AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2026 (4) TMI 1030
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....the case, the orders passed by the Learned Assessing Officer (LAO) and the Honourable Commissioner of income-tax (Appeals) ('Hon'ble CIT(A)') are bad in law to the extent they are prejudicial to the Appellant since the same were undertaken without appreciating the Appellant's submissions. ii. The Hon'ble CIT(A) erred in upholding the disallowances made by the LAO without considering that the same is not in accordance with the provisions of the Act to the extent they are prejudicial to the Appellant since the order is against the provisions of the Income tax Act, 1961 ('the Act') and the judicial precedence on the subject iii. a. The LAO erred in law and fact by concluding that the activities carried on by the Appellant do not constitute 'education' and therefore is not a 'Charitable activity' under section 2(15) of the Act; the Hon'ble CIT(A) erred in sustaining the same. b. The LAO has erred in holding that the Appellant has not undertaken any activity in the area of formal education; the Hon'ble CIT(A) erred in sustaining the same. c. The LAO has erred in holding without any basis that the pro....
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....to even act on its objectives for the impugned year, let alone being run 'by private persons for profit, the Hon'ble CIT(A) erred in sustaining the same. xi. Without prejudice to the above, the LAO erred in considering the voluntary contribution of Rs. 37,08,000/- as fee received from courses and consequently adding the same as income, the Hon'ble CIT(A) erred in sustaining the same. xii. The LAO erred in computing interest under section 234B and 234D of the Act; the Hon'ble CIT(A) erred in not deleting the same. ADITIONAL GROUNDS OF APPEAL PLEADED FOR THE FIRST TIME BEFORE THIS TRIBUNAL i. The order of the LAO is bad in law in that the same is contrary to the provisions of sections 147 to 151 of the Act. ii. The order of the LAO is bad in law since the same is based on proceedings under sections 147 and 148 which lacked jurisdiction under the said provision. iii. The order of the LAO is bad in law since the same is based on 'information' or 'reason to believe' that does not satisfy the conditions of sections 147 and 148 of the Act. iv. The order of the LAO is bad in law since the same does n....
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....the Hon'ble Supreme Court in case of Lok Shikshana Trust 101 ITR 234 did not allow the exemption u/s. 11 and 12 of the Act. The Assessing Officer further noted that Assessee Trust has paid service tax to the tune of Rs. 12,39,293/- which clearly shows that the Trust is running commercial activity and not charitable activities. Accordingly, the Assessment Order was passed at a total income of Rs. 1,50,60,860/-. 9. Assessee aggrieved with the same preferred an Appeal wherein the Assessee challenged the finding of the Ld. Assessing Officer and submitted that Assessee is carrying on educational activities and therefore same are falling u/s. 2(15) of the Act. The Assessee further stated that the Assessee offers several courses to the various students to make them employable. Assessee also stated that the word education may be considered to include the above activities also. 10. The Ld. CIT(A) considered the explanation of the Assessee but agreed with the order of the Ld. Assessing Officer and Appeal of the Assessee was dismissed. 11. The Ld. Authorized Representative Shri L. Bharath, Chartered Accountant submitted a paper book and written submission. He referred to page no. 49 ....
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....nt and maintenance of schools, colleges, libraries, institutes, training institutes, and programs of study with an object to provide sound preprimary, primary, middle, secondary, senior secondary higher, graduate and post-graduate education to children and students by seeking recognition and to give instruction and training to faculty, students, and educators in all branches of knowledge and learning including, but not limited to, arts, science and commerce, management, human resources, medical, engineering, information technology, leadership, entrepreneurship and innovation. ii. To focus on, engage, promote, and incubate activities and programs related to, but not limited to, youth development, budding entrepreneurs, local leadership, vocational training, high-end technology, community collaboration, product design, social enterprise, and mentorship. iii. To foster and inculcate the culture of innovation, entrepreneurship, scale/growth, and leadership within the nation's educational system and programs, including activities related to education and its improvement. iv. To arrange and manage the training institutions in computers and technology, fine ....
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....ct and facilitate trainings for faculty, educators, and corporations on subjects including, but not limited to, curriculum development, management, entrepreneurship, leadership, organization building and innovation. xv. To affiliate with national and international universities, institutions, autonomous bodies, centers, governments, funding agencies (including private, bi- and multi-lateral agencies), corporations, social enterprises and other leading educational institutions including e-learning programs or distance learning institutions. xvi. To publish books, magazines, case studies, literature, research articles, journals, videos, photographs, audiovisual materials, websites, blogs, and other content by utilizing the expertise available in house and from other resource persons. xvii. To aid, assist, donate or otherwise contribute funds to societies, institutions, trusts and other funds recognized under Section 80 (G) of the Income Tax Act, 1961. xviii. To do such other things/acts/activities, which are necessary and which may be incidental or conducive to the attainment of any of the object of the Trust. xix. To devote resources to ad....