J.K. Ranka, J.

Instant Income-tax appeal under section 260A of the Income-tax Act, 1961 (for short "Act"), is directed against the order dated February 13, 2015, passed by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short, "Tribunal"), and is relevant for the assessment year 2009-10.

2. Brief facts relevant for disposal of the appeal are that the respondent is a private limited company promoted by the Government of Rajasthan. Maharashtra Knowledge Corporation Limited (MKCL), Pune, Rajasthan University, Jaipur, Maharana Pratap University of Agriculture and Technology, Udaipur, Vardhman Mahaveer Open University, Kota, Rajcomp, Jaipur and Centre for E-governance, Jaipur mainly imparting computer education to Government employees and students and other persons in the State of Rajasthan through its business franchisee network, i.e., District lead centres (DLCs), and I.T. Gyan Kendra (ITGK) through its programme support agency (PSA) and is running technical courses namely; RS-CIT, a basic computer literacy course along with other courses like RS-CFA, RS-CEL, RS-CRM and RS-CBFSI. These agencies/centres have been entrusted with imparting computer training and these