TMI Blog2015 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... he same would not be used in the proper manner and for the purposes relating to any charitable purpose, rejection cannot be made. Commissioner of Income Tax was not justified in passing the impugned order for withdrawing the exemption as admittedly, the respondent-assessee is carrying out educational activities by running a large number of educational institutions all over the country and, therefore, the questions of law sought to be raised do not arise. - Decided in favour of assessee. - ITA No. 402 of 2014 (O & M) - - - Dated:- 10-3-2015 - S. J. Vazifdar, Acting Chief Justice And G. S. Sandhawalia,JJ. For the appellant Present: Mr. Vivek Sethi, Advocate,. ORDER G. S. Sandhawalia (J.) The present judgment shall d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngton Software Ltd., in the form of bogus bills of computer software and thus the activities of the assessee are not genuine and in accordance with the objects of the society? (iii) Whether on the facts and circumstances of the case, the Hon'ble Tribunal was right in law in holding that since the assessee institute is imparting education, it is eligible for registration u/s 12AA of I.T. Act ignoring the fact that while granting registration, the CIT should satisfy himself not only about the objects and main activity of imparting education but also about the genuineness of all the activities of the institution? The necessary facts for the decision of the present appeal would go on to show that the assessee-society was granted re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for many years after the registration was granted and accordingly the registration was withdrawn and cancelled. The basis, thus, being that the funds of the assessee-society were not being utilized for the objects of the society for the past many years. The matter was taken to the Tribunal by the assessee wherein, it was held that admittedly 21 institutions were engaged in the activities of imparting education to the students under various fields. No finding had been recorded that the institute was not imparting education or not carrying out any activity which was the main object and expenses to the tune of 95.66% of the receipts were also being incurred which was more than 85% as required under Section 11(1) of the Act. The genuineness o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said institution and if they were not genuine and the same were not being carried out in accordance with the objects of the institution he could pass the order cancelling the registration. Admittedly, the respondent-society is running as many as 21 institutes which are spread over the country from Punjab, Haryana and U.P. and also extend to Mumbai. The details of the students and the list of institutes affiliated with CBSE, AICTE, MDU and PTU would be apparent from the table given below:- Sr. No. Name of the School/Higher Institution Affiliated to/Approved by No. of students as on today 1 Appeejay School, Sheikh Sarai, New Delhi CBSE 2680 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Campus, Jalandhar PTU, Jalandhar, AICTE approved 744 Thus, it cannot be disputed that the respondent-assessee is engaged in carrying out its objects and the genuineness of the same has never been doubted. The allegation is regarding the alleged supply of the installation of the software and whether the same was done by M/s. WSL or not. Merely because Sh. Sanjay D. Sonawani ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the activities of the trust or the institution, whose objects do not run contrary to public policy and are, in fact, related to charitable purposes, the CIT is again empowered to make enquiries as he thinks fit. In case the activities are not genuine and they are not being carried out in accordance with the objects of the trust/society or the institution, of course, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
