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28-11-2019, Abhinayavani Nritya Niketan, Section 10(22), Tribunal Hyderabad

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1 week 5 days ago #11623 by amit
Section - 10(22), 10(23C)(iiiad), 12A, 80G
Order Date - 28-11-2019
Favouring - Allowed for statistical purpose
Court - Tribunal Hyderabad
Appellant - Abhinayavani Nritya Niketan
Respondent - CIT
Justice - A. MOHAN ALANKAMONY AM & V. DURGA RAO JM
Citation - 1219Taxpundit12
Appeal No. - ITA Nos. 994 & 995/Hyd/2019
Asstt. Year -

Order

PER : V. DURGA RAO, J.M.

These appeals by the assessee are directed against the separate orders of CIT(E), Hyderabad, both dated 30/04/2019, whereby applications for registration u/s 12A and approval u/s 80G have been rejected.

2. Facts of the case, in brief, are that assessee is a trust named as Abhinayavani Nritya Niketan established for charitable purpose. The trust deed was executed on 15/12/2017 which was registered as document No.125/2017 with SRO, S.R. Nagar, Hyderabad. The main objects of the trust enumerated in the trust deed are as under:-

• “To promote the art of Indian classical dance especially the 'Kuchipudi' style of dancing in India by encouraging and educating aspirants in learning the art of dance the nuances of Bharata Sastra, conducting dance programs, publishing literature on dance, production of audio and visual material on dance, sponsoring for dance festivals and programs, operating dancing schools and conducting certificate courses on dance.

• To promote the art of classical music of Carnatic or Hindustani styles either vocal or instruments such as veena, violin etc. by encouraging and educating aspirants in learning the art of music, conducting music programmes, publishing literature on music, production of audio and visual material on music, sponsoring for music festivals and programmes, operating music schools and conducting certificate courses on music.

• To promote the educative values of one of Hindu scripture Bharata Sastra through dance training. “

The assessee-trust with the above objects, filed an application in Form No. 10A for seeking registration u/sec. 12A before the Id.CIT(E) along with all the details. The Id.CIT(E) after examining the details filed by the assessee observed that the total students admitted in the assessee-trust are 42 students, out of which 8 are trained without any fee, 19 students are charges @ 2,000/- p.m., 7 students are charged @ Rs. 1,500/- p.m. and 8 students are charged @ 1,200/- p.m. Therefore, there is no charitable activity in conducting dance courses by collecting fees and accordingly 12A registration was denied. According to the ld.CIT(E), the assessee is running dance classes, which is purely commercial in nature, therefore he denied 80G approval also.

3. On appeal before us, ld. counsel for the assessee has submitted that the assessee-trust i.e. Abhinayavani Nritya Niketan is involved in teaching and promoting nuances of classical Indian form of dance ‘Kuchipudi’. The institution has two part time lecturers, apart from Smt. C. Bala Tripura Sundari settler of the Trust. The pupils who learn dance are male and female students drawn from ages 8 to 45 years. The trust does not bar any student from learning dance by specifying criteria for caste, creed or religion. The curriculum of basic dance learning is four stages and the advanced level is seven stages. As the student progress the complexities of each level, she/he is promoted to the next level. Ld. counsel for the assessee has submitted that learning of dance i.e. ‘Kuchipudi’ is an education and therefore assessee is running dance school without any profit motive. Whatever fee collected from some of the students is only to run the
institute and not for making profit, therefore assessee may be granted 12A registration.

4. On the other hand, ld.DR has relied on the order of the ld.CIT(E).

5. We have heard both the sides, perused the material available on record and orders of the authorities below.

6. The assessee-Abhinayavani Nritya Niketan is a trust involved in teaching and promoting classical dance ‘Kuchipudi’. The Trust was established way back on 15/12/2017 with an intention to promote the art of Indian classical dance, especially 'Kuchipudi' style of dancing in India by encouraging and educating aspirants in learning the art of dance the nuances of Bharata Sastra, conducting dance programs, publishing literature on dance, production of audio and visual material on dance, sponsoring for dance festivals and programs, operating dancing schools and conducting certificate courses on dance. That apart, the assessee is carrying activity of classical music of Carnatic or Hindustani styles either vocal or instruments such as veena, violin etc. by encouraging and educating aspirants in learning the art of music, conducting music programmes, publishing literature on music, production of audio and visual material and to promote the educative values of one of Hindu scripture Bharata Sastra through dance training.

7. From the above, it is very clear that learning of dance particularly ‘Kuchipudi’ is carrying a systemic education and

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