TMI Blog2014 (11) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... tted by the Treasurer of the Trust Shri. Shajahan - the object of the trust was not charitable and it was therefore that the registration u/s 12AA of the Act was rejected - the rejection of the application made was for the reason that they were collecting capitation fee for admission and not on the ground that the funds of the trust were not applied for charitable purpose – Decided against assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rust Act, 1955. The society has established an engineering college by name Travancore Engineering College . During a search operation in the office of the appellant, several incriminating materials were found which disclosed the receipt of capitation fee for admission of students. It was collected by the trust in addition to the fee prescribed. The fact that capitation fee was being collected was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In so far as affidavit filed before the Commissioner of Income Tax Appeals is concerned, that appeal arising out of assessment order is still pending. The other affidavit filed before the Tribunal shows that for the first time before the Tribunal such an attempt was made. Having regard to the fact the affidavit only contained unsubstantiated claims made therein, we do not think that this affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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