TMI Blog2016 (2) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sudhanshu Srivastava, Judicial Member For the Appellant : Shri Tarun Rohtagi CA For the Respondent : Shri Ravi Jain CAIT(DR) Shri S.L. Anuragi DR ORDER Per S. V. Mehrotra, A. M The captioned appeals, preferred by the assessee, are directed against separate orders of the Commissioner of Income-tax Rohtak, passed u/s 12AA(1)(b)(ii) and 80(G) of the Income-tax Act, 1961. Both the appeals were heard together and are being disposed of by a common order 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 reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also could not produce any concrete evidence to prove the genuineness of the activities of the trust. He, accordingly, rejected the assessee s application for grant of registration u/s 12AA. 5. Ld. counsel for the assessee submitted that at the time of registration, ld. Commissioner is only required to look into the objects of trust and cannot go beyond the same. In this regard he relied on following decisions: - Saswat Chetna Educational Social Development Research Society Vs. CIT 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ety by its constitution is required to apply its surplus if any or other income for charitable purposes only. 7. Ld. counsel further referred to page 36 of the PB, wherein clause relating to dissolution of the society is contained in which it is, inter alia, stated that no assets of any of the society shall devolve on or distributed among the members of the society on dissolution. 8. Ld. counsel further referred to page 47 of the PB, wherein the assessee has been recognized by Central Board of Secondary Education. 9. Ld. DR relied 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and since the assessee has submitted only the photo copy/ certified copy of the instrument therefore the application was not complete and thus the application itself is not worth consideration for registration u/s 12AA of the Act. We find that the ld. Commissioner has gone into too much technicalities more specifically when certified copy of the original instrument was duly filed by the assessee. If this was the sole criteria then nothing prevented the ld. Commissioner to direct the assessee to file the original instrument. The second ground on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption in terms of section 11 12 of the Act, subject to fulfilling the conditions enumerated therein. The manner of application of funds and as to whether assessee can claim benefit of exemption in terms of section 11 12 are the questions which have to be examined by the assessing officer at the stage when same are urged and not by the Commissioner while considering the application for grant of registration u/s 12A. Our view is fortified by the decision from Hon ble Karnataka High court in the case of DIT Vs. Garden City Education Trust 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 determinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to grant registration to the assessee society, subject to the condition that the assessee shall submit the original copy of instrument of its establishment along with one photo copy thereof before the ld. Commissioner within 20 days on receipt of this order. Finally, the appeal of the assessee is allowed. 11. Facts of the present case being identical, respectfully following the Tribunal s order in the case of Saswat Chetna Educational Social Development Research Society (supra), the assessee s appeal is allowed in terms of Tribunal s direction noted in para 4 above. ITA No. 4611/Del/2014 (U/s 80G(5)(vi): 12. Ld. Commissioner had rejected the assessee s application u/s 80G(5)(vi) on the ground that the society was not registered u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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