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2016 (7) TMI 831 - ITAT VISAKHAPATNAM

2016 (7) TMI 831 - ITAT VISAKHAPATNAM - TMI - Registration u/s 12AA denied - non charitable activity - Held that:- From the material placed before us, we find that the assessee is not carrying out any charitable activity as per the Trust Deed except running play school by collecting a fee. Even otherwise there is nothing on record to show that the assessee is carrying out charitable activities as per its Trust Deed. The assessee trust deed has contained one of the object that to help the orphan .....

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a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - Decided against assessee - I.T.A. No. 635/Vizag/2013 - Dated:- 17-6-2016 - Shri V. Durga Rao, Judicial Member And Shri G. Manjunatha, Accountant Member For the Appellant : Shri C. Subrahmanyam, AR For the Respondent : Shri T.S.N. Murthy, DR ORDER Per V. Durga Rao, Judicial Member This appeal filed by the assessee is directed against the order of CIT-1, Visakhap .....

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, 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 etc in natural .....

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n building schools, colleges, hospitals or other-buildings in connection with and take over lawfully for the advancement of the objects of the Trust, and to maintain alter and improve including existing buildings, and to furnish and equip the same. f) To spread, transport and propagate the teachings of spirituality, Yoga, Mantra Meditation, Theosophical understanding among all human beings in order to make good and discipline human beings and to spread the spiritual consciousness by television, .....

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ion 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 .....

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ired by law and subject also as herein provided. l) To establish and support or aid in the establishment and support of any charitable associations or institutions and to subscribe or guarantee money for charitable purposes in any way connected with the purpose of the trust. 3. The Ld. Commissioner has examined the application filed by the assessee and after making enquiry through the assessing officer, he has observed that the activities of play school have never been recognized as a formal edu .....

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school and imparting education and therefore submitted that eligible for registration u/s 12AA of the Act. 6. He also submitted that the Ld. Commissioner without considering the application filed by 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 .....

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