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2019 (12) TMI 148

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..... her 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 has already enjoying 12A registration. Thus we find that the assessee is entitled for registration u/sec, 12A of the Act. The Hon'ble Calcutta High Court in the case of CIT Vs. Doon Foundation [1985 (1) TMI 36 - CALCUTTA HIGH COURT] wherein it was held that "educational institutions need not be affiliated to Universities or Boards and what is to be seen is that the object clause of the trust is for educational purposes and it has carried out a ful .....

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..... r 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' style of dancing in India by encouraging and educating aspirants in learning the art of dance the nuances of Bharata Sastra, conducting dance programs, publishing literature on dance, production of audio and visual material on dance, sponsoring for dance festivals and programs, operating dancing schools and conducting certificate courses on dance. • To promote the art of classical music of Carnatic or Hindustani styles either vocal or ins .....

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..... ttler 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 seven stages. As the student progress the complexities of each level, she/he is promoted to the next level. Ld. counsel for the assessee has submitted that learning of dance i.e. Kuchipudi is an education and therefore assessee is running dance school without any profit motive. Whatever fee collected from some of the students is only to run the institute and not for making profit, therefore assessee may be granted 12A registration. 4. On the other han .....

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..... ocal 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 remaining students assessee trust collected fee. According to the ld. CIT(E), it is not performing charitable activities. We find that the finding given by the ld.CIT(E) is not correct for the reason that to run the educational institution particularly Kuchipudi dance, some funds are required, for that assessee has collected nominal fee which is not sufficient to run the organization. Out of 42 students, 8 students were taken without collecting f .....

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..... -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 already enjoying 12A registration. Keeping in view of the facts and circumstances of the case and also by considering the above decision of the ITAT, Chennai Bench, we find that the assessee is entitled for registration u/sec, 12A of the Act. 9. The Hon'ble Calcutta High Court in the case of CIT Vs. Doon Foundation [(1985) 154 ITR 208] wherein it was held that "educational institutions need not be affiliated to Universities or Boards and what .....

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