vs. CIT, 8 Taxman 175 (Kar.) c) CCIT vs. St. Peter s Education Society, 70 Taxman.com171 (SC) at pages 278 to 289 of PB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion certificate u/s 12AA, Copy of Trust Deed and Financial Statements for F Y 2010 11. Before us also, no evidence is filed to controvert this finding of the A.O. The Activity report on pages 36 to 38 of the paper book is a report about which, even this is not known as to who prepared this report and on what date or in which year. Such a vague report has no evidentiary value. Hence, we proceed on this basis that the assessee has nothing to say about this finding of the A.O. that the assessee s main activity for the year under consideration is to run coaching classes by collecting hefty fees for every kind of services . We examine the applicability of the various judicial pronouncements in view of this factual position. 7. The first ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this judgment also renders no help to the assessee in the present case. 9. The next judgment cited is a judgment of Hon ble Apex Court rendered in the case of CCIT vs. St. Peter s Education Society (Supra). In this case, the issue in dispute was not this that the assessee is not imparting education. The objection of the revenue was this that it exists for profit and this is the judgment that if an institution makes profit, it does not necessarily mean that it exists for profit. In the present case, the objection is this that it is not imparting education. Hence, this judgment also renders no help to the assessee in the present case. 10. The next judgment cited is a judgment of Hon ble Allahabad High Court rendered in the case of CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch and in the assessment order for A. Y. 1983 84, the A.O. noted that the participatory research is a new development of the last decade and it can be utilized depending upon the needs of the poor and deprived. Under these facts, it was held that invocation of proviso to section 2 (15) to deny claim of exemption u/s 11 is not justified. Since, the facts in the present case are materially different, we hold that this judgment also renders no help to the assessee in the present case. 12. The next judgment cited is a judgment of Hon ble Bombay High Court rendered in the case of DIT vs. Women s India Trust (Supra). In this case, the issue in dispute was similar as to whether the proviso to section 2 (15) is required to be invoked but the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roviding coaching is a commercial activity and this judgment also renders no help to the assessee because in the facts of that case, nursing training was being provided free of cost and for this reason, it was held that it is not an activity in nature of trade, commerce or business etc. and facts in the present case are different. 13. The next judgment cited is a judgment of Hon ble Delhi High Court rendered in the case of India Trade Promotion Organization vs. DGIT (E) (Supra). The facts of this case are that Pragati Maidan Complex was allotted by the Govt. of India to the assessee at a nominal Ground Rent of Re 1 per anumn for initial 5 years and thereafter ₹ 6 lacs per anumn for an area of 123.50 Acres and because of this, in sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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