TMI Blog2016 (7) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed by it. In view of the above, in our opinion, it is not a charitable activity. That apart, the assessee play school neither recognized by the State Government nor recognized by the Central Government or any authority. Therefore, the assessee’s activity of running play school cannot be said that it is 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity for their needs. d) The trust will help in educating them and uplifting the needy. e) To build or assist in 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, recordings, by cinematograph films, gramophone recordings and recitals and by any other system of sound or picture reprod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 education and the assessee incurred huge expenses for an advertisement and the activity carried by the assessee is not imparting of education in the true and formal sense of the term and rejected the registration u/s 12AA of the Act. 4. On being aggrieved, assessee carried matter in appeal before the Tribunal. 5. The Ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out by the assessee. During the course of hearing, when we specifically pointed out the Ld. Counsel for the assessee that any orphan or any destitute have been admitted in the school or any children are admitted without collecting the fee or any concession has been given? The Ld. Counsel for the assessee has submitted that all the students are admitted by paying fee as specified by the assessee society. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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