2014 (9) TMI 575

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....ts : Mr. R. Murlidhar with Mr P C Tripathi ORDER P. C. 1. The Appellant challenges the order passed by the ITAT, Mumbai in ITA No.5760/Mum/2010 on 30th November 2011. The Assessment Year is 2007-08. Mr Malhotra, learned counsel appearing for the Revenue submits that the sole question and which is substantial question of law is that the Tribunal in the facts and circumstances so also in law was ....

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....purpose cannot be said to be charitable firstly because the Assessee has submitted a chart before the Assessing Officer which would denote that the training courses are not approved by the Director General of Shipping. Secondly, that is not educational activity inasmuch the same is not for coaching and training to those who wish to take the job of seamen and make that as their career. In such circ....

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....ining in several areas to seamen. The courses may not be approved by the Director General of Shipping or because there is huge surplus in the nonworking courses than the approved work courses but the same cannot be the basis for denial of exemption under section 11 of the Act. He submits that the Assessee is imparting education and that is how it qualifies for exemption. In such circumstances, the....

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....al training institution at various places in India for pre-sea and post-sea training for the ships and maritime industry as a Public Charitable Institute for education. That is to provide onboard and offshore training and continuing technical education for Officers, both on the deck and engine side. One of the object was to register with the Director General of Shipping and obtain other necessary ....