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2014 (10) TMI 1034 - ITAT CHENNAIExemption u/s 11 - refusal of registration u/s 12AA - Proof of charitable activities as prescribed u/s 2(15) - non-approval of the state government for running educational institutions - HELD THAT:- We find that the Directorate of Tamil Nadu Matriculation Schools, Chennai has already accorded approval on 4.3.2014 permitting the assessee to open a school for LKG to VIIIth class from academic year 2014-15. Therefore, the first objection does not survive. Assessee has not commenced its charitable activities and its activity as a commercial organization - The assessee has already enrolled students in the school. The hon'ble jurisdictional high court in DIT(E) vs M/s Seervi Samaj Tambaram Trust - [2014 (2) TMI 32 - MADRAS HIGH COURT] has held that registration u/s 12AA of the Act ought not be refused on the ground of non-commencement of charitable activities. Lack of genuineness in the assessee’s activities as well - We accept the assessee’s contentions and hold it entitled for registration u/s 12AA of the Act. Needless to say, the issue of commercial activities and lack of genuineness abovesaid are left to be examined in the course of assessment as per law. - Assessee’s appeal is allowed.
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