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2018 (10) TMI 190

r. Thus, the objects of the Assessee-Trust are ‘Education’ in nature and Assessee-Trust carrying on genuine activities of providing education. Other points raised by the Ld. CIT(E) in the impugned order are not relevant to the enquiry conducted at the stage of grant of registration under section 12AA of the I.T. Act. No evidence or material has been brought on record as to how Assessee-Trust has been doing business activities. The findings of the Ld. CIT(E) are vague and are not substantiated through any evidence or material on record. The removal of the Trustee or directions given by the donor etc., are not relevant at this stage and could be considered by the A.O. at the time of considering the applicability of Section 11 of the I.T. Act. .....

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-12 months e.g. diploma in computer education; diploma in web and designing applications; diploma in hardware and networking, etc..It is also providing courses in English language both written and spoken. As per the details gathered from the website of the Trust it emerges that all these courses are being run on commercial basis and heavy fees charged for the courses. The activity of the assessee falls in the last limb i.e., advancement of any other object of general public utility. The Ld. CIT(E) noted that it is a case of service provider and service seeker. Thus, the activities of the Assessee-Trust are in the nature of business for which fees is being charged. The gross receipts of the Assessee-Trust for the period ending as on 31.03.20 .....

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e activity. Therefore, registration application under section 12AA of the Assessee-Trust was rejected. 3. We have heard the Learned Representatives of both the parties and perused the material available on record. Learned Counsel for the Assessee submitted that Assessee- Trust is registered with Sub-Registrar, Delhi. Copy of the Trust Deed is filed in the paper book. The main objects of the Assessee-Trust is vocational and educational programmes. It is running large number of I.T. Education Centres all over India. The Assessee-Trust is running a large number of courses of duration of 3-12 months i.e., diploma in computer education; diploma in web and designing applications; diploma in hardware and networking also. It is also providing cours .....

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t has been operating from other premises and this fact is mentioned by the Ld. CIT(E) in the order itself. He has referred to PB-45 to 72 which are the correspondence with the Ministry of Rural Development in which Assessee-Trust has been associated with Special Project under SGSY for Placement Linked Skill Development of Rural BPL youth through PPP model in 3 states i.e., Jharkhand, Madhya Pradesh and Maharashtra and Assessee-Trust has been doing the work as assigned by the Government of India on I.T. Sector i.e., for education only. No business have been done by the Assessee-Trust. The address where Inspector has visited is address of the settler and Assessee-Trust received notice at the same address and filed the replies. Copy of the sam .....

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thout there being satisfaction recorded by registering authority as contemplated by section 12AA . 5. We have considered the rival submissions. Section 12AA of the I.T. Act provides that Pr.CIT or CIT on receipt of an application for registration of a trust or institution under section 12A, shall after satisfying himself about the objects of the trust or institution and the genuineness of its activities, shall pass an order in writing registering the trust or institution, shall, if not so satisfied, pass the order in writing refusing to register the trust or institution. Therefore, according to the above provisions, at the time of grant of registration or refusing to grant registration to a trust or institution, the Ld. CIT(E) shall satisfy .....

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essee engaged by Ministry of Rural Development for Placement Linked Skill Development of Rural BPL youth in three States. Thus, the Assessee-Trust has been providing I.T. Education through different courses which is also admitted in the impugned order. Thus, the objects of the Assessee-Trust are Education in nature and Assessee-Trust carrying on genuine activities of providing education. Other points raised by the Ld. CIT(E) in the impugned order are not relevant to the enquiry conducted at the stage of grant of registration under section 12AA of the I.T. Act. No evidence or material has been brought on record as to how Assessee-Trust has been doing business activities. The findings of the Ld. CIT(E) are vague and are not substantiated thro .....

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