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TMI Blog2015 (4) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... ies of the assessee are related to education and, therefore, is entitled to exemption under section 11 of the Act. At this stage, it is required to be noted that right from the assessment year 1995-96 till 2008-09 the activities of the assessee has been considered by the Revenue as educational activities. Considering various activities of the assessee as narrated by the Assessing Officer in paragraphs 4 and 5 of the assessment order and considering the decision of the Division Bench of this court in the case of Gujarat State Co-operative Union [1992 (2) TMI 74 - GUJARAT High Court], we confirm the view taken by the Tribunal that the activities of the assessee is related to education and, therefore, is entitled to exemption under section 11 of the Act as claimed. As we have observed earlier that the objects of the assessee are similar to the objects of Ahmedabad Management Association. Thus, we are of considered view that the judgment rendered by the Hon’ble Gujarat High Court in the case of Ahmedabad Management Association [2013 (11) TMI 1332 - ITAT AHMEDABAD] squarely applies to the present case as well. Accordingly, we uphold the findings of the Commissioner of Income-tax(Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for claiming exemption u/s.11 of the Act and allowed the appeals of the assessee for both the assessment years. Against these findings of the First Appellate Authority, the Revenue has filed appeals for both the assessment years before the Tribunal. 4. Shri A.V.Sreekanth, representing the Department, submitted that the assessee is not engaged in providing structured education programme. To fall within the first limb of definition of charitable purpose u/s.2(15), the assessee is required to provide formal education. Whereas, in the present case, the assessee is neither providing formal education nor is instrumental in awarding degrees or certificates from any recognized universities/institutions. The ld. DR, in order to support his submissions draws our attention to page Nos. 100, 106 and 117 of the paper book filed by the assessee to show that the assessee is only collecting fees by organizing some seminars, workshops and short courses. The courses/ workshops/seminars are open for public at large. The only benefit extended by assessee to its members is concessional or discounted fees for attending/participating in such programmes. The ld. DR vehemently defended the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of DIT(E) v. Ahmedabad Management Association, reported as 366 ITR 85. 8. The assessee has filed paper book containing Memorandum of Association of the assessee as well as Ahmedabad Management Association. A perusal of the object clause of both the Associations shows that both the associations have similar objects. Both the associations are affiliated to AIMA. The question, whether the assessee s activities are in the field of education and that the assessee is eligible for exemption u/s.11 of the Act was raised before the Ahmedabad Bench of the Tribunal in the case of Ahmedabad Management Association. The Tribunal decided the issue in favour of the assessee. The Revenue went in appeal before the Hon'ble High Court. The High Court affirmed the findings of the Tribunal and observed as under:- 5.4. Now, while considering whether the activities of the assessee can be said to be educational activities or not the decision of this court as well as the Hon'ble the Supreme Court is required to be referred to and considered. In the case of Gujarat State Co-operative Union (supra) it is held by the Division Bench of this court that mere existence of profit will not disqualify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;young'. The expression 'schooling' also means 'that schools, instructs or educates' (The Oxford English Dictionary Volume IX, page 217). The Supreme Court has observed that the word 'education' also connotes the whole course of scholastic instruction which a person has received. This clearly indicates that the observations of the Supreme Court were not intended to give a narrow or pedantic sense to the word 'education'. By giving further illustrations of a traveller gaining knowledge, victims of swindlers and thieves becoming wiser, the visitors to night clubs adding to their knowledge the hidden mysteries of life, the Supreme Court has indicated that the word 'education' is not used in a loose sense so as to include acquisition of even such knowledge. The observations of the Supreme Court only indicate the proper confines of the word education in the context of the provisions of section 2(15) of the Act. It will not be proper to construe these observations in a manner in which they are construed by the Tribunal when it infers from these observations, in paragraph 17 of its judgment, that the word 'education' is limited to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this court in the case of Gujarat State Co-operative Union (supra) reproduced hereinabove and the activities of the assessee such as continuing education diploma and certificate programme ; management development programme ; public talks and seminars and workshops and conferences, etc., we are in complete agreement with the view taken by the Tribunal that the activities of the assessee is educational activities and/or is in the field of education. 5.7. Now, in view of the aforesaid finding that the activities of the assessee is in the field of education, whether the assessee is entitled to exemption under section 11 of the Act or not and whether in the facts and circumstances of the case the assessee can be denied exemption under section 11 of the Act relying upon and/or considering the proviso to section 2(15) of the Act is concerned so far as the amendment in section 2(15) of the Act amended, vide the Finance Act, 2008, and the insertion of the proviso to section 2(15) of the act is concerned, as such the same has been explained, vide Circular No. 11 of 2008, dated December 19, 2008. It is clarified that where industries or trade association claim both to be charitable inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11 of the Act. 6. In view of the above, we are in complete agreement with the view taken by the Tribunal that the activities of the assessee are related to education and, therefore, is entitled to exemption under section 11 of the Act. At this stage, it is required to be noted that right from the assessment year 1995-96 till 2008-09 the activities of the assessee has been considered by the Revenue as educational activities. Considering various activities of the assessee as narrated by the Assessing Officer in paragraphs 4 and 5 of the assessment order and considering the decision of the Division Bench of this court in the case of Gujarat State Co-operative Union (supra) we confirm the view taken by the Tribunal that the activities of the assessee- Ahmedabad Management Association- is related to education and, therefore, is entitled to exemption under section 11 of the Act as claimed. 7. Under the circumstances, the question raised in the present tax appeal is answered against the Revenue and in favour of the assessee. Consequently, the present tax appeal deserves to be dismissed and is, accordingly, dismissed. However, in the facts and in the circumstances of the case, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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