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TMI Blog2016 (10) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical training institution at various places in India for pre-sea and post-sea training for the ships and maritime industry and was engaged to provide on-board and offshore training and also seems to be education and accordingly, held that there is no substantial question of law and dismissed the appeal of the revenue. We find that the case of assessee is squarely covered by the ratio laid down by the jurisdictional High Court in the case of Samudra Institute of Maritime Studies Trust, (2014 (9) TMI 575 - BOMBAY HIGH COURT ). Respectfully following the above mentioned judgment of Hon’ble High Court we set aside the order of the ld.CIT(A) and direct the AO to allow the benefit an enumerated under section 11 of the Act by deleting the additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the field of training of all categories of Nautical and other officers and ratings conducting training for employees of marine companies and claimed its income to be exempt under section 11 of the Act. Thereafter, scrutiny proceedings were initiated against the assessee and statutory notices under section 143(2) and 142(1) were issued and served upon the assessee. During the course of assessment proceedings, the AO observed that the activities of the assessee were beyond the scope of deduction as provided under section 2(15) of the Act and therefore came to the conclusion that the assessee was not entitled to claim deduction under section 11 of the Act. The AO specifically reproduced the objects of assessee-trust in para 3.1.1 of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is certainly engaged in the activities of training the cadets, which by itself cannot be qualified as the education . There is no merit in the argument of the appellant that issuance of certificate after short term course and training for the same is education . Respectfully following the order of jurisdictional Tribunal in the case of Gurship Education Trust, Mumbai Vs. ITO ITA No. 4788/Mum/2009 I hold that the activities of the appellant are in the nature of business activities regularly carried on and therefore outside the purview of section 2(15) of the act. It is further seen that the appellant is carrying out these activities with huge profit, on continuous basis and without any charitable object as contemplated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as earning profit from the said activities. We find that the similar issue has been considered by the Hon ble Jurisdictional High Court in the case of Samudra Institute of Maritime Studies Trust,(supra)/ The operative part of the said judgment is reproduced below : 3. We have perused the orders passed by the authorities including the Tribunal. We have also perused the two decisions, one of the Hon'ble Supreme Court and relied upon by both the counsel and equally a short judgment of the Division Bench of this Court in the case of DIT (Exemptions) v. National Safety Council [2008] 305 ITR 257 (Bom). We are of the opinion that the Tribunal has applied the correct test in concluding that the exemption under section 11 can be availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In such circumstances, we do not find that the concurrent findings of fact are vitiated by error of law apparent on the face of the record or perversity enabling us to entertain this Appeal. There is no substantial question of law. The Appeal is therefore dismissed with no order as to costs. 8. On perusal of the above judgement it is revealed that the assessee trust was set up to administer and maintain technical training institution at various places in India for pre-sea and post-sea training for the ships and mariti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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