2015 (5) TMI 187

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.... of the case, the ld. Assessing Officer has erred in holding that the proviso to Sec. 2(15) of the Income Tax Act 1961 is applicable to the assessee. 2. That the ld. Assessing Officer has erred in not allowing exemption u/s. 11 and 12 of the Income Tax Act, 1961 even though the assessee is a Registered Charitable Trust u/s. 12A of the Income Tax Act, 1961. 3. That the ld. Assessing Officer has erred in not allowing the benefit of accumulation of income u/s. 11(1)(a) of the Income Tax Act, 1961. 4. That the activities of the assessee being in the nature of education, medical relief and relief to the poor are not covered by the proviso to sec 2(15) of I.T. Act and thus the assessment at a income of Rs. 8,56,660.00 (As reduced vide or....

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....d the excess of income over expenditure was brought to tax. Aggrieved by the stand so taken by the Assessing officer, assessee carried the matter in appeal but without any success. While dismissing the grievances of the assessee, learned CIT(A), inter alia, observed as follows : "In the instant case activity as claimed by appellant in the nature of relief to the poor, education and medical relief has been found to be totally misleading the facts, because AO has clearly demonstrated that appellant is not running any educational institution nor imparting any education, rather the appellant is providing legal and technical services to different corporate entities and charging fee from them. So, activities of the appellant are not in the nat....

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....the legal advice to, and carrying out legal work for, the clients, the junior professionals are getting very useful legal education and hands on experience. However, in making these submissions, leaned counsel is apparently unmindful of the observations made by Hon'ble Supreme Court in the case of Sole Trustee Lok Shikshan Trust vs. CIT (101 ITR 234) wherein their Lordships have, inter alia, observed as follows : "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. 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 ....