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TMI Blog2016 (11) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... y stated that the assessee had given in detail the Curriculum and Pedagogy of the society which revealed that the assessee was catering to children coming from under privileged families and providing education in such a manner as to merge them into main stream by awarding certificates, recognized and approved by the National Open School and that the list of schools furnished by the assessee included schools in slums of Delhi, traffic lights and remedial across centres across Delhi reflecting the beneficiaries. The aforesaid observations of the ld. CIT(A) were not rebutted. - Decided against revenue X X X X Extracts X X X X X X X X Extracts X X X X ..... rtable purpose. He, therefore, asked the assessee to show cause as to why the exemption claimed u/s 11 of the Act may be denied. In response, the assessee furnished the written submission and stated that its publication mainly help children and adults discovered the joy of reading and books are mainly distributed to schools and libraries, it was also submitted that main object of the society are as under: "(i) To manage & run schools for children to discover the joy of reading and the world of books, (ii) To stimulate, support and applaud individuality, spontaneity and creativity, kindly the holy curiosity in adults and children; enhance and support the natural intellectual development of children, (iii) To educate children and adults ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slature thought of providing this, then it would not have made provisos to Section 2(15) just for the fourth limb of the definition of "Charitable purpose" i.e., the advancement of any other object of general public utility. In the present case, assessee is engaged in the charitable purpose of Education & relief of the poor. And for the attainment of the main object of the Society, it is carrying on the business of publication & sale of books which is incidental to the attainment of the main objects and has been mentioned in the Memorandum of Association of the Society also. Furthermore, whole of the receipts from such business activity have been utilized only for the main object of the Society, as is evident from the Income & E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " a body of Govt. of India. Based on the above, it is beyond doubt that the assessee is fully engaged in imparting of "Education" as envisaged in the scheme of section 2(15) and doing a great service to society by educating poor and less privileged children on street. There is no profit which is earned by society. Further, it was explained that the main focus of Katha is providing education from pre-school to higher education in formal and nonformal stream through the following learning centres: i. Kathashala ii. Kathavilasam iii. Kalpavirksham 6. In order to achieve its educational objectives, Katha had to produce teaching material and teaching modules that are linked with the syllabus and only after that to give it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t material) early in life that will make them lifelong readers. Hence it was emphasized that Katha is imparting education as envisaged in section 2(15) to the poor and under priviledged children in the street. There is no profit motive as the entire surplus is used for further charity and the case of the appellant should not be mixed with private institutions working for their own profit. 7. The meaning of the term 'education' cannot be restricted to formal schooling or college and it must be understood in a broad sense where knowledge is passed on through any means to the ultimate recipient. Therefore, the activity carried on by the assessee cannot be said to be beyond its main aims and objects. The appellant placed reliance on v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charitable purpose in Section 2(15) and held that the proviso to Section 2(15) is squarely applicable to the society and it is not existing for charitable purpose. I have gone through the submission made by the assessee where in it has been given in detail about the Curriculum and Pedagogy of the society. The society is catering to children coming from under privileged families and providing education in such a manner as to merge them into main stream education by awarding certificates, recognized and approved by the National Open School. A list of schools was also submitted which includes schools in slums of Delhi, traffic lights and remedial centres across Delhi reflecting the beneficiaries. The AO has in his order not disputed the edu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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