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TMI Blog2019 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961 (in short 'the Act'), as a 'charitable institution'. 2. A perusal of the impugned order of the CIT(E) reveals that the appellant society had applied for registration u/s 12A of the Act pleading that it has been running a private Industrial Training Institute, which is imparting vocational training to the students. That the institution has been duly recognized by the Government of Haryana and the same is affiliated and regulated by National Council for Vocation Training (in short 'NCVT'), Ministry of Skill Development and Entrepreneurship, Govt. of India. However, the Ld. CIT(E) rejected the application of the appellant society on three counts; firstly, mainly that gaining of the knowledge of skill do not qualify for label ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been corroborated with bank entries. The Third objection raised by the Ld. CIT(E) is that the appellant society had purchased two cars which were meant for personal use of the members of the society and that such purchases did not enure to the benefit of general public and the utilization of funds to that extent was not for charitable purposes. 3. We have heard the rival contentions and have also gone through the record. So far as the first and foremost observation of the Ld. CIT(E) that the activity of the assessee would not fall within the scope of term 'Education' as used in section 2(15) of the Act is concerned, the Ld. Counsel for the appellant in this respect has invited our attention to page Nos. 52 & 53 of the paper book. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 year 1 1 2 (in two shifts) 4 Electrician 2 year 1 1 2 (in two shifts) 4. Further, as per letter dated 23.12.2016 of the Ministry of Skill Development & Entrepreneurship, New Delhi, the appellant has been empaneled as Assessing Body under Modular Employable Skills. The Ld. Counsel for the assessee, therefore, has submitted that the appellant has been running the vocational training course in a systematic manner and is affiliated and regulated by NCVT as well as SCVT, Haryana. That the examinations are conducted on national level and Diploma equivalent to 10+2 degree is awarded by the NCVT. That the courses run by the appellant being for promotion of skill development and training, class rooms teaching and trainings ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receipt of income, in our view, is in the course of carrying out of 'Educational activity' of the assessee. 6. The third objection raised by the Ld. CIT(E) is that the appellant could not corroborate the receipts towards the corpus funds from the members of the trust with bank entries. In our view, this cannot be ground for rejection of the application u/s 12A of the Act. The appellant has shown the receipts towards its corpus funds from the members of the trust and the same has been duly recorded in the books of account. It makes no difference if the receipts were received in cash or through banking channel. Moreover, whether the receipts are towards corpus funds or for application is to be seen at the time of assessment. 8. So far as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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