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2019 (12) TMI 148

..... ducation in performing arts like dance and music are traditionally given by teachers to small groups of students in an informal atmosphere. Training in the above field is usually not given in schools, colleges and institutions having a formal frame. Therefore the attire and choreography of the place of instruction is not the prime thing to be looked into by the assessing authority. Despite the form or the absence of form, what is to be looked into is whether the assessee-trust is in fact imparting training in performing arts like various dance forms including traditional “Kuchipudi” and granted benefit u/sec. 10(23C)(iiiad). During the course of hearing assessee has submitted that Vempati Chinna Satyam Kuchipudi Art Foundation h .....

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..... e Assesse : Sh. C.S.Subrahmanyam And Shri V.Siva Kumar - ARs For the Revenue : Shri Y.V.S.T.Sai, CIT, D.R. ORDER PER V. DURGA RAO, J.M. These appeals by the assessee are directed against the separate orders of CIT(E), Hyderabad, both dated 30/04/2019, whereby applications for registration u/s 12A and approval u/s 80G have been rejected. 2. Facts of the case, in brief, are that assessee is a trust named as Abhinayavani Nritya Niketan established for charitable purpose. The trust deed was executed on 15/12/2017 which was registered as document No.125/2017 with SRO, S.R. Nagar, Hyderabad. The main objects of the trust enumerated in the trust deed are as under:- • To promote the art of Indian classical dance especially the 'Kuchipudi&# .....

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..... ed. According to the ld.CIT(E), the assessee is running dance classes, which is purely commercial in nature, therefore he denied 80G approval also. 3. On appeal before us, ld. counsel for the assessee has submitted that the assessee-trust i.e. Abhinayavani Nritya Niketan is involved in teaching and promoting nuances of classical Indian form of dance Kuchipudi . The institution has two part time lecturers, apart from Smt. C. Bala Tripura Sundari settler of the Trust. The pupils who learn dance are male and female students drawn from ages 8 to 45 years. The trust does not bar any student from learning dance by specifying criteria for caste, creed or religion. The curriculum of basic dance learning is four stages and the advanced level is seve .....

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..... music, production of audio and visual material and to promote the educative values of one of Hindu scripture Bharata Sastra through dance training. 7. From the above, it is very clear that learning of dance particularly Kuchipudi is carrying a systemic education and therefore there is no doubt assessee is carrying educational activities by running Kuchipudi dance school and promoting other classical music of Carnatic or Hindustani styles either vocal or instruments such as veena, violin etc. The ld.CIT(E) has not commented upon anything for running the educational institution by the assessee. The only objection raised by the ld.CIT(E) is that the assessee is having 42 students, out of which only 8 students are admitted without fee and from .....

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..... rts like dance and music are traditionally given by teachers to small groups of students in an informal atmosphere. Training in the above field is usually not given in schools, colleges and institutions having a formal frame. Therefore the attire and choreography of the place of instruction is not the prime thing to be looked into by the assessing authority. Despite the form or the absence of form, what is to be looked into is whether the assessee-trust is in fact imparting training in performing arts like various dance forms including traditional Kuchipudi and granted benefit u/sec. 10(23C)(iiiad) of the Act. During the course of hearing, ld.counsel for the assessee has submitted that Vempati Chinna Satyam Kuchipudi Art Foundation has alre .....

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..... ordingly, registration u/sec, 12A is granted. Thus, this appeal filed by the assessee is allowed. 13. So far as ITA No. 994/VIZ/2019 is concerned, it is with respect to grant of approval u/sec, SOG. As we have already granted 12A registration to the assessee, thus the order of the Id.CIT(E) is set aside and direct the assessee to file a fresh application before the Id.CIT(E). If fresh application for grant of SOG approval is filed by the assessee, the Id.CIT(E) has to consider the same keeping in view of our decision in assessee's appeal (supra). Thus, this appeal is allowed for statistical purpose. 14. In the result, appeal filed by the assessee in ITA NO.995/HYD/2019 is allowed and that of ITA NO.994/HYD/2019 is allowed for statistica .....

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