TMI Blog2018 (11) TMI 1178X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2012 Act but due to back log, grant of registration was delayed. The certificate regarding registration under 2012 Act was produced before the ITAT. The application under Section 12A of the Act cannot be rejected merely on the ground that the Secretary of the Society was getting lease rent for the land given to the Society for running the School or his wife who had requisite qualification was teaching in the school and was being paid the salary. It is not the case set up by the Revenue that the exorbitant amounts had been paid by the assessee- Society to the Secretary or to his wife. No dispute has been raised to the fact that the assessee-Society is running a school as per its aims objects. The CIT while rejecting the application ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and where a miniscule 20 pupils are being provided freeships which also is in contravention to the Right to Education Act? ( iii) Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in allowing appeal of the assessee despite the fact that the society is not registered under the new Haryana Registration Regulation of Societies Registration Act, 2012? ( iv) Whether the Hon'ble Tribunal was right in law in passing the impugned order which is contrary to/ignoring their jurisdictional Tribunal/own earlier settled principals in the cases of PUDA vs. CIT reported as (2006) 103 TTJ CHD 988, Jalandhar Development Authority Vs. CIT reported as (2010) 35 SOT ASR 15 and Jammu Develop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Society. The ITAT vide order dated 21.05.2015 allowed the appeal and ordered granting registration under Section 12A of the Act to the Society. Hence the present appeal by the Revenue. 4. Heard learned counsel for the parties. 5. Learned counsel for the Revenue contended that the ITAT has erred in allowing the appeal in spite of the fact that the assessee- Society was not registered under the 2012 Act. It was further contended that the school being run by the assessee-Society was a family affair as the Secretary was getting the lease rent and his wife was getting salary. 6. Learned counsel for the assessee-Society argued that there was no requirement under Section 12A of the Act that the Society should be registered under 2012 Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rejecting the application has not doubted the genuineness of aims and objectives of the assessee-Society. On the other hand the Assessing Officer while finalising the assessment for assessment year 2010-11 under Section 143(3) of the Act has specifically recorded the finding that the income earned by the Society has been utilized for educational purposes. 9. However, we may hasten to add that in case, subsequently, the Revenue is satisfied that the activities of the assessee Trust are not for charitable purposes, department can always initiate action for cancellation of registration under Sub Section (3) of Section 12AA of the Act. 10. The order of the ITAT warrants no interference. No error has been pointed out in the findings reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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