Collecting fees for training from different organizations is not charitable activity

OMS Power Training & Research Institute Vs CIT (Exemptions) (ITAT Cuttack) Assessee contended that CIT(E) is also not justified in observing that the activities of the trust are not charitable in nature although it imparts training programmes as per syllabus prescribed by Government for Electrical and instrumentation branches to the Engineers sponsored by various Companies/Organisations. He submitted that the trust is collecting nominal fees from the sponsors for organizing the training programme. He submitted that the ld CIT(E) without analysing the above facts, rejected the application f...