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M/s Life Shines Educational and Charitable Trust Versus The Assistant Commissioner of Income Tax, Circle I (2) , Tiruchirapalli

2015 (10) TMI 1478 - ITAT CHENNAI

Registration under sections 80G and 12AA denied - Held that:- It has come on record that the assessee's main objects are covered by the charitable purposes "education" under section 2(15) of the Act. The Commissioner of Income-tax holds that the Assessing Officer has made certain queries and the assessee is found running a preschool for tiny tots, classes by collecting fees and imparting education.

The hon'ble jurisdictional High Court, in the case of DIT v. Seervi Samaj Tambaram Tru .....

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e'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:- 5-3-2015 - SHRI A. MOHAN ALANKAMONY AND SHRI S.S. GODARA, JJ. For the Appellant : Shri A.S. Sriraman, Advocate For the Respondent : Shri Pramod Nangia, CIT ORDER S. S. Godara (Judicial Member).- These assessee's appeals a .....

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on March 24, 2014. The Commissioner of Income- tax has rejected its former petition as under : "1. The trust herein known as 'Life Shines Educational and Charitable Trust', 4115, Srinivasa Nagar, North Extension, T. V. Kovil, Trichy-620 005 was created by a deed registered on August 23, 2012. This deed was further amended vide supplementary deed dated September 19, 2014. The main objects as per the deed are to establish, maintain, run, develop, sponsor, schools, play schools, colle .....

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linic, 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, dest .....

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ter dated June 12, 2014 calling for details/clarifications/ evidences, inter alia, to prove the charitable nature of the stated objects of the trust as well as genuineness of the activities carried out by the applicant. The trust was asked to prove with the help of books of accounts, documents, papers and other necessary evidence that it did carry out the activities stated in the object clause of the trust's deed and that these activities were charitable in nature as per definition under sec .....

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e 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 ob .....

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. Therefore, the trust does not satisfy the conditions for grant of registration under section 12AA of the Income-tax Act, 1961. 7. I am therefore unable to grant registration to the trust since the applicant has not complied the requirements of section 12AA of the Income-tax Act, 1961. Its application, for registration, therefore, is hereby rejected." 3. In view thereof, the assessee's latter plea of section 80G registration also stands declined. Therefore, the assessee has preferred t .....

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