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2019 (5) TMI 631 - HC - Income TaxGrant of registration u/s 12AA - objection of the CIT(E) that the assessee had been claiming exemption u/s 10(23C)(iiiad) and, therefore, should not have filed the application u/s 12AA - ITAT directing the registration to be accorded instead of reverting it back for re-examination - recording of satisfaction Registering Authority - HELD THAT:- Assessee was free to avail registration under any alternative provision if more than one alternatives were available and the assessee was eligible for registration u/s 12AA for which it had applied. Regarding the second objection that the assessee when declared as autonomous body should have changed the objects and memorandum of Association, has no force as the facts and circumstances of society and constitution of members remained the same and objects of the society also remained the same and the only purpose of declaring the society as autonomous body was that it should be run as an autonomous body with the rules laid down by the All India Council of Technical Education. The amendment in the byelaws of the society had nothing to do with the objects of the society which undoubtedly were charitable in nature. At the time of registration of a society u/s 12AA, the only requirement was that the CIT(E) should be satisfied about the objects and genuineness of the activities of the society. In the present case, the CIT(E) has not doubted the objects and genuineness of the activities of the society which were charitable in nature. No illegality or perversity could be pointed out by learned counsel for the revenue in the findings recorded by the Tribunal which may warrant interference by this Court. No substantial question of law arises in the appeal. Consequently, finding no merit in the appeal, the same is hereby dismissed.
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