M/s. Anup Jalata Welfare Foundation ,, Lucknow v. The Commissioner of Income Tax-I,, Lucknow

ITA 395/LKW/2012 | 2012-2013
Pronouncement Date: 11-04-2014 | Result: Allowed

Appeal Details

RSA Number 39523714 RSA 2012
Assessee PAN AABAA5768R
Bench Lucknow
Appeal Number ITA 395/LKW/2012
Duration Of Justice 1 year(s) 8 month(s) 26 day(s)
Appellant M/s. Anup Jalata Welfare Foundation ,, Lucknow
Respondent The Commissioner of Income Tax-I,, Lucknow
Appeal Type Income Tax Appeal
Pronouncement Date 11-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 11-04-2014
Date Of Final Hearing 25-02-2014
Next Hearing Date 25-02-2014
Assessment Year 2012-2013
Appeal Filed On 16-07-2012
Judgment Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER ITA NO.395/LKW/2012 ASSESSMENT YEAR:2012 - 13 M/S ANUP JALOTA WELFARE FOUNDATION 16/754 INDIRA NAGAR LUCKNOW. PAN:AABAA5768R VS. C.I.T. - 1 LUCKNOW. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI K. R. RASTOGI C.A. SHRI SHUBHAM RASTOGI C. A. RESPONDENT BY SHRI MANOJ KUMAR GUPTA CIT D.R. DATE OF HEARING 25/02/2014 DATE OF PRONOUNCEMENT 1 1 /04/2014 O R D E R PER A. K. GARODIA A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORDER PASSED BY CIT - I LUCKNOW DATED 28/05/2012 U/S 12AA OF THE I.T. ACT. 2. IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE THAT THE ISSUE INVOLVED IN THIS CASE IS THAT AS TO WHETHER THE ACTIVITIES OF THE ASSESSEE IS CONDUCTING THE EDUCATIONAL ACTIVITIES OR NOT. HE PLACED RELIANCE ON A JUDGMENT OF HON'BLE KARNATAKA HIGH COURT RE NDERED IN THE CASE OF COMMISSIONER OF INCOME - TAX VS SARASWATH POOR STUDENTS FUND [1984] 150 ITR 142 (KAR) . 3. AS AGAINST THIS LEARNED D.R. OF THE REVENUE SUPPORTED THE ORDER OF LEARNED CIT AND PLACED RELIANCE ON THE JUDGMENT OF HON'BLE APEX COURT RENDER ED IN THE CASE OF SOLE TRUSTEE LOKA SHIKSHANA TRUST VS COMMISSIONER OF INCOME - TAX [1975] 101 ITR 234 (SC) . HE SUBMITTED THAT AS PER THIS JUDGMENT THE ACTIVITIES OF THE ASSESSEE CANNOT BE CONSIDERED AS EDUCATIONAL ACTIVITIES. 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS PERUSED THE MATERIAL AVAILABLE ON RECORD AND THE JUDGMENT S CITED BY BOTH THE PARTIES. AS PER THE JUDGMENT OF HON'BLE APEX COURT CITED BY LEARNED D.R. OF THE REVENUE WE FIND THAT THE WORD EDUCATION HAS BEEN EXPLAINED IN THIS JUDGMENT AND FOR THE SAKE OF READY REFERENCE WE REPRODUCE THE RELEVANT PARA FROM THIS JUDGMENT FROM PAGE NO. 241 ONWARDS AS UNDER: THE SENSE IN WHICH THE WORD ' EDUCATION ' HAS BEEN USED IN SECTION 2(15) IN THE SYSTEMATIC INSTRUCTION SCHOOLING OR TRAINING GIVE N TO THE YOUNG IS PREPARATION FOR THE WORK OF LIFE. IT ALSO CONNOTES THE WHOLE COURSE OF SCHOLASTIC INSTRUCTION WHICH A PERSON HAS RECEIVED. THE WORD ' EDUCATION ' HAS NOT BEEN USED IN THAT WIDE AND EXTENDED SENSE ACCORDING TO WHICH EVERY ACQUISITION O F FURTHER KNOWLEDGE CONSTITUTES 