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TMI Blog2019 (12) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-trust is in fact imparting training in performing arts like various dance forms including traditional Kuchipudi and granted benefit u/sec. 10(23C)(iiiad). During the course of hearing assessee has submitted that Vempati Chinna Satyam Kuchipudi Art Foundation has already enjoying 12A registration. Thus we find that the assessee is entitled for registration u/sec, 12A of the Act. The Hon'ble Calcutta High Court in the case of CIT Vs. Doon Foundation [ 1985 (1) TMI 36 - CALCUTTA HIGH COURT] wherein it was held that educational institutions need not be affiliated to Universities or Boards and what is to be seen is that the object clause of the trust is for educational purposes and it has carried out a full-fledged teachi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, in brief, are that assessee is a trust named as Abhinayavani Nritya Niketan established for charitable purpose. The trust deed was executed on 15/12/2017 which was registered as document No.125/2017 with SRO, S.R. Nagar, Hyderabad. The main objects of the trust enumerated in the trust deed are as under:- To promote the art of Indian classical dance especially the 'Kuchipudi' style of dancing in India by encouraging and educating aspirants in learning the art of dance the nuances of Bharata Sastra, conducting dance programs, publishing literature on dance, production of audio and visual material on dance, sponsoring for dance festivals and programs, operating dancing schools and conducting certificate co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in teaching and promoting nuances of classical Indian form of dance Kuchipudi . The institution has two part time lecturers, apart from Smt. C. Bala Tripura Sundari settler of the Trust. The pupils who learn dance are male and female students drawn from ages 8 to 45 years. The trust does not bar any student from learning dance by specifying criteria for caste, creed or religion. The curriculum of basic dance learning is four stages and the advanced level is seven stages. As the student progress the complexities of each level, she/he is promoted to the next level. Ld. counsel for the assessee has submitted that learning of dance i.e. Kuchipudi is an education and therefore assessee is running dance school without any profit motive. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e particularly Kuchipudi is carrying a systemic education and therefore there is no doubt assessee is carrying educational activities by running Kuchipudi dance school and promoting other classical music of Carnatic or Hindustani styles either vocal or instruments such as veena, violin etc. The ld.CIT(E) has not commented upon anything for running the educational institution by the assessee. The only objection raised by the ld.CIT(E) is that the assessee is having 42 students, out of which only 8 students are admitted without fee and from remaining students assessee trust collected fee. According to the ld. CIT(E), it is not performing charitable activities. We find that the finding given by the ld.CIT(E) is not correct for the reason t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitutions having a formal frame. Therefore the attire and choreography of the place of instruction is not the prime thing to be looked into by the assessing authority. Despite the form or the absence of form, what is to be looked into is whether the assessee-trust is in fact imparting training in performing arts like various dance forms including traditional Kuchipudi and granted benefit u/sec. 10(23C)(iiiad) of the Act. During the course of hearing, ld.counsel for the assessee has submitted that Vempati Chinna Satyam Kuchipudi Art Foundation has already enjoying 12A registration. Keeping in view of the facts and circumstances of the case and also by considering the above decision of the ITAT, Chennai Bench, we find that the assessee is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, it is with respect to grant of approval u/sec, SOG. As we have already granted 12A registration to the assessee, thus the order of the Id.CIT(E) is set aside and direct the assessee to file a fresh application before the Id.CIT(E). If fresh application for grant of SOG approval is filed by the assessee, the Id.CIT(E) has to consider the same keeping in view of our decision in assessee's appeal (supra). Thus, this appeal is allowed for statistical purpose. 14. In the result, appeal filed by the assessee in ITA NO.995/HYD/2019 is allowed and that of ITA NO.994/HYD/2019 is allowed for statistical purpose. Order Pronounced in open Court on 28th Nov., 2019. - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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