TaxTMI 
TaxTMI 
2016 (10) TMI 849
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....G of the Act. 3. Brief facts of the case are that the assessee society had applied for registration u/s 12A and u/s 80G dated 16.5.2015. Ld. DIT(E) required the assessee to submit details and documents in support of its claim for registration u/s 12A and exemption u/s 80G. Ld. DIT(E) noted that the assessee society was founded on 23.3.2011 with the following objects: "a) Institute of Road Safety and Fleet Management Society Promote safety and the prevention of accidents in all areas of life at work at leisure on the road, in the home and through safety education in schools, institutions work places and all other locations. b) Institute of Road Safety and Fleet Management Society aim is to sensitize masses by raising awareness about road....
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....rsons in lieu of money. She required the assessee to elaborate on the training programme conducted by it or the training courses being run by it. In response, it was stated that it did not render any regular/ structured training programme or courses. It structures the training programme as per the needs of the organization for which the training programme is being conducted. Ld. DIT(E), however, has observed that assessee was unable to file any further details about contents/ name/ target group etc. of the training programme conducted by it for various organization from whom it claimed to have received Rs. 27.09 lacs. Ld. DIT(E) observed in para 6 of her order that the applicant's activities fell within the ambit of advancement of any other....
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....f services charges and misc. receipt. From the details filed, it could not be ascertained as to how applicant is providing training to the commercial entities from whom service charges/misc. receipt have been shown. No, evidence has been filed in respect of nature/content of training and the target group drivers, commuters, management staff etc. to whom it is imparted. In its reply dated 28/11/2013 applicant has filed only names of organizations for AY. 2011-12 and 2012-13 wherein, it claims to have trained the staff of these organizations. All organizations are either Pvt. Ltd companies or Ltd companies and no general public or people are the beneficiaries of its activities. In the absence of nature of training to the people/person and par....
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....d objects of society and pointed out that the activities carried out by assessee were charitable in nature. He submitted that all these activities were carried out for the benefit of public at large by sensitizing masses by raising awareness about accidents which results into enormous losses to human lives. 3.1. Ld. counsel further submitted that education cannot be ascribed narrow meaning. He relied on the decision of Hon'ble Bombay High Court in the case of DIT(e) Vs. M/s Khar Gymkhana rendered in ITA no. 2349/2013 vide order dated 6.6.2010, a copy of which was filed at the time of hearing. 4. Ld. CIT(DR) submitted that the precondition for imparting education is that knowledge can be used by person educated. Assessee was only bringing ....
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....r which limb of section 2(15) the assessee's activities fell, because at this juncture we have only to examine whether the activities carried on by assessee are charitable in nature or not. This is not disputed by ld. DIT(Exemption). 5.2. We may also clarify that as far as ld. DIT(E)'s finding regarding applicability of proviso to section 2(15) is concerned, we are not inclined to accept the same for the simple reason that assessee had received service charges from various organizations for conducting the programme and this cannot par take the character of business by any stretch of reasoning. Be that as it may, this cannot be basis for denying registration as it is nowhere so contemplated in the Act. 5.3. Now the second aspect, which is ....