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 GALLERI ES 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 CL UB YOU GET ACQUAINTED WITH AND ADD TO YOUR KNOWLEDGE ABOUT SOME OF THE NOT MUCH REVEALED REALITIES AND MYSTERIES OF LIFE. ALL THIS IN A WAY IS EDUCATION IN THE GREAT SCHOOL OF LIFE. BUT THAT IS NOT THE SENSE IN WHICH THE WORD ' EDUCATION ' IS USED IN C LAUSE (15) OF SECTION 2. WHAT EDUCATION CONNOTES IN THAT CLAUSE IS THE PROCESS OF TRAINING AND DEVELOPING THE KNOWLEDGE SKILL MIND AND CHARACTER OF STUDENTS BY NORMAL SCHOOLING. 4.1 FROM THE ABOVE PARA OF HON'BLE APEX COURT WE FIND THAT WHAT HAS NOT BEEN CONSIDERED AS EDUCATION BY HON'BLE APEX COURT IS THAT IF A PERSON IS GAINING SOME KNOWLEDGE BY TRAVELLING THE SAME CANNOT BE CONSIDERED AS EDUCATION. IT IS ALSO OBSERVED BY HON'BLE APEX COURT THAT IF A PERSON IS NOT CAR E FUL ABOUT HIS WALLET IT IS LIABLE TO BE STOLEN OR HE IS LIABLE TO BE CHEATED BY SOME UNSCRUPULOUS PERSON. THE THIEF WHO REMOVES THE WALLET AND THE SWINDLER WHO CHEAT TEACH A LESSON AND IN THE PROCESS MAKES THE PERSON 3 WISER BUT THIS CANNOT BE CONSIDERED EDUCATION FOR THE PURPOSE OF CLAUSE (15) OF SECTION 2. IN THAT CASE THE ASSESSEE WAS CONDUCTING THE ACTIVITY I.E. PUBLISHING NEWSPAPERS AND JOURNALS AND HENCE AS PER THE FACTS OF THAT CASE IT WAS TO BE EXAMINED BY HON'BLE APEX COURT AS TO WHETHER THE ACTIVITY OF PUBLISHING OF NEWSPAPER AMOUNTED TO EDUCATIONAL ACTIVITY AS PER CLAUSE (15) OF SECTION 2 OF THE ACT. IN THE PRESENT CASE THE FACTS ARE DIFFERENT. IN THE PRESENT CASE THE ACTIVITIES OF THE ASSESSEE INCLUDE RUNNING OF MUSIC SCHOOL IN THE NAME OF SANGEET GURUKULAM WHIC H WAS RENAMED AS ANUP JALOTA COLLEGE OF PERFORMING ARTS. IT IS NOTED BY LEARNED CIT IN HIS ORDER THAT THIS INSTITUTION THAT IS ANUP JALOTA COLLEGE OF PERFORMING ARTS IS NOT RUNNING FOR PAST TWO YEARS BUT IT WAS SUBMITTED BY LEARNED A.R. OF THE ASSESSEE BE FORE US THAT BECAUSE OF LACK OF FUNDS THE INSTITUTE WAS NOT WORKING FOR A BRIEF PERIOD OF TWO YEARS AND NOW THE SAME IS WORKING AND THEREFORE IT CANNOT BE SAID THAT THE ASSESSEE IS NOT HAVING EDUCATIONAL ACTIVITIES. HE ALSO SUBMITTED THAT THERE ARE VARI OUS NEWSPAPER CUTTINGS IN THE PAPER BOOK AS PER WHICH THE ASSESSEE HAS ORGANIZED MUSIC CONTESTS AND TRAINING FOR SHASTRIYA SANGEET. THERE IS ONE DEVELOPMENT THAT THE FOUNDATION ORGANIZED A WORKSHOP ON DEVOTIONAL SANGEET GAYAN PRATIYOGITA. IN THE LIGHT OF THESE FACTS WE ARE OF THE CONSIDERED OPINION THAT THE ACTIVITIES OF THE ASSESSEE ARE VERY MUCH EDUCATIONAL ACTIVITIES AND HENCE LEARNED CIT SHOULD HAVE GRANTED REGISTRATION U/S 12AA TO THE ASSESSEE AND THEREFORE WE DIRECT ACCORDINGLY. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS ALLOWED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 1 /04/2014. *C.L.SINGH 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R. I.T.A.T. LUCKNOW ASSTT. REGISTRAR