The Institute of Marine Engineers (India) vs. ITO Exemptions Ward 2(4)

Parties Involved

Facts Summary

The Institute of Marine Engineers (India) is a society registered under the Societies Registration Act and is also registered with the Charity Commissioner, Mumbai, under the Bombay Public Trust Act. The assessee has been granted registration under Section 12A and approval under Section 80G of the Income Tax Act, 1961. The assessee imparts education and training to seafarers under the guidance of the Director General of Shipping, Ministry of Surface Transport, Government of India. The assessee has claimed exemption under Section 11 of the Income Tax Act, 1961 for the receipts from conducting courses for seafarers, organizing seminars, etc. The Assessing Officer rejected the assessee's claim of exemption, holding that the assessee's activities are not for imparting education but are in the nature of objects of general public utility. The First Appellate Authority upheld the Assessing Officer's decision. The assessee appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the assessee is eligible to claim exemption under Section 11 of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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