2017 (11) TMI 1367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of any other objects of general public utility and hit by the proviso to section 2(15) of the Act. 2. During hearing, Shri S.S. Rana, ld. CIT-DR, defended the addition made by the Assessing Officer, advancing arguments, which is identical to the ground raised. On the other hand, Shri Arta Trana Panda, ld. Counsel for the assessee, defended the impugned order. 2.1. We have considered the rival submissions and perused the material available on record. The facts, in brief, are that the assessee society is registered under Societies Registration Act to fulfill the basic aims and objects of the society. The assessee is rooted in the Christian faith and endeavour to promote the full development of women/girls irrespective of race, culture and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is no dispute to the fact that identically for AY 2009-10, in the case of assessee itself, the Tribunal vide order dated 15/02/2016 (ITA No.1019/Del/2013) held that the unrecognized courses are also comes within the meaning of education or in other words, it can be said that the charitable purposes includes relief to the poor, education (yoga), medical relief, preservation of environment and preservation of monuments or placed or objects of artistic or historic interest and the advancement of any other objection of general public utility. Admittedly, substitution was made by the Finance Act, 2015 w.e.f. 01/04/2016 as per which the advancement of any other object of general public utility shall not be concealed as charitable, if it involves ....