TMI Blog2015 (10) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... lds that initiation of charitable activity does not form subject of section 12AA registration issue. The Revenue fails to bring any distinction on facts. Therefore, we hold that the assessee's objects are covered by the charitable purposes education . It is held entitled for section 12AA registration. Rest of the issues of carrying on of charitable activities, application of income etc., are left to be considered in appropriate proceedings. The assessee's appeal seeking section 12AA registration succeeds. Challenging the Commissioner's order refusing section 80G registration is remitted back for decision afresh, as per law. - Decided in favour of assessee for statistical purposes. - ITA Nos.2818 & 2819/Mds/2014 - - - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colleges and catering colleges/institutes; to promote to educate, to publish basic medical awareness among the general public primarily in the rural areas; to construct, start, run, maintain, takeover and develop hospital, polyclinic, health clinic, nursing homes : to establish, maintain, manage, run, develop, sponsor takeover schools, colleges, research institutions in the field of medical sciences especially nursing, pharmacy, lab technology and all paramedical courses ; to relieve the poor, in indigent persons, irrespective of caste, creed, religion or nationality and make them to provide for their bare necessities of life ; to construct, start, run maintain and takeover and develop homes, feeding houses for the aged orphans, destitute, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the trust is only running a pre-school in the name of 'Best Kidz' for pre-KG, LKG and UKG classes by collecting fees for imparting education to children. Perusal of the income and expenditure account furnished by the trust revealed that the trust has collected fees of ₹ 91,000 and ₹ 3,86,500 for the years 2012-13 and 2013-14 respectively. The accounts do not show incurring of any expenditure towards 'charity'. Though the trust was created towards achieving charitable objectives as narrated above, none of the charitable activities were carried out by the trust other than running the kids school. No documentary evidence in proof of having carrying out any charitable activity were furnished by the trust. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject of section 12AA registration issue. The Revenue fails to bring any distinction on facts. Therefore, we hold that the assessee's objects are covered by the charitable purposes education . It is held entitled for section 12AA registration. Rest of the issues of carrying on of charitable activities, application of income etc., are left to be considered in appropriate proceedings. The assessee's appeal I. T. A. No. 2819/Mds/2014 seeking section 12AA registration succeeds. I. T. A. No. 2818/Mds/2014 challenging the Commissioner's order refusing section 80G registration is remitted back for decision afresh, as per law. It is allowed for statistical purposes. 5. I. T. A. No. 2819/Mds/2014 is allowed and I. T. A. No. 2818/M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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