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2017 (2) TMI 653 - AT - Income TaxRegistration u/s 12AA denied - non charitable activities - Held that:- The society was mainly established with the object for skill imparting by the Industrial Training Institute and to keep pace with qualitative and technological demands in the industry. It is noticed that all the objects of the society are for advancement of benefit of general public. The activities of the society are being run for non-profit motive. The profit of the society is not distributed among the members of the society. The aims and objects of the society are charitable in nature as per Section 2(15) of the Act which covers the definition of charitable purposes as (a) Relief of the poor,(b) Education,(c) Medical Relief and (d) Advancement of any other object of general public utility On perusal of the order of the ld. CIT (Exemption), it is also observed that he has not given any finding about the object of the society whether any aims and objects are not charitable in nature. Hon'ble Allahabad High Court in the case of Fifth General Education Society vs. CIT [1990 (5) TMI 38 - ALLAHABAD High Court] had also opined that at the time of considering the application for grant of registration u/s 12A, the ld. CIT was not required to examine the application of income or carrying on of any activity by the trust. Thus CIT (exemptions) is directed to grant registration to the assessee society. Thus the appeal of the assessee is allowed.
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