TaxTMI 
TaxTMI 
2010 (9) TMI 570
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....er a deed of trust dated 2/6/2008. The appellant made an application for grant of registration u/s.12A of the Act to the respondent herein. The main objects of the Trust as given in the Trust deed was as under:- "To promoste, set up, upgrade, maintain, run manage and carry on activities of residential training centers, schools, colleges, instiutes or institutions to provide to students of all caste and creed at large for education, training development of the highest order, to enable them to qualify for and make them fit and proper for admission to the class I & II civil services of Government of India and States including Indian Foreign Service, Indian Administrative Services, Indian Police Service, Indian Revenue Service and for the organization and management of human resources development, personnel management, industrial relations management of organizations and to promote to optimum and effective utilization of all know how technology and other resources and assets, properties, rights and benefits of all kinds including tangible and intangible properties." 4. The respondent called upon the appellant to explain as to how the above objective of the trust can be considered....
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....espondent thereafter referred to the following observation of the Hon'ble Supreme Court in the case of Lok Shikshan Trust (Supra). "the sense in which the work 'education' has been used in section 2(15) is the systematic instruction, schooling or training given to the young in preparation for the work of life, It also connotes the whole course of scholastic instruction which a person has received. The word education has not been used in that wide and extended sense, according to which every acquisition of further knowledge constitutes education. According to this wide and extended sense, traveling is education, because as result of traveling you acquire fresh knowledge likewise if you read newspapers and magazines, see pictures, visit art galleries, museums and zoos you thereby add to you knowledge. Again when you grow up and have dealings with other people, some of whom are not straight, you learn by experience and thus add to your knowledge of the ways of the world. If you are not careful, your wallet is liable to be cheated by some unscrupulous person. The thief who removes your wallet and swindler who cheats you teach you a lesson and in the process make you wiser, though po....
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....is regard, he placed reliance on the following decisions: a) Oxford Academy for Carreer Development Vs. CCIT and others 315 ITR 382 (All) b) Gujarat State Co-operative Union Vs. CIT 195 ITR 279 (Guj). c) Indo-American Society Vs. ADIT (E)-II (1) 278 ITR (AT) 49 (ITAT-Mumbai). d) DCIT Vs. Prajapita Brahma Kumaris IShwariya Vishwa Vidyalaya 71 ITD 169(ITAT Jaipur) e) CIT Vs. Sri Thyaga Brahma Gana Sabha (Regd.) 188 ITR 160 (Mad) f) CIT Vs. Sorabji Nusseranji Paekh 201 ITR 939(Guj) g) Extract from Kanga & Palkivala & Vyas for the proposition that Eleemosynary Element is not essential to regard an activity as charitable. h) Certain English decisions on what is charitable purpose. The learned counsel also filed a copy of the trust deed for perusal by the bench. 10. The learned D.R. relied on the order of the respondent and further placed reliance on the following decisions: (a) 122 Taxman 437 (SC) (b) 141 Taxman 26 (Guj) We have considered the rival submissions. As far as the claim of the Appellant that it is engaged in providing education which is the second head of charitable purpose as defined in Sec.2(15) of the Act, we find that the Hon'....
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....tudents to appear at some specified examination and this activity was held by the Hon'ble Patna High Court as not charitable. The decision in the case of Indo-American Society (Supra) is a case where the objects were found to be imparting education but the exemption was denied on the ground that education was imparted to elite class and not to poor. The Tribunal held that it is not necessary that object should benefit the whole of mankind or even all persons living in a particular country or province. It is sufficient if the intention is to benefit section of the public as distinguished from specified individuals provided the community sought to be benefited must be sufficiently defined and identifiable. It was further held that education by itself is charitable purpose and relief to the poor is a distinct category of charitable purpose and not conjoint with education. In the present case, the fact that the Appellant is existing for the purpose of providing education is itself disputed. In the case of Prajapita Brahma Kumaris Ishwariya Vishwa Vidyalaya (Supra), the Assessee imparted education through meditation holding seminars, different course for giving education for strengtheni....