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2016 (4) TMI 1233 - AT - Income TaxCancelling the registration granted to the assessee under section 12AA - assessee is indulging in religious activities and also engaged in commercial activities - Collecting fees from students for imparting education - Held that:- Collecting fees from students for imparting education through Government recognized ITI or collecting nominal rent for hostel accommodation from women cannot be considered to be commercial activities. Further, if the society violates its objects by indulgencing in any non charitable activities or religious activities, however conducts itself predominantly in charitable activities then the exemption granted under section 12A(a) of the Act cannot be withdrawn, but only the amount spent outside the scope of the objects of the society can be taxed. On perusing the paper book filed by the assessee and examining the receipts & payment account enclosed therein, we find that the assessee trust is conducting multi various activities which appears to be charitable. However, in the interest of justice, we remit the matter back to the file of the learned Commissioner of Income Tax to examining the paper book filed before us by the assessee and to verify the activities conducted by the assessee and also any other relevant material which was not before the learned Commissioner of Income Tax on the earlier occasion to justify the stand of the assessee and thereafter decide the matter in accordance with merit and law. Appeal of the assessee is allowed for statistical purposes.
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