2017 (1) TMI 1512

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....by : Shri B. Sahadevan, JCIT O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Puducherry dated 29.03.2016 and pertains to the assessment year 2010-11. 2. Shri R.M. Narayanan, the Ld. representative for the assessee submitted that the assessee's trust was registered under Section 12A of ....

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....e clarified that the receipt of the assessee's trust exceeded the limit as provided under proviso to Section 2(15) of the Act. However, the proviso is not applicable at all. The assessee being an educational trust, proviso to Section 2(15) of the Act cannot be applied for disallowing the claim of the assessee under Section 11 of the Act. 3. On the contrary, Shri B. Sahadevan, the Ld. Department....

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....m of the assessee. 4. We have considered the rival submissions on either side and perused the material available on record. Admittedly, the assessee has established three guest houses in Pondicherry and made available to pilgrims who visit Aurobindo ashram. The assessee claims that since, promoting the preaching of Shri Aurobindo, it has to be construed as an education. This Tribunal is of the ....

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....de guest houses for those who visit Pondicherry and also preach the ideology of Shri Aurobindo and the Mother. Therefore this Tribunal is of the considered opinion the activity of the assessee is nothing but general public utility. It is not in dispute that if the assessee's object is general public utility, proviso to Section 2(15) of the Act, would come into operation. It is also not in dispute ....