merit; (viii) Make themselves available to the students even beyond their class hours and help and guide students without any remuneration or reward ... from undertaking any other employment and commitment, including private tuitions and coaching classes which are likely to interfere with their professional responsibilities; (iii) Co-operate
regard to the
maintenance of the swimming pool and undertaking coaching classes by
entering into an agreement dated 01.06.2002, it is incumbent upon the
petitioner ... authorized in
providing well trained coach/personnel to conduct the swimming coaching
classes and to carryout the maintenance of the Swimming pool in the school
formal schooling". Thus, the assessee's act of conducting coaching
classes for preparation of UPSC and MPSC examinations etc. by
charging huge amount ... ignoring the fact that
the assessee trust is mainly conducting coaching classes for
preparation for UPSC and MPSC Examinations etc. by charging huge
amount
become
Chartered Accountants, to impart education/training and also holding coaching
classes before the examination so that there may be direct interaction between the
teachers ... which would allow the assessee to carry on coaching
activity and receipts from such coaching classes is business income and separate
books of account should
Trust's object clause contained the
words "tutorial and coaching classes" which according to his are essentially
commercial in nature, such order ... assessee-coaching centre is not a charitable institution. Thus,
the assessee's argument that the activity of conducting 'coaching classes
three stations and should have accommodated him in A.C.
II Class Coach. Therefore, alleging deficiency in service on the part of the
Railway Administration ... appellant argued that not to make
arrangement of A.C. II Class Coach and not providing a seat / berth in A.C.
II Class Coach
complainant, student of 11th
class, took admission in Sardana Physics
Classes, for expert coaching, for the year 2012-2013. On the assurance of Opposite
Party ... Classes, for expert coaching, for the year
2012-2013. There is also, no dispute, about
the factum, that these coaching classes were
across the advertisement released by the opponent for admission to the
coaching classes. The complainant along with her daughter visited the office
of the opponent ... payable in four equal
installments. The complainant took admission to the coaching classes and
paid this amount in 4 equal installments on 10th June
application on
several grounds. Firstly, the petitioner institute was holding
coaching classes and, therefore, was not an educational
institution as per the interpretation placed ... become the
dominant purpose.
10. No doubt, the petitioner holds classes and provides
coaching facilities for candidates/articled and audit clerks who
want to appear
Paragraph 3(a) of the counter-affidavit it is stated that coaching classes are being run in almost all the cities in the State ... students to attend these coaching classes. Instead of attending classes in the institutions the Teachers preferred to attend the coaching even during College hours