CIT Vs Unique Educational Society (Punjab and Haryana High Court)
Punjab and Haryana High Court held that society running private industrial training institute imparting vocational training to the students are eligible for registration u/s. 12A and 12AA of the Income Tax Act.
Facts- The respondent-Society had applied for registration pleading that it was running a private Industrial Training Institute imparting vocational to the students, and the same was duly affiliated and regulated by National Council for Vocational Training (NCVT).
The application was rejected by the CIT(E). The Tribunal rejected the contentions and found that the institute was providing computer operator programming course, fitter course, painter general course and electrician course. It found that as per the Government of India, Ministry of Labour and Employment affiliation upon recommendations of the NCVT. In the list of such institutions which have been approved, the name of Mahatma Gandhi Private ITI, district Yamunanagar run by the society is placed at number one. The Government of Haryana has also given approval to the society for establishment of the private Industrial Training Centre in the name and style of ‘Mahatma Gandhi Industrial Training Centre’, and has granted affiliation from the State Council for Vocational Training.
After being convinced, the Tribunal proceeded to pass orders directing CIT(E) to register the society u/s. 12A and 12AA of the Act. Being aggrieved, revenue has preferred the present appeal.
