TMI Blog2011 (6) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act. Against this order, assessee moved in appeal before the Tribunal. This Tribunal vide its order in ITA No.1300/Mds/2010 dt.30.09.10 remitted the matter back to the file of the Commissioner of Income Tax for consideration de novo after giving an opportunity to the assessee. During the fresh proceedings, assessee was required to attend and file submissions regarding its claim for registration u/s.12AA of the Act. Though the assessee produced audited receipts and payments accounts for the period 21.06.08 to 31.03.09, balance sheet as on 31.03.09 and copy of its trust deed, ld. Commissioner of Income Tax was of the opinion that requisite documents to his satisfaction was not produced by the assessee and he therefore once again de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. DR strongly supporting the order of the Ld. Commissioner of Income Tax, submitted that charity was not proved by the assessee to have been carried out in any manner. Therefore, according to him application of the assessee was rightly rejected. 4. We have perused the order of the Commissioner of Income Tax and heard rival contentions. The sole object of the trust was to serve as an educational institution without profit motive. The object clause-3 of the trust deed dt.21st July 2008 of the assessee trust reads as under:- 3) Objects: The sole object of the trust will be to serve as an educational institution without profit movie by any or all the following modes or any other mode incidental thereto:- a) To run, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all means and make such education available to weaker sections of the community. h) To give donations to education institutions which are run on non-profit basis subject to such conditions consistent with the objects of the Trust. i) To constitute scholarships to poor and deserving students to enabling them to continue their studies and to give grants for fees and other charges or reimbursement for costs of books, instruments and other educational aids for their educational pursuits. j) To help establishment of students hostel or to give other assistance for poor and deserving students to find inexpensive living accommodation to enable them to prosecute their studies. k) To constitute prizes for outstanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that the main purpose of assessee trust was nothing but education. Assessee had produced receipts and payment account, which would also show that the money received by it were substantially used for construction of the infrastructure necessary for pursuing its educational objects. There is no condition u/s.2(15) of the Act that education to be considered as a charitable activity, any surplus that arise should be used for any other charitable activity. Construction of infrastructure for pursuing educational activity is also by its very nature a necessary expenditure for effectively pursuing the educational objects. Education per-se is charitable purpose. The same would remain charitable irrespective of generation of surplus. There is no c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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