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TMI Blog2016 (2) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... rder for the sake of convenience. ITA no. 4610/Del/2014 (U/s 12AA(1)(b)(ii): 2. Brief facts of the case are that assessee society moved application u/s 12A(1)(aa) of the I.T. Act for registration of the society along with necessary documents. 3. Ld. CIT while rejecting the assessee's application for registration has observed as under: "4. The applicant's reply does not satisfy the very essence of charity which is necessary for earning the status of being charitable as is required in view of section 2( 15) read with section 12AA of the Income Tax Act, 1961.l.!he provisions of sec 11 and 12 do not envisage that a charitable institution shall provide charity by charging hefty and indiscriminate amount of fees from public at large. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT - ITA 5376/Del/2012 - Shivaji Vidya Peeth Education Society Vs. CIT - ITA no. 5377/Del/2012 - Shri Gian Ganga Vocational & Educational Society vs. CIT - 143 ITD 297 - Meritta Welfare Trust v. CIT - ITA no. 5481/Del/2013. 6. Ld. counsel further referred to page 17 of the PB wherein the objects of Society are enumerated which reads as under: "4. Aim and objectives of the Society: The aim and objectives of the society shall be purely for Charitable Purposes i.e. to serve the people by providing education. 1. To open public schools, colleges and Para-medical colleges 2. To open computer centres to provide computer education. 3. To accept the donation / grants from the Government / semi- Government and to start the projects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the order of Commissioner. 10. We have considered rival submissions and perused the material available on record. It is now well settled that at the time of grant of registration u/s 12AA, the ld. Commissioner is required only to examine the objects of the society. A bare perusal of the objects of society makes it clear that the pre-dominant object of the society is to impart education. We find that the Tribunal in the case of Saswat Chetna Educational Social Development Research Society (supra), after considering the decision of Hon'ble High Court of Uttrakhand in the case of National Institute of Aeronautical Engineering & Educational Society (supra), has observed in para 4 as under: 4. We have considered the rival submissions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the assessee was denied registration, was that the assessee is not doing charitable activity. On perusal of record and after hearing the rival submissions we are satisfied that the assessee is running a senior Secondary school, duly registered with CBSE and Board of School Education, Haryana. We have specifically perused the objects of the society, wherein the predominant object is imparting education. Therefore, we are not satisfied with the observation of the ld. Commissioner that the assessee society is not doing any charitable activity. The another reason for denying the registration by the ld. Commissioner is the reliance placed upon the decision from Hon'ble Uttrakhand High Court in the case of CIT Vs. National Institute of Aer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 191 Taxman 238 (Kar.). Even other wise registration u/s 12AA does not necessarily entitle the assessee to get the income excluded from the income of the previous year for the purposes of determination of tax liability, but it only entitle the assessee to claim such exemption, which otherwise could not be claimed in the absence of the registration. The case of the ld. Commissioner would have been on more sound footing if the assessee would not have carried out any charitable activity in consonance with its objects for which it was created, whereas in the present facts available on record, we note that from the inception itself the assessee society is running a school in the rural area of the State of Haryana. We have also perused the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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