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2020 (6) TMI 131
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....t, 1961 (in short 'the Act') as a 'charitable institution'. 2. The aims and objects of the appellant trust are as under:- " The aims and objects of the trust are to establish, maintain, develop and run educational institutes to provide education in the different fields of learning like schools for providing kindergarten, primary, secondary and senior secondary level studies, degree, post graduate, under graduate level studies, medical education of all types, engineering & technology, ITI, CTI and industrial training institutes, skill development centers, computer training centers, IT enabled services, management, college of education, law college, arts & crafts college, sports and physical education and all types of lear....
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....t failed to provide the financial statements for the financial year 2017-18 . The appellant trust had also failed to prove that the funds were utilized for advancement of the objects of the trust. The Ld. CIT(E) also observed that the activities of the appellant trust of Skill Development did not qualify as 'Education'. The Ld. CIT( E) also observed that the appellant trust was merely an implementing agency of the government and was being reimbursed for the expenditure incurred on the activities as per the directions of the 'NSDC'. That the appellant trust was not involved in any charitable activities. 4. We have heard the rival contentions and have also gone through the record. So far as the question as to whether the activities of t....
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....y, it has been conveyed that the case of the appellant along with others was examined by the Members of the Sub- Committee for NCVT and that the Committee after examination approved the affiliation of the cases for conforming to the NCVT norms. The list of such institution has been mentioned, wherein, the name of the institution namely 'Mahatma Gandhi Private ITI, Distt. Yamunanagar run by appellant society is mentioned at Sr. No.1. Further, page No. 54 is the copy of the letter dated 10.8. 2007 of the Industrial Training & Vocational Education Department, Govt. of Haryana, whereby, the Government has given approval to the appellant society for establishment of private Industrial Training Centre in the name and style of ' Mahatma Gandhi Ind....
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....llant society are systematic programme imparting class room as well training with focus on employment generation. The education given by the appellant, in our view, can safely be said to be in the mode of systematic instructions/schooling or training given to the young in preparation for the work of life and, in our view, duly fall within the purview and scope of the term 'Education' as used in section 2(15) of the Act. 5. So far as the observation of the CIT(E) that the income of the assessee is not from voluntary donation or that the same cannot be said to be income from property held under the trust is concerned, we are not convinced with the above observation of the Ld. CIT(E) for rejecting the claim of the appellant trust. The....
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....eetings and review of its work done by the Central/State Government and further that the said expenditure is completely related to the activities and objects of the appellant society. 9. The Ld. DR has made a further argument that the appellant is also indulging in skill development programme under Pradhan Mantri Kaushal Vikas Yogna (PMKVY) and that this programme is a short duration programme and cannot be said to be a systematic education programme. May it be so, apart from providing the long term course of one year or two years as mentioned above, since the appellant society has skilled instructors for providing vocational training to the students and if the appellant institution has also been imparting training under the Pradha....
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....lar activities on behalf of the appellant trust, hence, in our view, the Ld. CIT(E) was not justified in rejecting the application of the appellant trust on this ground. So far as the issue relating to the submission of the financial statement and application of funds was concerned, the Ld. Counsel for the assessee has submitted that no such queries were raised by the Ld. CIT (E) during the course of hearing. He, has further submitted that inquires relating to the application of the funds could not be raised at the registration stage. We do not agree with the above contention of the Ld. Counsel for the assessee that the Ld. CIT(E) can not raise the inquires about the application of the income/genuineness of the activities of the assessee....