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TMI Blog2015 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal by the revenue has been filed under Section 260A of the Income Tax Act, 1961 (in short 'the Act') against the order of the Income Tax Appellate Tribunal, Amritsar Bench passed in ITA No. 228 (ASR)/2013 dated 08.05.2014. The revenue is aggrieved against the order of the Tribunal whereby, the order dated 25.03.2013 passed by the Commissioner of Income Tax-II, Jalandhar withdrawing the registration granted under Section 12AA(3) of the Act to the assessee w.e.f. assessment year 2004-05 was set aside. Accordingly, the following substantial questions of law are sought to be raised by filing of the present appeals:- "(i) "Whether on the facts and circumstances of case, the Hon'ble Tribunal was right in law in allowing registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to various bogus companies had been given who were not transacting any business but were engaged in providing accommodation entries to the needy persons. One M/s. Washington Softwares Ltd. (M/s. WSL) was being run by Sanjay D. Sonawani, which was a bogus company and the statement of the said person was recorded on 12.05.2011 who also further admitted that he had provided accommodation entries to the assessee through his company. Accordingly, survey operations were also conducted on the business entities of the educational group of the respondent-assessee and the genuineness of purchase of software by the assessee from M/s. WSL was taken into consideration. The bogus bills were found entered in the books of accounts and accordingly, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 2010-11 and, therefore, the Commissioner of Income Tax was well justified in passing the order dated 25.03.2013 which has wrongly been set aside. He accordingly submitted that the substantial question of law would arise that the activities of the society were not genuine and once accommodation entries had been taken from M/s. WSL, therefore, the order of the Tribunal was not justified. After hearing counsel for the appellant-department, we are not convinced that any substantial question of law would arise and the order of the Tribunal is well justified in the facts and circumstances of the case. Under Section 12AA of the Act, the Commissioner, at the relevant time in the year 1999 had called for all documents and information from the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dadri CBSE 639 11 Appeejay School, Mahavir Marg, Jalandhar CBSE 3309 12 Appeejay School, Tanda Road, Jalandhar - 220 13 Appeejay School, Hoshiarpur Road, Rama Mandi, Jalandhar CBSE 391 14 Appeejay School of Management, Dwarka, New Delhi AICTE approved 340 15 Appeejay Institute of Mass Communication, Dwarka, New Delhi - 47 16 AIT-School of Computer Science, Greater Noida AICTE approved 32 17 AIT-School of Management, Greater NOIDA AICTE approved 276 18 AIT-School of Architecture & Planning, Greater NOIDA UO Technical University, AICTE approved 332 19 Apeejay College of Engineering, Sohna MDU, Rohtak 208 20 Apeejay Saraswati College of Girls, Charkhi-Dadri MDU, Rohtak 1145 21 Apeejay Institute of Management Technical Cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the inquiry regarding the genuineness of the activities have to be seen with regard to the objects of the Trust and whether they were in consonance with the public policy. Only on the ground of mere apprehension, the registration could not be withdrawn. Accordingly, the order of the Tribunal allowing the appeal was upheld. The relevant observations read thus;- "19. The objects of the trust can be had from the bye-laws or the deed of trust, as the case may be and unless, of course, the objects of the trust apparently make out that they were not in consonance with the public policy or that they were not the objects of any charitable purpose, registration cannot be refused accordingly on this ground. 20. In regard to the genuineness of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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