TMI Blog2014 (8) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... in the scope of activities for which registration can be granted u/s 12AA of the Act - The Society has been established to manage one of such schools - There cannot be any attempt of the assessee to evade tax liability, as Shishu Niketan Model School has been granted registration and availing the benefit of tax – Decided in favour of Assessee. - ITA No. 104 of 2014 (O&M) - - - Dated:- 1-7-2014 - Ajay Kumar Mittal And Jaspal Singh,JJ. For the Appellant : Ms. Radhika Suri, Sr. Advocate with Ms. Rinku Dahiya, Advocate. For the Respondent : Mr. Yogesh Putney, Advocate ORDER Ajay Kumar Mittal,J. 1. This appeal appeal has been preferred by the appellant under Section 260A of the Income Tax Act, 1961 (in short, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , middle, secondary and higher education. On 23.4.2012, the society filed an application Annexure A.3 for registration before the Commissioner of Income Tax under Section 12A of the Act. The main object of the society was to take over Shishu Niketan Model School, Mansa Devi Complex (MDC) Panchkula which already stood registered under Section 12AA of the Act. The new society proposed to run the school on day to day basis. The school was also affiliated with the Central Board of Secondary Education (CBSE) and its students were appearing for examination under the CBSE curriculum. Vide letter dated 5.9.2012, Annexure A.4, the Commissioner of Income Tax was apprised of the above facts and a copy of the balance sheet and profit and loss account o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al of the appellant. Hence the present appeal by the appellant. 3. We have heard learned counsel for the parties and perused the record. 4. Learned counsel for the appellant-assessee submitted that the Tribunal while deciding the appeal of the appellant had relied upon its decision dated 24.5.2013 in Suchinta Educational Society's case (supra). It was urged that the assessee in that case - M/s Suchinta Educational Society had challenged the order of the Tribunal by filing ITA No.263 of 2013 (Suchinta Educational Society v. Commissioner of Income Tax-I) in this Court which was allowed vide order dated 28.4.2014. Reliance was placed on following observations:- Having heard learned counsel for the parties, we find that in the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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