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TMI Blog2014 (9) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... of Shipping and obtain other necessary approvals at the State and Central levels - the Tribunal concludes that the Assessee is giving training in the area to seamen - All the courses may not be approved by the Director General of Shipping but that by itself is no ground to hold that the purpose is not charitable - The exemption u/s 11 can be claimed and bearing in mind the object of the Trust - the Tribunal rightly held that the assessee is entitled to exemption u/s 11 of the Act - This is not a case where the purpose can be said to run a coaching class or a centre - This is an institution which imparts education in the area of pre-sea and post sea training to seamen so as to prepare them for all duties – no substantial question of law aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because the Assessee has submitted a chart before the Assessing Officer which would denote that the training courses are not approved by the Director General of Shipping. Secondly, that is not educational activity inasmuch the same is not for coaching and training to those who wish to take the job of seamen and make that as their career. In such circumstances, the pre-sea and post-sea training expenses, which is the main object of the Assessee, will not be an expenditure which would qualify for exemption under section 11 of the Income Tax Act. 3. On the other hand, Mr Murlidhar, learned counsel appearing on behalf of the Respondent submits that there are concurrent findings of fact and which indicate that the Tribunal was fully aware of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set out in the Trust Deed of the Respondent - Assessee. They are to set up , administer and maintain technical training institution at various places in India for pre-sea and post-sea training for the ships and maritime industry as a Public Charitable Institute for education. That is to provide onboard and offshore training and continuing technical education for Officers, both on the deck and engine side. One of the object was to register with the Director General of Shipping and obtain other necessary approvals at the State and Central levels. We do not find that the ratio of the judgment of the Hon'ble Supreme Court or of this Court, which may be dealing with section 10(22), has been applied to such an extent as complained by Mr Malho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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