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TMI Blog2015 (12) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax, Kota has grossly erred in rejecting the application in form No. 10A filed on 28/03/2014 for seeking registration under Section 12AA(a) of the Income Tax Act, 1961 by holding that the society has not furnished documentary evidence in support of the work carried out by it more so when the report of the ld A.O. says that the society has commenced the educational activities in financial year 2012-13 and receipts and expenditures of the society were Rs. 37,60,067/- and Rs. 2,61,23,220/- respectively. 2 That the order of the CIT, Kota, rejecting the application of assessee seeking Registration of Society U/s 12AA of Income Tax Act is arbitrary, whimsical, capricious, perverse and against the law and facts of the case. The orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 103/Kota 1998-99, constituted on 25/09/1998 with the main objective to provide education by way of establishing, developing and running Schools, Colleges, Technical Education Institutions, and Libraries which are useful, beneficial and helpful for general public. Its other objectives also includes to give financial donations for establishing and promoting educational and research institutions in the field of literature, Arts, science, Commerce, Human science, Medical etc. and donate to other charitable societies, and other allied work in relation to promotion of education in general public by way of giving Scholarship, Subsidy, distribution of books and other financial assistance to needy and poor students. Spreading awareness, organizi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bject of the society is to provide education by establishing school and colleges and other institution for general public. The ld CIT has unjustified in rejecting the application filed by the assessee in violation of the plain and simple procedures laid down in section 12AA. At the time of considering the application for grant of registration u/s. 12A, the CIT was not required to examine the application of income or carrying on of any activity by the Trust or who are the trustees of the Trust. The CIT has to look into the object of the Trust and genuineness of the activities of the Trust. He further relied on the decision of the Hon'ble Allahabad High Court in the case of Fifth Generation Education Society 185 ITR 634 wherein it has been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iety are charitable and activity are genuine. At the time of registration of Trust/Institution, the ld CIT is to be judged the object of the Trust, which should be charitable in nature as the assessee is imparting the education programme through college and school education programme and he also provided various charitable services to the society as per object of the Trust. The case laws relied by the assessee are squarely applicable in the case of the assessee, accordingly, order of the ld CIT is set aside the directed to grant registration from the financial year 2012-13 as per application filed in the Form 10A.
6. In the result, the assessee's appeal is allowed.
Order pronounced in the open court on 04/12/2015. X X X X Extracts X X X X X X X X Extracts X X X X
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