TaxTMI 
TaxTMI 
2015 (10) TMI 990
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....was established by a trust deed dated 22-07-2013. The object of the institution is to establish and administer school, colleges, etc. In furtherance of its objects, the assessee established an institution for teaching event management course. The Administrative Commissioner rejected the application of the assessee on the ground that the assessee trust is conducting course without approval of any statutory authorities. The Administrative Commissioner has also observed that the assessee was charging exorbitant fee for conducting event management course and as a result of course conducted by the assessee, no certificate was issued by any statutory authority. Referring to the judgment of the Apex Court in Sole Trustee, Loka Shikshana Trust v. C....
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....nch of this Tribunal in Rajah Sir Annamalai Chettiar Found ation (2011) 48 SOT 502, the ld.DR submitted that when the assesse is charging exorbitant fees, the element of charity no longer remains; hence the assessee is not eligible for registration u/s 12AA of the Act. 4. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, the assessee is conducting classes for even management course. The event management course conducted by the assessee is not approved by any governmental agency or affiliated to any university. The course conducted by the assessee does not result in confirment of a degree or diploma by a governmental agency or affiliated to any university. The question a....
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....dler who cheats you teach you a lesson and in the 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.' 5. From the above judgment of the Apex Court it would be abundantly clear that there should be a systematic instruction to the students by way of normal schooling. Mere conducting of event management ....
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....paring the students for appearing in various examinations conducted by the Board of Mining Examination and / or MI(1) section (a)(b) and the said coaching of students in an institute is not, in our opinion, an imparting of education which can be said to be a process of training and developing knowledge and character of students by normal schooling. A coaching institute cannot be said to be an institution where normal schooling is done. The definition of "charitable purpose" is inclusive and not exhaustive.' 7. It is further seen that the Gujarat High Court also had an occasion to consider identical issue in the case of Saurashtra Education Foundation vs C.I.T. (2005) 273 ITR 139 (Guj). The Gujarat High Court found that all kinds of e....