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TMI Blog2016 (3) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... e trust would fall within the ambit of 'education and 'advancement of any other object of general public utility' though the objects and the activities of the trust are towards a group of person/employees engaged by the settlers and not for the purpose of general public at large. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... who are employed or to be employed in mining activities in and around Zone III Karnataka and in respect of all safety measures in a professional manner. It is in respect of these objects and activities that the assessee trust filed its application for registration under section 12AA of the Act. 4.2.2 For the purpose of registration under section 12aa of the Act, the scope of enquiry of the learned DIT, as laid by the Hon'ble Karnataka High Court in the case of Sanjeevamma Hanumanthe Gowda Charitable trust (Supra) is limited to calling for such documents or information from the assessee to satisfy himself about the genuineness of the objects of the trust and that its activities have been conducted in accordance with the objects thereof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the learned DIT is of the view that the assessee's activities would not fall under education or advancement of any other object of public activity' as per the provisions of section 2(15) of the Act. However, at para 3.5 of his order, he contends himself: "… I am of the considered view that there is no normal schooling in the applicant's case and its activities or training of unskilled workers…" On the one hand, the learned DIT holds that no education is involved, but on the other hand he acknowledges that training is involved; which in our view would obviously educate both skilled and unskilled workers in the mining activities in a systematic manner. Further, the learned DIT in his orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic. It cannot be said that a purpose would cease to be charitable even if public welfare is intended to be served. If the primary purpose and the predominant object are to promote the welfare of the general public, the purpose would be charitable purpose. When an object is to promote or protect the interest of a particular trade or industry that object becomes an object of public utility, but not so, if it seeks to promote the interest of those who conduct the said trade or industry CIT vs. Andhra Chamber of Commerce [1965] 55 ITR 722 (SC). If the primary or predominant object of an institution is charitable, any other object which might not be charitable but which is ancillary or incidental to the dominant purpose, would not prevent the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 'education' and 'advancement of any other object of general public utility' to be factually unsustainable, and we therefore direct the learned DIT to grant the assessee registration under section 12AA of the Act." 4. The aforesaid shows that the Tribunal has relied upon the decision of Apex Court in the case of Commissioner of Income Tax vs Gujarat Martitme Board [(2007) 295 ITR 0561 (SC)] and has held that the assessee imparts education to both employed or to be employed, skilled and unskilled workers and the Tribunal further observed that there are other objects which can be said that 'any other object of the public utility'. 5. When the Tribunal has followed the decision of Apex Court, we do not find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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