2009 (2) TMI 121

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..... or the Respondent. [Order per : D.N. Panda, Member (J)].- Learned Counsel Shri Vikas Khandelwal submits that the appellant is a charitable institution and provides educational facilities for training the students for aircraft maintenance. He submits that this is a concern of MP Educational Trust as partner. The appellant is also covered by Section 10(23-C) of the Income Tax Act, 1961. He further .....

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..... ified that the concept of charitable purpose does not take away an assessee from the ambit of tax when the service is taxed by statute. 4. We have specifically asked the appellant to satisfy that it is not a commercial coaching centre leading any evidence in that respect. He has failed to satisfy us to hold in favour of appellant and contrary to the decision of the learned Commissioner (Appeals) .....

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