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TMI Blog2020 (12) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... e, it cannot be inferred that the assessee was not provided proper opportunity of hearing. Section 2(15) of the Income-tax Act defines charitable purpose for the purpose of the Act and includes relief of the poor education, medical relief and the advancement of any other object of general public utility. But in the present case, the assessee trust is collecting fees from different organisations towards training programme and also received rent for letting out the part premises. Nowhere, the assessee has done the work, which can be treated as charitable purposes. Hence, we dismiss the appeal of the assessee. - ITA No. 407/CTK/2019 - - - Dated:- 14-12-2020 - SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collecting fees for conducting training programme to fresh engineers, ITI pass outs and industries like GAIL, NALCO, Tata Power, OHPC, D.B.Power Tata Sponge, etc. ii) The trust has given a portion of its premises to M/s. O M Solutions Pvt Ltd., for a rent of ₹ 23,30,000/-. 5. He also observed that the activities of the assessee trust is not in accordance with the objects mentioned in the trust deed. Therefore, he rejected the application of registration u/s.12A of the Act. 6. At the time of hearing, ld A.R. of the assessee submitted that the ld CIT(E) has not afforded reasonable opportunity of hearing to the assessee trust before rejecting the application for grant of registration u/s.12AA of the Act. He also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n/trust deed for verification, in response to which, the assessee has filed reply on 3.9.2019. Later on also the case was posted for hearing on 11.9.2019 and ld A.R. of the assessee attended the hearing and the matter was discussed. From the above, it cannot be inferred that the assessee was not provided proper opportunity of hearing. 9. As regards to merits of the case, ld CIT (E) has discussed the activities of the trust and rejected the registration, by observing as under: 3. Activities are commercial in nature: As seen from the Brief Note on Activities submitted by the assessee: 1) Imparting long term training of 30 weeks duration to fresh degree/diploma engineers on operation and maintenance of thermal power plants as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower plants with a vast pool of skilled and experienced manpower resources. O M Solutions regularly requires fresh engineers who are trained on Thermal Power plant technology as part of its long-term manpower development strategy. O M Solutions wanted to develop a training associate not only to meet its captive needs but to develop more skilled manpower resources for the industry. One of the Directors of O M Solutions Sri Debjeet Swain is overseeing day to day management of the training institute. O M Solutions assisted OMS Power Training and Research Institute in identifying a competent US vendor to design, supply and commission a high-fidelity power plant simulator at the training Institute, which la first of its kind In India. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the assessee, it was observed that the assessee has conducting various trainings to Fresh Engineers, ITI pass outs and in industries like GAIL, NALCO, Tata Power,1 Orissa Hydro Power Corporation, D.B.Power, Tata Sponge etc. For the sake of brevity, few correspondence made by the assessee / company has been discussed below. 4.2.1 As seen from the correspondence received from GAIL (India) Ltd. dated 29.06.2016, it was clearly mentioned that ₹ 2,85,000/- will be paid by GAIL as professional charges for a batch of 15 participants of GAIL Executives on Operation and Maintenance of Steam Turbine . .. 4.3 Thus, the activities of the assessee are taken up according to the needs of the said companies on commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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