TMI Blog2012 (4) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 17-2-2012 - RAJPAL YADAV, K.G. BANSAL, JJ. Navin Gupta for the Appellant. R.S. Negi for the Respondent. ORDER Rajpal Yadav, Judicial Member The present appeal is directed at the instance of assessee against the order of Learned Commissioner dated 22.09.2011 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. The assessee has pleaded that Learned Commissioner has erred in rejecting its application for registration under sec. 12A. The brief facts of the case are that the assessee earlier known as Literacy Removal Educational Society is a registered society under the Societies Registration Act, 1860 vide Registration No. 144 dated 27.9.2007. The basic aims and objects of the society is to provide eleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e/12A/2011-12/987 dated 20/21.09.2011. The Joint CIT/Assessing Officer did not clearly recommend the case for the registration and left the matter to be decided on merits. The Joint CIT vide her report dated 20.09.2011 reported that "the trust/society was registered with the District Registrar vide registration No. 144 dated 27.09.2007 in the name of M/s. Illiteracy removal Educational Society, 933/32, Shivaji Colony, Rohtak. On 08.05.2009 the society's name was changed as "Make the Future of Country Educational Society and was registered with the District Registrar, Rohtak. The Assessing Officer has reported that the society/trust has filed its income expenditure statements for the assessment year 2008-09, 2009-10 and 2010-11 under w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on page Nos. 13 and 14 of the paper book. The relevant observations of the learned ACIT reads as under: "The ITI of the office was deputed to conduct inquiries on spot regarding activities and aims objectives of the institution. The ITI has reported that about 150 children who were below poverty line and living in poor huts are studying in institution. The Institution has also submitted that society is running two motivational centre for elementary education at 2094/31, Green Park Colony, Kanheli road near Storm Water Disposal, Rohtak and Palika Colony near Bhiwani Road Flyover, Rohtak, giving elementary education to the street children and children living in slums etc. For charitable activities done in last three years, the society h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed a paper book running to 352 pages, from page numbers 45 till 352, Assessee has placed on record copies of various appreciation letters, newspaper cutting and the schedule of program it has undertaken for imparting elementary education to the street children. He submitted that assessee has placed on record sufficient material in support of its claim and none of this material has been doubted by the Learned Commissioner. Learned DR on the other hand relied upon the order of the Learned Commissioner. 4. We have duly considered the rival contentions and gone through the record carefully. Section 12AA(1)(a) provides that the Learned Commissioner on receipt of an application for registration of a trust or institution made under clauses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e surplus is there in one of the years may not be a consideration for rejecting the application for grant of registration under sec. 12A of the Act. The assessee has placed the details of program it has undertaken. All these details were produced before the Learned CIT also but he did not bother to even make a reference of the evidence put on the record. The application of the assessee has been rejected summarily. After taking into consideration all the material on record, we are satisfied that activities of the society are genuine and it deserves to be granted registration under sec. 12A of the Act. We allow the appeal of assessee and direct the Learned CIT to issue registration certificate in accordance with law. 6. In the result, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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