TMI Blog2013 (10) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... nderstanding their lifestyle, language, etc. According to the ld.representative, the trustees would go to the remote areas where tribal people lives and understand their local language, try to create scripts of their language and then translate the bible and other religious book in their language to make them literate so that they can lead a better lifestyle in the society. According to the ld.representative, source of income for the society is mainly donation from general public. After going through the object of the trust, on a query from the bench that the object of the trust is mainly to promote Christian religion and why the assessee is claiming the trust as an educational trust instead of claiming registration for religious trust, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld as follows: '4. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, the taxpayer is running coaching classes. The taxpayer is not doing any other activity. The question arises for consideration is whether conducting coaching classes for the students would fall within the meaning of education as provided in section 2(15) of the Act. The Apex Court had an occasion to consider the provisions of section 2(15) of the Act in Sole Trustee, Loka Shikshana Trust v. CIT [1975] 101 ITR 234 (SC). After considering the provisions of sections 2(15) of the Act, the Apex Court found that all kinds of acquiring knowledge will not come within the meaning of education . Wha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in a way is education in the great school of life. But that is not the sense in which the word education is used in clause (15) of section 2. What education connotes in that clause is the process of training and developing the knowledge, skill, mind and character of students by normal schooling. 5. 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 coaching classes may provide some kind of knowledge to the students. But that kind of acquisition of knowledge through coaching classes cannot fall within the meaning of education as provided in section 2(15) of the Act. As the Apex Court observed, one may acquire kn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and developing knowledge and character of students by normal schooling. A coaching institute cannot be said to be an institution where normal schooling is done. The definition of charitable purpose is inclusive and not exhaustive. 8. It is further seen that the Gujarat High Court also had an occasion to consider identical issue in the case of Saurashtra Education Foundation v. CIT [2005] 273 ITR 139/[2004] 141 Taxman 26 (Guj). The Gujarat High Court found that all kinds of education would not fall within the meaning of section 2(15) of the Act. The training, instruction, etc. would result in grant of a diploma or degree by a university or a governmental agency. In the case before us, admittedly, the taxpayer is conducting coach ..... X X X X Extracts X X X X X X X X Extracts X X X X
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