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TMI Blog2017 (11) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from property held under the trust, are permitted to be accumulated u/s 11(2) and under the provision of section 11(1) of the Act, the earning of the assessee from property held for charitable purposes is permitted to be accumulated up to the specified limit of its gross receipts. The assessee society is imparting education to the poor woman for providing vocational and non-vocational education, which has been considered by the Tribunal in its own case for AY 2009-10. The proviso to section-2(15) is applicable only in a situation, when the activities of the assessee are found against the purposes/act and the primary objective even if it is unrecognized by the university/board, it cannot be said that the education is not being imparted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome in its return, filed on 04/03/2001, which was accompanied by audit report in form no.10B for exercising option u/s 11(2) of the Act. The return of the assessee was processed u/s 143(1) of the Act and thereafter the case of the assessee was picked up for scrutiny, therefore, notice u/s 143(2) was issued to the assessee. In compliance of the same, the assessee attended the proceedings and filed information/documents/books of accounts along with bills/vouchers, with respect to the expenditure incurred and evidence of having earned income from different heads as is evident from assessment order itself. The assessee showed surplus/deficit in its accounts from which the Ld. AO noted that the assessee did not include income of women training i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to any trade, commerce or business for a cess or fee or any other consideration, irrespective of the nature of use or application or retention of the income from such activity. We observe here that no differentiation has been made with respect to education whether the courses are recognized or unrecognized. We are of the view, unless and until specific language is used in the section differentiating the courses (recognized or unrecognized), the plain language used in the section has to be considered. The Ld. AO, while making the addition taxed the income on the ground that the receipts are from nonrecognized courses, therefore, it is for non-charitable purposes. The claim of the assessee is that the deposits made by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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