TMI Blog1990 (6) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... research, professionalism and skill formation at all levels of the construction and other allied industries. (b) To undertake special projects and activities in various parts of India to promote management and professional training in construction and other allied industries. (c) To work independently or jointly in collaboration with other Trusts/Societies, Institutions/Associations, Governmental and Non-Governmental organisations, international bodies on projects aimed at attaining the object of NICMAR. (d) To disseminate, through Seminars, Symposia, Workshops, Conferences, Lectures, Publications and other means, knowledge concerning all matters relating to construction and other allied industries. (e) To publish study materials, periodicals, reports and other literature relating to construction and other allied industries. (f) To undertake research for advancement of technology and management in construction and other allied industries. (g) To undertake consultancy, set up consultancy centres of its own and/or in collaboration with other organisations in the areas of construction management and other allied subjects. (h) To conduct research, training, organi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustry. In the same year, the Builders' Association of India and the Overseas Construction Council of India appointed a Steering Committee on Construction Management and Research. This Committee organised a number of training courses for managers employed in construction industry, government departments and other authorities. It commissioned a research project at the Tata Institute of Social Sciences, Bombay, to identify the training needs of the construction industry. Additionally, it had wide ranging consultations with leading experts and organisations in the construction and related industries. Encouraged by the response from industry and government agencies, a group of leading construction companies decided to pool resources and establish the Institute in September 1983. Work started in February 1984 and progressed rapidly thereafter. At present, NICMAR is the only institute of its kind outside North America and the U.K." The assessee is having a core faculty comprising of eminent persons in different disciplines of construction management, people manning faculty are divided into two categories, viz., Full Time Lecturers and Part Time Lecturers. The Faculty has also on its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------- 1. Diploma Master in Nil Nil Nil 20 20 Nil Contn. Management 2. Post Graduate 44 42 39 -- 125 71 Diploma in Construction Mgt. (evening). 3. Post Graduate Nil 132 80 70 282 22 Diploma in Construction Mgt. (By correspondence) 4. Certificate in 42 30 30 37 139 68 Building Supervision. ------------------------------------------------------------------------------------------------ Total 86 204 149 127 566 161 ------------------------------------------------------------------------------------------------- The student body was drawn from all over India end overseas." The assessee has also issued prospectus --- Post Graduate Diploma in Construction Management, wherein a person having minimum qualification for admission to the Diploma course can apply for the training and Diploma. The minimum requirement for admission mentioned therein reads as under B.E. (Civil engineering) or equivalent, or M.B.A., M.Sc., M.M.S., L.L.B., Chartered Accountant, or 3 years diploma in Civil engineering with a minimum of 5 years of work experience at Supervisory/executive level in construction industry. On the application by the eligible candidates, a Selectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l institutions. The medium through which education is imparted is as importantas the substance of activity of the society for the purpose of exemption u/s. 10(22). Without prejudice to the appellant's perspective plan and future activity, I hold that the claim u/s. 10(22) for the assessment year 1985-86 is premature. In coming to this conclusion I have also taken into consideration the reasons for which ITO rejected appellant's claim last year." 7. Being aggrieved by the order of the CIT(A), the assessee has come up in appeal before the Tribunal. At the time of hearing the learned Counsel for the assessee stated that the assessee's main grievance against the action of the CIT(A) is that the CIT(A) ought not to have rejected the assessee's claim for exemption u/s. 10(22) of the Act in the manner he did. In this connection, he took us through his paper book containing the material already brought on record (partly reproduced above) and strongly urged that since the assessee was in fact existed solely for educational purposes and not for the purpose of profit, it should have been granted exemption u/s. 10(22) of the Act. In this connection, he relied on the decision of the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess of training and developing the knowledge, skill, mind and character of students by normal schooling. However, since in the instant case there is no systematic instruction, schooling or training given, the assessee would not be entitled to exemption u/s 10(22) of the Act. 9. We have considered the rival submissions of the parties and we are constrained to observe that this litigation would not have taken place if the Income-tax authorities had properly comprehended the facts and circumstances obtaining in the instant case. We make this observation, as we find from the material already brought on record that the assessee cannot be created anything else than an educational institution contemplated u/s. 10(22) of the Act. In fact we fail to appreciate how the aforesaid decision of the Hon'ble Supreme Court referred to and relied upon on behalf of the department would be of any help to the Revenue. It appears to us, reliance was placed on that decision by the Revenue, as, according to it, there is no " normal schooling " involved in the present case. In coming to this conclusion the Revenue has totally failed to appreciate that the education given by the assessee was of post-G ..... X X X X Extracts X X X X X X X X Extracts X X X X
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