Case Law Details
The assessee is engaged in the activities of rock climbing and mountaineering, bag-packing, kayaking, sailing and rafting. It says that it is one of the world‟s biggest outdoor skill trainer and its parent is headquartered in the USA. It offered courses in the Himalayan by instructing. It is submitted that it not only teaches the outdoor skills but also keeps the course dynamic with evolving situations used as case studies for exploring leadership. Its course feature both leadership and technical outdoor skills. It has trained more than 280,000 students giving academic credit for all courses either through the university which has it specified or schools. The above company is Indian arm of National Outdoor Leadership School, a nonprofit outdoor educational school based in the United States dedicated to teach environmental ethics, technical outdoor skills, wilderness medicine, risk management and judgment and leadership on extended wilderness expeditions and in traditional classrooms.
The limited issue here is whether the activity of the assessee falls under the category of “education” and not “general public utility”. The ld CIT(E) has heavy relied on the decision of the Hon’ble Supreme Court in Lok Shikshana Trust 101 ITR 234. He was of the view that there is no class room teaching as formal schooling and not the activity as „education” as envisages by the assessee. The Hon’ble Delhi High Court had an occasion to consider in 357 ITR 265 that whether a society teaching and promoting form of music and dance, western, Indian or any other which runs like school or educational institute in a systematic manner in regular classes, vacations, attendance and enforcement of discipline is in “education” or not. Though it did not conduct its own examination or awarded degrees the Hon’ble High Court held that it meets the requirement of educational institute.
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