TMI Blog2018 (7) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... Y 2016-17. The Co-ordinate Bench of Tribunal in assessee’s own case bearing in the case of The Managing Committee vs. CIT(E) [2017 (9) TMI 1678 - ITAT DELHI] directed the Ld.CIT(E) to grant registration u/s 12AA and to accord approval u/s 80G of the Act. We hereby direct the Ld. CIT(E) to grant registration and to accord approval to the applicant u/s 12AA and Section 80G of the Act respectively, on furnishing the requisite details required u/s 12AA of the Act, after providing an opportunity of being heard to the assessee. Consequently, both appeals filed by the Assessee are allowed. - ITA No:- 4787 /Del/2015 And ITA No:- 4788/Del/2015 - - - Dated:- 10-7-2018 - SHRI N.K SAINI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order by the Ld. PCIT are against the facts of the case as well as law. 3. Briefly stated the facts necessary for adjudication of the controversy at hand are: the applications moved by the applicant, dated 26.11.2014 in Form No. 10A 10G for seeking registration u/s 12AA and approval u/s 80G respectively of the Income Tax Act, 1961 (for short the Act ) have been rejected by Ld. PCIT(E), on the ground that the applicant has failed to file requisite details with the original copy of MoA for verification to prove the charitable nature and the genuineness of the activities of the society. 4. Feeling aggrieved, the assessee has come up before the Tribunal by challenging the impugned orders passed by Ld. CIT by way of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Muslim Girls School, to meet the expenses and requirements of the school, and to start other schools for girls as branches of this school in other Muhallas of the Punjabi Community, provided it be found necessary and Funds are available. 15. The Aminia Muslims Girls School is established for the girls of the Punjabi Community but other Muslim girls may be admitted to the School with the permission of the Managing Committee. 17. No fees for education shall be charged in the school, but reasonable conveyance charges shall be realized monthly from the guardians of the girl students. 18. All income of the Waqf Property to the school shall be deposited in the accounts of the Managing Committee Aminia Muslim Girls School in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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