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2015 (11) TMI 811 - AT - Income TaxEligibility for grant of registration u/s 12AA - CIT(A) rejected the registration under Section 12AA of the Act primarily on the ground that the jurisdiction of the case does not vest with him and the proviso to Section 2(15) of the Act is applicable and the assessee society failed to furnish full details of the corpus fund - Held that - It is undisputed fact that the appellant society filed the returns of income with the Income Tax Officer (Exemption) Rohtak. We also find from the paper book that the Deputy Commissioner of Income Tax Rohtak Circle Rohtak had issued scrutiny notice under Section 143(2) of the Act dated 22nd September 2014 for the assessment year 2013-14. Therefore it is the Commissioner of the Income Tax Rohtak who had valid jurisdiction for the appellant society. The jurisdiction of Commissioner of Income Tax is always determined with reference to the situs of the Assessing Officer. In the circumstances the first objection raised by the CIT is rejected and it is worthwhile to mention here that the learned CIT(DR) fairly conceded before us that this objection does not hold water. Commissioner is only entitled to examine whether the objects of the institutions are charitable or not. Once the objects of the institutions are found to be charitable the Commissioner has no option but to grant registration. In the present case the Commissioner has not found that any objects of the trust are not charitable in nature. The objections raised by the CIT that the appellant had failed to comply with the direction of the Commissioner of Income Rohtak to file the details of donors of corpus funds and the institution was collecting the fees from the students are not relevant considerations at the time of grant of registration under Section 12AA of the Act. These are the issues to be examined during the assessment proceedings after grant of the registration under section 12AA of the Act. Therefore we direct the Commissioner of Income Tax Rohtak to grant registration to the appellant society within a period of 30 days from the date of receipt of this order. Accordingly the grounds of appeal filed by the appellant society are allowed in full. - Decided in favour of assessee.
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