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TMI Blog2017 (6) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue challenging judgement of the Income Tax Appellate Tribunal dated 07.10.2016 raising following question for our consideration: "Whether the Appellate Tribunal is justified in directing the CIT(E), Ahmedabad to grant approval u/s. 10(23C)(vi) of the Act to the assessee and ignoring the finding of the CCIT, Baroda, as the applicant Trust does not fulfill the conditions laid down u/s. 10(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o been granted exemption under section 80G of the Act. 4. Despite such facts, the Commissioner, on the premise that clause (c) of the objects noted above stated to be for the education purpose, held that the Trust does not fulfill the condition of section 10 (23C)(vi) of the Act. He was of the opinion that the Trust was not existing solely for education purpose. He accordingly, by an order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 10(23C), the ld. CCIT has not pointed out any specific aspect. He only harboured a belief that assessee might have some ancillary activities not associated with education. This is only a hypothetical observation. In all these decisions, it has been propounded that if the assessee has not taken other objections mentioned in the trust deed, the exclusively carried out activities of education, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust deed provided sufficient safeguard in this regard. Clause (a) of the trust deed envisaged the object of the Trust to spread amongst people of Dharmaj education and to employ suitable means for the spread of intellectual, physical and moral education. Clause (b) pertains to collection of funds, to accept trust funds and to execute them for the accomplishment of the above mentioned aim. Clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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