2007 (2) TMI 706

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....ent : K. Sambi Reddy, Authorised Representative (JDR) ORDER S.L. Peeran, Member (J) 1. The appellant is a society registered under the Society Act. They are providing training to the officers of Government of India as well as the State Government before entering into Central/State Government services. It is a non-profit organization which receives fee from the candidates of non-governmental org....

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....llants are exempted from payment of Income Tax as they do not make any profit. 2. The learned DR submits that although they are registered as non-commercial organization, the account shows profit element also. He submits that the appellants should be put to terms. 3. On a careful consideration of the matter, we find that the Government of India has recognized their activity as non-commercial one....