9911796707
TMI Blog2017 (4) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... objection to condone the delay. The assessee has explained sufficient cause for not to file appeal in time. Thus, we find that it is a fit case to condone the delay and accordingly delay is condoned and appeal is admitted. 3. Facts of the case, in brief, are that the assessee-society namely, M/s. St. Paul Province Society, St. Joseph's English Medium School, Yernagudem registered under the Registration of Societies Act, 2001. The assessee filed an application in Form No.10A, dated 20/08/2009 for grant of registration under section 12AA of the Act. The application filed by the assessee was rejected by the Commissioner of Income Tax on the ground that objects mentioned in memorandum are mixed objects i.e. both religious and charitable. With ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for administrative convenience. To that effect, governing body passed a resolution on 05/04/2009, which is placed at page No. 54 of the paper book and submitted that the assessee-society is mainly existed for the purpose of carrying on educational activities in a rural under developed area and, therefore, Commissioner of Income Tax is not justified in rejecting the application for grant of registration under section 12AA on the ground of non-furnishing of agreement between Heralds of Good News and the assessee. Learned counsel for the assessee further submitted that the assessee filed all the details called by the Commissioner of Income Tax. The Commissioner of Income Tax, after examining the same, rejected registration under section 12AA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Public by providing them with Books, Journals, News papers, periodicals etc., and by arranging meetings for discourse on literary, charitable and social subjects. e) To serve old and the poor and help their upliftment irrespective of caste and religion. f) To visit the helpless, the disabled and the old to encourage-them in their spiritual and physical life. g) To co-operate, amalgamate and co-ordinate with other bodies, societies, associations, Boards or agencies National or International, having similar aims or objects which are not inconsistent with the objects of this Society for the purpose of promoting or achieving the objects of the Society. h) To apply for, receive, accept and utilize any Government, University and / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, St.Joseph E.M. Private School, St. Joseph E.M. Elementary School & St. Joseph E.M. High School have been transferred to the assessee-society i.e. M/s. St.Paul Province Society, Yernagudem, West Godavari District. The assessee has filed assessment order of Heralds of Good News wherein it is declared NIL income by claiming exemption. It is clear from the assessment order that Heralds of Good News school enjoying registration under section 12A of the Act. The Assessing Officer has clearly mentioned in the assessment order that the society is registered under section 12AA in the Assessment Year 2006-07. The assessee also filed income tax returns of the Heralds of Good News educational society, income & expenditure and also receipts upto 31/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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