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TMI Blog1983 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... r purposes of profit ;" 2. The short question for our consideration is whether the assessee can be called an educational institution. The objects of the assessee are as follows : (i) To impart knowledge of physical culture and sports to build up healthy bodies. (ii) To organise help or recognise military academics. (iii) To popularise the knowledge and proper use of fire arms. (iv) To popularise the use of arms in a proper (regulated and disciplined) manner for the purpose of self-defence. (v) To disseminate the knowledge of correct arming particularly among agriculturists, to enable them to protect their cattle and crops from wild animals for training the eye and hands. (vi) To establish or co-operate in the establishment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... education. According to this wide and extended sense, travelling is education, because as a result of travelling you acquire fresh knowledge. Likewise, if you read newspapers and magazines, see pictures, visit art gallaries, museums and zoos, you thereby add to your knowledge. Again, when you grow up and have dealings with other people, some of whom are not straight, you learn by experience and thus add to your knowledge of the ways of the world. If you are not careful, your wallet is liable to be stolen or you are liable to be cheated by some unscrupulous person. The thief who removes your wallet and the swindler who cheats you teach you a lesson and in the process make you wiser though poorer. If you visit a night club, you get acquainted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ety could be regarded as an educational institution why not Ahmedabad Military Rifle Association. 7. He has also referred to the decision of the Madras High Court in the case of Addl. CIT v. Aditanar Educational Institution [1979] 118 ITR 235, in support of his contention that any educational institution would fall within the scope of section 10(22) even though it may or may not have anything to do with the university. 8. On the other hand, the learned departmental representative has argued that the rifle shooting is a sport and would fall within clause (23). He has invited our attention to Kanga and Palkhivala's The Law and Practice of Income-tax, 1976 Edition, Vol. II, page 831, wherein it has been mentioned that rifle shooting has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Gujarat High Court in the case of CWT v. Mrs. Arundhati Balkrishna [1968] 70 ITR 203, in support of his contention that when there are two entries which are to be considered, it would not be a proper manner of construction that if an item falls within one entry it is excluded from the other. In the alternative he has urged that the assessee would in any case be entitled to depreciation in respect of its assets. 10. The quotations from the Supreme Court judgment in the case of Loka Shikshana Trust brings out two points : (a) That the word 'education' is not to be taken in a wide and extended sense. All kinds of acquisition of knowledge cannot be termed 'education'. The last word 'normal schooling' in the quotations brings this out ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case this is a statutory notification under clause (23) and it has greater value as contemporanea expositio which regards rifle shooting as a sport. Chambers Dictionary, 1979 Edition, has mentioned shooting explaining the word 'sport'. Therefore, we hold that the assessee's case would be covered by clause (23). 12. In the case of Arundhati Balkrishna, the Court was concerned with two clauses (viii) and (xv) of section 5 of the Wealth-tax Act and it drew a distinction between them by pointing out that under clause (viii) personal use was necessary whereas under clause (xv), the test was of ownership only. It was held that if jewellery was intended for personal use it would be exempt under clause (viii) but if it was not for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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