TaxTMI 
TaxTMI 
TaxTMI 
2014 (9) TMI 513
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....n law, the Ld. CIT(A) has erred in ignoring the judgment of Hon'ble Supreme Court in the case of Sole Trusty, Lok Shikshana Trust vs. Commissioner of Income Tax (1975) 101 ITR 234 (SC) wherein, the Hon'ble Apex Court has defined word education' and observed that the sense in which the word 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. The word "education" has not been used in that wide and extended sense according to which every acquisition of further knowledge constitutes education. 3). The appellant craves leave to add, to alter or amend any ground of appeal raised above at the time of hearing." 3. The brief facts of the case are that the return of income for A.Y. 2009-10 was filed on 25.9.2009 declaring total income at NIL after claiming application of income as per provisions of Section 11 of the Act. The Return was processed u/s 143(1) of the Act. The case was selected for scrutiny with the prior approval of DGIT(E). Initial notice was sent u/s. 143(2) dated 27.9.2010 was issued and duly served upon the assessee. The AO called for necessary ....
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....ely to the DIT(E) vide his order dated 29.12.2011 passed u/s. 143(3) of the Income Tax Act, 1961. 4. Against the above order the Assessee appealed before the Ld. CIT(A) who after going through the finding of the AO in the assessment order and submissions, held that assessee's activities fall under the 2nd limb of Section 2(15) of the Act. He also found that the activities of the assessee to be in the nature of education within the meaning of section 2(15) and benefit of section 11 and 12 was allowed. With regard to withdraw of registration, he stated that no action has been taken till date in this regard, hence, this ground is not entertained, hence, dismissed. Therefore, he partly allowed the appeal of the Assessee vide impugned order dated 21.1.2013. 5. Against the above order the Revenue is in appeal before us. 6. Ld. DR has relied upon the order of the AO and also stated that Ld. CIT(A) has erred in ignoring that the activities carried out by the assessee are providing services to various government agencies both Indian & Overseas to hold seminars, to educate people in the areas of Urban Housing Development for poor and for their upliftment and it does not provide any schola....
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....e Apex Court has defined word education' and observed that the sense in which the word 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. The word "education" has not been used in that wide and extended sense according to which every acquisition of further knowledge constitutes education. We find that Ld. Counsel of the assessee on the contrary has submitted that its activities as charitable activities by way of submitting that assessee is providing advisory services to Central and Local Government with no commercial interest. All applications on assessee's programmes are routed directly by the Indian Mission to Govt. of India and the Institute has no decision making power in the selection of participants as well as on the expenses to be reimbursed or fees to be paid. More than 95 per cent of the payments for these activities is on a reimbursement basis and the fees are of a token nature. The assessee further informed that there is no profit motive in undertaking the activities. We also find that Ld. CIT(A) rightly draw support from the CBDT Circular No.11/2008 dated 19.12.2008, wher....
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....rightly observed that the activities of the assessee are identical and it was found that assessee was involved in helping various Government Agencies or foreign Government Agencies under SARC in providing training to the persons in the field of housing for poor sections of the society and advising the Government for their upliftment and no work is undertaken for any profit motive. We also find that Ld. CIT(A) has observed that vide letter dated 28.2.2012 various assignments undertaken have been mentioned which clearly reveal the fact that appellant's activities are in the nature of education as it is providing the training to various persons of the Indian Government and overseas Governments and these training programs are in the nature of education and education programs have been organized by the Institute are mainly for the Government of India which are not of a commercial nature. The issue of charging the fees and number of students to participate in the course are decided by Government of India. 8.3 We also find that before the Ld. CIT(A), the assessee has submitted some additional facts to substantiate its claim regarding the Trust is a charitable institution. The society....