TMI Blog2010 (4) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... (Exemption) has misconstrued the status and position of the School and has erroneously cancelled the Registration under section 12-A of the Income-tax Act, 1961. The order being arbitrary, misconceived, capricious and unlawful must be quashed with direction for restoration of the status quo ante with full benefits of Registration under section 12-A(a) of the Act restored without break. 3. The facts of the case stated in brief are that the St. Thomas Girls Sr. Sec. School (assessee) was granted registration under section 12-A vide order dated 1/06/2005 with effect from 1/04/2004 by the DIT (Exemption). During the course of proceedings under section 10(23-C) it was discovered that the assessee was not a legal entity. Registration unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the school and has no pretence being the owner of the school with powers to acquire or dispose of the properties of the school. The owner of the properties was Delhi Diocession Association. The ld. DIT (E), therefore, concluded that the registration could not be allowed to be continued as the assessee school was not a legal person at all. He accordingly withdrew the grant of registration under section 12-A of the Act. 5. Before us the ld. counsel for the assessee submitted that the ld. DIT (E) has granted registration under section 12-A of the Act and has withdrawn registration on the ground that the assessee school is not a legal entity. Referring to the provisions of section 12-AA(3) of the Act, the ld. counsel of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishment, especially one of a public character, or one effecting a community; a foundation. Hon ble Supreme Court in the case of Venkata Krishna Vs. Sub Collector AIR 1969 SC 563 has held that a tank is a charitable institution when there is a dedication in favour of that tank. Hon ble Allahabad High Court in the case of CIT Vs. Radha Swami Satsang Sabha has held that Dayal Bagh Satsang Sabha of Agra is an institution. A madarsah is an institution as held by Privy Council in Masjid Sahid Ganj Vs. Shiromani Gurudwara Prabandhak Committee AIR 1940 PC 116. From the above it appears that the word institution is wide enough to include a school, which has been established for imparting education. Merely because the assessee-school does not ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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