2015 (7) TMI 1155

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....s of the case". 2. The brief facts of the case as stated in the assessment order are as under :- "Income from membership fee received, donation, receipts of yoga literature and publication, yoga courses fee etc. The society registered u/s 12A of the I.T. Act vide order no. DIT(E)/2005-06/S-2217/98/2132 dated 24.10.2005 and assessee is also approved u/s 80G of the I.T. Act, vide order No. DIT(E) 2008- 09/S-2219/98/1934 dated 16.10.2008. The perusal of income and expenditure account for the period under consideration shows that the assessee has declared receipts on account of receipts from yoga literature and publication amounting Rs. 10,83,688/- receipts of massage ayurvedic and herbal products amounting Rs. 7,18,954/-, contribution f....

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....rvation of environment (including watersheds, forests and wildlife) and preservation of monuments or places or objects of artistic or historic interest,] and the advancement of any other object of general public utility: Provided that the advancement of any other object of general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity:] [Provided further that the first proviso shall not apply if the aggregate value of the r....

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....characteristics of commercial I business nature as it is clear and evident that the services rendered, the courses conducted and the literature sold out by the assessee are in lieu of money which may be termed as fee under various heads. In view of these heads the generation of income clearly indicates that the society is purely a commercial entity in view of the amended proviso of Section 2 (15) of I.T. Act." 5. On appeal, the first appellate authority considered the argument of the assessee that's it involves in running of a number of yoga centres for the benefit of people at large and as such this is charitable activity and held that the assesee falls within the mischief of proviso of last limb of Section 2(15), which is 'advan....

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..../weekly/monthly basis in a systemized organized manner in order to provide medical relief to people who cannot afford ITA No. 387/Del/2013 modern medical method or have been subjected to ill effects of modern medicine. It was submitted that imparting of yoga training through well structured yoga shiviirs/ camps also falls under the category of imparting 'education' one of the charitable objects defined u/s 2(15) of the Act and accordingly the appellant's activities are not hit by the proviso inserted in the definition of charitable purpose as contained in the said section. During the course of hearing the appellant was directed to provide complete details of the Patanjali Bhartiya Ayurvigyan Avam Anusandhan Sansthan at Haridwar ....

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....cribed bed strength along with outdoor patient department (OPD) ITA No. 387/Del/2013 and Indoor patient department (IPD) facilities. Ld. CIT(DR) on the other hand has placed reliance on the orders of the authorities below, as discussed above. 6.5.1. The expression 'education' has not been defined under the provisions of Income Tax Act. The Hon'ble Supreme Court in the case of Lok Shikshana Trust (supra), relied upon by the Ld. AR, has been pleased to explain the meaning of the word 'education' in the context of section 2(15) of the Act. As per this decision the education is the process of training and developing the knowledge, skill, mind and character of students by schooling by way of systematic instruction, schoolin....