2016 (7) TMI 831

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..... called as 'the Act') by filing form no.10A on 25.3.2013 with the following objectives: a) To help the Orphan, Destitute Children by way of providing, food Shelter, Clothes, Medical, Education, Recreation and eventually to make children self reliance etc., to provide, help to the any social sector of services in the mention trust objects to the State or Central Government where trust may feel to do so in same line of service, inpart or whole, to help and establish old age home with spiritual and destitute women also men through vocational training and make them expert in some segment of small scale cottage industry to make them self reliance, to provide occasional help interms of food, shelter, medicine/medical treatment, clothes .....

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..... or the purpose of giving information in regard to the work of the trust. h) To purchase, take on lease or exchange, hire or otherwise acquire any real or personal property and any rights or privileges which the trust objects, and to construct, maintain and alter any buildings or erections necessary for the work of the trust. i) To sell, let, Mortgage, dispose of or turn to account all or any of the property or assets of the trust with the approval of Board of Trustees, for the benefit of Trust only. j) To undertake and execute any business, which will be taken up lawfully and the total proceeds will be spent for the objects of the trust, The Trust for which it is form may engage, lawfully be undertaken by the trust to fulfill the o .....

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..... y the assessee for registration u/s 12AA of the Act simply rejected by observing that assessee is collecting the fee and running the play school in commercial lines. 7. On the other hand, the Ld. D.R. has submitted that running a play school is not amounting to imparting formal education and therefore the assessee is not entitled for registration u/s 12AA of the Act. He also strongly supported order passed by the Ld. Commissioner. 8. We have heard both the parties, perused the materials available on record and gone through the orders of the authorities below. The assessee is a society registered under the Registration of Societies Act. The assessee filed an application before the Commissioner for registration u/s 12AA of the Act. From the .....

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