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2013 (5) TMI 308 - AT - Income TaxRegistration u/s 12A - denial of claim - Held that:- There is no dispute that the applicant herein is a "Convent" coming under the exclusive control of the Generalate through the hierarchies of 'Sacred Heart Congregation". It is directed under Chapter X to form further small units viz., local communities. From these discussions, it can be fairly concluded that the assessee appears to be one of the branches coming under the "Sacred Heart Congregation". In the absence of any other documents, the applicant cannot be considered to be a separate and independent institution. As pointed out by CIT, the assessee has failed to prove that it is an independent institution, having its own bye-laws and regulations. Accordingly no infirmity in the order passed by CIT in declining the registration u/s 12A - against assessee.
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