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TMI Blog2019 (10) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee is not from voluntary donation or that the same cannot be said to be income from property held under the trust is concerned, we are not convinced with the above observation of the CIT(E) for rejecting the claim of the appellant trust. The appellant trust is reimbursed the amount spent by the Government for carrying out its education / training programme as per the skill development programme of the Government. Thus it can be safely said to be income generated from the activity of the appellant trust and the said activity as observed above, falls within the purview and scope of charitable purpose. It is not be case of the CIT(E) that the major or main activity of the appellant trust is towards commerce or business. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arg, Judicial Member For the Assessee : Shri Rohit Goyal , CA For the Revenue : Shri G.S. Phani Kishore, CIT DR ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been preferred by the appellant society against the order dated 30.06.2018 of the Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as CIT(E) ] agitating the action of the CIT(E) in rejecting the application of the appellant- society for registration u/s 12A of the Income Tax Act, 1961 (in short 'the Act'), as a charitable institution . 2. A perusal of the impugned order of the CIT(E) reveals that the appellant society ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in section 2(15) of the Act. Secondly, he observed that the appellant society was merely an implementing agency of the Government and was being reimbursed for its activities which cannot be held to be a charitable activity, rather, the assessee was doing such activity for commercial purposes. That the receipts of the assessee did not partake the character of voluntary donations and neither the same was income from the property vested in the trust for charitable purposes. The Ld. CIT(E) further observed that even the contribution towards corpus funds by the members of the society has not been corroborated with bank entries. The Third objection raised by the Ld. CIT(E) is that the appellant society had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Govt. of Haryana, whereby, the Government has given approval to the appellant society for establishment of private Industrial Training Centre in the name and style of Mahatma Gandhi Industrial Training Centre for running the trades with affiliation to State Council for Vocational Training (SCVT). The name of trade and the units approved are mentioned as under:- S.No. Name of Trade Duration No. of units already approved Increase in units / units in new trade Total units. 1 Computer operato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and trainings are designed for generation of employment opportunities for village youths and the same have been duly recognized by the state government as well as Central Government. We are convinced that the vocational educational / training programme run by the appellant society are systematic programme imparting class room as well training with focus on employment generation. The education given by the appellant, in our view, can safely be said to be in the mode of systematic instructions / schooling or training given to the young in preparation for the work of life and, in our view, duly fall within the purview and scope of the term Education as used in section 2(15) of the Act. 5. So far as the observation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application is to be seen at the time of assessment. 8. So far as the expenditure on two cars is concerned, the Ld. Counsel of the appellant has explained that the said cars are used by the society for its activities as the society members have to travel between Delhi and Chandigarh for meetings and review of its work done by the Central / State Government and further that the said expenditure is completely related to the activities and objects of the appellant society. 9. The Ld. DR has made a further argument that the appellant is also indulging in skill development programme under Pradhan Mantri Kaushal Vikas Yogna (PMKVY) and that this programme is a short duration programme and cannot be said to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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