Oxford Academy for Career Development v Chief CIT (2009) 315 ITR 382/226 CTR (AII)HC 606
Assessee society engaged in educational activity was registered under section 12A and had obtained approval under section 80G of the Act. During the search, it was felt that assessee society was being run for the purpose of profit as surplus from the income was quite heavy and lot of money was expended for the advertisement in newspaper to invite students and amount was received from various institutions located outside India. Hence revenue cancelled the registration under section12A of the Act. Hon. Allahabad High Court held that the expressions ‘charity’ or ‘charitable purposes’ do not admit of rigid definition. In order to understand what these expressions legally convey, one can merely enumerate its various aspects and characteristics as they have been recognized by the laws of a particular country. The word “education” used in section 2(15) is the systematic, instruction, schooling or training given to the young in preparation for the work of life. Hence covered under “charitable purpose” and therefore registration under section 12A cannot be cancelled.