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TMI Blog2012 (11) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked the provisions of s. 13(1)(b). Also while analyzing the list containing the fee concessions extended to the disabled students is that they were belonged to either Hindu or Muslim community but, none were from the Christian or Anglo Indian community. This clearly exhibits the secular character of the assessee-trust that the educational institution has been serving the masses irrespective of their caste, creed and religion - in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ts object 4(c) which reads as under: '(c) To maintain a high standard of discipline, excellence and efficiency in the administration of teaching and training imparted at the said Institution calculated at attainment of high qualities of a liberal yet practical education in its pupils and students and turning out well integrated and useful citizens of our country and aware of the needs of our rural and urban underprivileged students.' (ii) that the institution has been open to all students at fees fixed by the State authorities and imparting quality and standard education; (iii) that the object of the assessee has been only education and 100% of the income was being applied for educational purposes; and that since imparting education is a charitable purpose per se in terms of s. 2(15) of the Act, prima facie the assessee should have been granted registration in terms of s. 12AA(1) of the Act; - that the DIT (E) had failed to appreciate that s. 12A was only an enabling provision and consequently he had to only satisfy as to whether there were objects charitable in nature and the activities of the assessee were genuine; - that indisputably the activities of the assessee-instituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had not pursued such objects, the AO cannot question the application of income to such objects during assessment; - that grant of registration to a trust or society was to a charitable society, depending both on the stated objects and genuine activities and not an 'educational society' or medical society to pursue only specific objects to the exclusion of other objects which are not charitable; (v) rejecting the assessee's claim that the Anglo Indian is a minority community under the Constitution and, thus, the objects to benefit such community cannot be faulted with to deny registration u/s 12AA of the Act, it was contended that Anglo Indian community is not a religious group or a linguistic minority enjoying privilege of protection under Article 30(1) of the Constitution and that the community has not been identified as an under-privileged class anywhere in India and as enlisted in Explanation to s 13(2) (b) of the Act. 6.1 In conclusion, it was argued that the very first object of the Society to conduct Christian principles was nebulous and raised doubts about the secular charitable objects. Thus, pursuit of religious faith and expression through the society is not prohibit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) of the Act that the assessee is for a particular community, viz., the Anglo Indians and also spreading Christian principles; & (c) once such objects are approved, then the assessee would claim that such approval for applying its income on other purposes also. 7.1 It was submitted by the learned A R that: - the assessee has been enjoying tax exemption in terms of s. 10(22) from the year 1966 up-to the AY 1998-99 and since the assessee's gross receipts crossed the monetary limit of Rs.1 crore, registration u/s 12A of the Act has been applied for; - that for the immediately preceding three FYs, the amount of fees and other concessions extended to Anglo Indian students constituted hardly 2.07 to 2.34% and similar concession was extended to many non-Anglo Indian students also. Further, differently abled students belonging to other religious communities were also given fee concessions; Relies on case laws: 1. Aggarwal Mitra Mandal Trust v. DIT [2007] 293 ITR (AT) 259 (Delhi); 2. Thiagarajar Charities v. Addl CIT [1997] 225 ITR 1010 (SC) 8. We have heard the rival submissions, perused the relevant materials available on records and also the case laws on which the rival parties ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed by the assessee has not been dispelled/controverted by the revenue. The above statistics unambiguously testify that the assessee trust's objects were NOT for the benefit of a particular community as alleged by the DIT (E) and as a result of which, he had invoked the provisions of s. 13(1)(b) of the Act. Another salient feature which we have noticed while analyzing the list containing the fee concessions extended to the disabled students is that they were belonged to either Hindu or Muslim community but, none were from the Christian or Anglo Indian community. This clearly exhibits the secular character of the assessee-trust that the educational institution has been serving the masses irrespective of their caste, creed and religion. Though at the time of inception of the assessee trust, the Memorandum of Association had been carved out the objects of Association, according to which, the twin objects were that of - (c) to conduct on Christian principles and as an expression of Christian service by Tunbridge English High School. (d) To ameliorate the educational backwardness of Anglo Indians relating English as the medium of instruction to preserve the employment of English a su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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