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TMI Blog2012 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... is not charity. Charity reflects the concern of a society in the upliftment - against assessee. - IT Appeal Nos.288 to 291(Mds) of 2011 - - - Dated:- 28-3-2012 - Dr. O. K. NARAYANAN And CHALLA NAGENDRA PRASAD, JJ. ORDER Dr. O.K. Narayanan, Vice-President All these four appeals are filed by the assessee. Two appeals are filed against the orders of the Director of Income-tax (Exemptions) rejecting the applications filed by the assessee for obtaining registration under section 12AA of the Income-tax Act, 1961. The other two appeals are filed by the assessee against the orders of the Director of Income-tax(Exemptions) rejecting the petitions filed by the assessee for approval under section 80G of the Income-tax Act, 1961. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nning an institution called 'Preston International College'. The said college is a study centre, approved by the Directorate of Distance and Continuing Education, Manonmaniam Sundaranar University, Tirunelveli. It is also a recognized centre for participatory online programme of the School of Distance Education, Bharathiyar University, Coimbatore. In the case of Manonmaniam Sundaranar University, the assessee is collecting fees including the University affiliation fees and remitting the same to the University, which ultimately divides the fees into two portions, one portion for the University and the other portion to be given to the assessee trust. In the case of non computer courses, Manonmaniam Sundaranar University gives 35% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax (Exemptions) dated 29.10.2010 rejecting the application for registration u/s 12AA and approval u/s 80G is contrary to law, erroneous and unsustainable on the facts of the case. 2. The Director of Income Tax (Exemptions) erred in his conclusion that assessee's activities fall outside the purview of the charitable purpose as defined u/s 2(15) of the Income Tax Act. 3. The Director failed to appreciate that the assessee is running the institution by entering into Memorandum of Understanding (MOU) with the Universities in question created by statutes and to hold that they are running on commercial lines is unsustainable in law as well as on facts. 4. The Director further failed to appreciate that the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Income-tax appearing for the Revenue. 11. Section 2(15) defines 'charitable purpose' in an inclusive manner. It reads that 'charitable purpose' includes relief of the poor, education, medical relief, etc. and the advancement of any other object of general public utility or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application. 12. A careful reading of the definition of 'charitable purpose' does not state that relief of the poor or education or medical relief is a charitable purpose per se. It only states that charitable purpose includes those activities as well. It follows that edu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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