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TMI Blog2020 (6) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... Vocational Education/Training programme through ITI has been held to fall within the purview and scope of term education . It has been further held that the receipt from the said activity was in the course of carrying out of educational activity of the assessee. Appellant trust had been transferring funds to another society namely Sanjeeni Educational Society - Assessee has invited our attention to the copy of the certificate of Registration in the case of Sanjeevni Educational Society and has submitted that the said society is separately registered and is not a part of the assessee trust. It has been further submitted that the Sanjeevni Educaitonal Society was only a franchise of the assessee trust for implementation of the skill Development program under the Prasadhan Mantri Kaushal Vikas Yogna (PMKVY). That the appellant trust has been providing training through its own institute as well as through Sanjeevni Educational Society for which payments were made to the Sanjeevani Educational Society solely for running the educational programme/skill development course. Since the funds were given to the Sanjeevni Educational Society for running of similar activities on behalf of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for imparting education in medical sciences viz. Allopathic, Dentistry, Physiotherapy, Nursing, Laboratory Technician, OT Technicians, Pharmacy etc., engineering and technological and IT enabled services education colleges, MBA/ MCA/ B. Ed /M. Ed/JBT/ LLB/Sports degree, diploma and certificate college/institutes/ industrial training institutes etc. and their branches and to generally promote education, sports activities, cultural knowledge and related activities in the public irrespective of their caste, colour and creed. 3. The appellant trust for the purpose of advancement of its objects has been running a private Industrial Training Institute ( ITI ) which has been imparting vocational training to the students. The said institute is affiliated with National Skill Development Corporation ( NSDC ). The Ld. CIT(E) rejected the application of the appellant trust for registration u/s 12A of the Income Tax Act, on the ground that the appellant trust had been transferring funds to another trust namely Sanjeevani Educational Society out of the receipts received from NSDC . The Ld. CIT(E) observed that such a transaction of funds was an attempt of manipulation of funds on the part of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Training Scheme, whereby, it has been conveyed that the case of the appellant along with others was examined by the Members of the Sub- Committee for NCVT and that the Committee after examination approved the affiliation of the cases for conforming to the NCVT norms. The list of such institution has been mentioned, wherein, the name of the institution namely Mahatma Gandhi Private ITI, Distt. Yamunanagar run by appellant society is mentioned at Sr. No.1. Further, page No. 54 is the copy of the letter dated 10.8. 2007 of the Industrial Training Vocational Education Department, 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 operator Programming Assistant 1 year 1 1 2 ( in two shifts) 2 Fitter 2 year 1 1 2 ( in two shifts) 3 Painter General 2 year 1 1 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... borate the receipts towards the corpus funds from the members of the trust with bank entries. In our view, this cannot be ground for rejection of the application u/s 12A of the Act. The appellant has shown the receipts towards its corpus funds from the members of the trust and the same has been duly recorded in the books of account. It makes no difference if the receipts were received in cash or through banking channel. Moreover, whether the receipts are towards corpus funds or for 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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