TMI Blog2022 (2) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... pecialized post-graduate degree courses in that subject in association with a recognized university. There is thus no doubt as to its mission for providing education. The Hon'ble Apex Court decision in Aditanar Educational Institution [ 1997 (2) TMI 3 - SUPREME COURT] supports this plea. It will, therefore, be clear that the objectives of the appellant certainly constitute education for charitable purpose as understood u/s. 2(15) of the Act. We find that for the Assessment Years 2016-17, 2017-18 and 2018-19, the assessee was found to be providing education. There is also no dispute that the assessee is providing specialized Post-Graduate degree courses. Hence, as per the provisions of the Income Tax Act, we hold that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment with their training and education covering the preservation of environment and advancement of any other general public utility in accordance with the section 2(15) of the Income tax act, 1961. The assessee has submitted that HARSAC was established by the Department of Science and Technology, Government of Haryana in 1986. HARSAC is under the direct control of Science and Technology Department, Government of Haryana and its administrative secretary is the chairman of HARSAC. The governing body of HARSAC consists of nominee of various Government departments and universities by designation not by name. The principal scientist of HARSAC is the director of HARSAC who runs all the activities and responsible for the overall administration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not established 'Solely for Educational Purposes' as mandated by the Section 10(23C)(iiiab) of the Act for claiming exemption under the said provision, the surplus generated by the society during the previous years is taxable. As per the details placed on record, the assessee has had a surplus amounting to ₹ 4,27,15,671/- during FY 2015-16, ₹ 1,90,16,563/- during FY 2016-17 and ₹ 6,77,04,010/- during FY 2017-18. Unless the legitimate tax against the income as discussed above is paid, the application for registration u/s. 12AA of the Act cannot be considered. The society/trust has illegally taken the benefit of provisions of the Income Tax Act for getting tax exemption benefits and has tried to subvert the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter decision have held that the observations of the Hon'ble Supreme Court in Lok Shiksha Sansthan limiting the amplitude of the word education were in the context of specific cases. The Hon'ble Gujarat High Court considered the entirety of this issue as to what constitute education in terms of 2(15) of the Act in Gujarat State Cooperative Union vs. CIT 195 ITR 279 and ruled that the provision of any education simplicitor would fall under the ambit of definition u/s. 2(15) of the Act. 12. Recently, the Hon'ble Delhi High Court also considered the meaning of the word education in the context of dissemination of knowledge and training provided by professional bodies. This was in the decision DIT(E) vs. Institute of Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counting Research Foundation of ₹ 565.20 lakhs. On a writ petition against the order: Held, that the fundamental or dominant function of the Institute was to exercise overall control and regulate the activities of the members/enrolled chartered accountants. A very narrow view had been taken that the Institute was holding coaching classes and that this amounted to business. The Institute had framed the Chartered the Chartered Accountants Regulations, 1988, and the Regulations provided for training of students, their examination, award of degrees and membership of the Institute. There was a clear distinction between coaching classes conducted by private coaching institutions and courses and examinations earned on business had not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt as not charitable. 16. The assessee provides education and training in the field of remote sensing for preservation of environment through optimization of land use and natural resources. It provides specialized post-graduate degree courses in that subject in association with a recognized university. There is thus no doubt as to its mission for providing education. The Hon'ble Apex Court decision in Aditanar Educational Institution vs. Addl. CIT 224 ITR 310 supports this plea. It will, therefore, be clear that the objectives of the appellant certainly constitute education for charitable purpose as understood u/s. 2(15) of the Act. 17. From the above, we find that for the Assessment Years 2016-17, 2017-18 and 2018-19, the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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