TaxTMI 
TaxTMI 
2014 (9) TMI 723
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....e of " Swar Sangam". To adjudicate the issues involved in this writ application a scrutiny of the objects of the trust is most important. Its objects are as follows:- (i) Advancement of education in music both vocal and instrumental, dance, painting and science, commerce as well as any other fine arts and languages and for such purpose to hold classes. (ii) To run regular courses in various subjects, conduct examinations at regular intervals and grant degrees and/or Diplomas. (iii) To co-operate with other institutions in India having objects for advancement of education, if desired, to affiliate, amalgamate or merge them with the institution or vice versa. (iv) To establish, maintain schools, colleges, libraries, reading rooms, lectur....
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....ional institution not for profit purpose and having a gross annual receipt of more than Rs. 1crore. It is engaged in teaching fine arts, Indian music and dance to its students. The institution claims that the entire course is graded and divided into years and classes. Each class has regular teaching hours. A course is for a specific length of time. Successful candidates are granted certificates and diplomas. The case of the institution for Income Tax exemption was recommended by the Joint Director of Tax (Exemption) Kolkata by his note dated 7th June, 2012. Thereafter, it came up before the Chief Commissioner of Income Tax (iii) Kolkata who is the prescribed authority under Section 10 (23d) (vi) for granting approval. By an order dated 28....
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....n is implied. The word "education" is defined in the Concise Oxford English Dictionary, 11th Edition as follows:- "education-n. 1. the process of educating or being educated. The theory and practice of teaching. Information about or training in a particular subject. 2. (an education) informal an enlightening experience". The word "educate" is defined as follows:- "educate-v. give intellectual, moral and social instruction to train or give information on a particular subject". We find from the above definition that "education includes information about or training in a particular subject". The word "educate" includes "intellectual instruction". 10 (23C) (iiiad) and 10(23C) (vi) of Section 10 clearly specify that they cover 1. educational....
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....he process make you wiser though poorer. If you visit a night club, you get acquainted with and add to your knowledge about some of the not much revealed realities and mysteries of life. All this in a way is education in the great school of life. But that is not the sense in which the word "education' is used in clause (15) of section 2. What education connotes in that clause is the process of training and developing the knowledge, skill, mind and character of students by normal schooling." A Division Bench of the Delhi High Court in the case of Delhi Music Society Vs. Director General of Income-Tax reported in (2013) 357 ITR 265 (Delhi) was concerned with the interpretation of the exact provisions which are the subject matter of this case....
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....not be affiliated or recognised by a University or Board. Regrettably, the Chief Commissioner of Income Tax neither considered the facts nor the law properly. He was required to consider whether some form of information about or training regarding a subject was being imparted by the petitioner institution. Secondly, whether such instruction resulted in intellectual, moral or social benefit in keeping with the definition of the word "education" in the Concise Oxford Dictionary. He was also required to take into account the above judicial pronouncement of the Hon'ble Delhi High Court with the Hon'ble Supreme Court decision as the background. Now, to arrive at a finding regarding this the Chief Commissioner Income Tax was required to consider....