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TMI Blog2013 (12) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... rejection of the Ld. Director of Income Tax (Exemptions) on the ground that the public at large is neither eligible to become members nor is provided any benefit of the trust activities is bad in law since the trust is formed for the benefit of the students at large for seeking employment. 3. That the rejection of the Ld. Director of Income Tax (Exemptions) on the ground that the part from administrative heads of expenditure, no other expenses have been incurred on charitable activity is bad in law. 4. That the rejection of the Ld. Director of Income Tax (Exemptions) on the ground that documentary evidence have not been produced to show that the activities are charitable in nature is bad in law. 3. In this case assessee company filed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... courses, the trust provides opportunity to these students to interact with corporate and non-cooperate bodies approaching the Delhi School of Economics to grab or fetch its best student for betterment of their business prospects. Keeping in view the reputation of DSE in the open market and its students and to get this opportunity the corporate bodies pay contribution to the trust so that trust may provide students of its institute for placement for their organizations. The trust enrolls students as its members by charging fee in the form of Enrolment contribution to provide them an offer for interaction with the students. Whenever, any student gets an offer from the corporate body for placement, the trust charges one time fee of Rs. 10,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption u/s. 80G is also rejected." 4. Against the above order the assessee is in appeal before us. 5. We have heard the rival contention and perused the records. We find that trust was created to provide opportunities for the students of the Department of Economics, Delhi School of Economics to seek employment. Assessee is charging money for registration and subscription from the enrolled students as well as it is also getting subscription from the companies who coming to the campus for providing employment to the enrolled students. Thus, we find that the activities of trust are focused on the students of Delhi School of Economics getting education in the institute, after completion of their courses, the trust provides opportunity to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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