TMI Blog2019 (4) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... aritable object under section 2(15) and the assessee society has been running a school in the name and style of Rainbow Kids Valley School, the ld. CIT (E) had no ground to decline the registration under section 12AA of the Act. - Decided in favour of assessee. - ITA No.2296/Del./2018 - - - Dated:- 29-3-2019 - Shri R.K. Panda, Accountant Member And Shri Kuldip Singh, Judicial Member For the ASSESSEE : Shri Pramod Jain, CA For the REVENUE : Ms. Rinku Singh, Senior D ORDER PER KULDIP SINGH, JUDICIAL MEMBER : The Appellant, Mata Parvati Educational Innovative Society (hereinafter referred to as the assessee ) by filing the present appeal sought to set aside the impugned order dated nil passed by the Commissioner of Income-tax (Exemptions), New Delhi on the grounds inter alia that :- 1. That the order passed by Ld. CIT (E) is bad in Law and against facts of the case. 2. That the approach of CIT (E) was very casual during the whole registration process. 3. That the Ld. CIT (E) erred in rejecting the application made for registration u/s 12A. 4. That the Ld. CIT (E) has erred in rejecting the registration on the baseless grounds. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Type-writing, Social Science, Languages, Fine Arts Crafts, Music, Painting, Modeling, Physical Training etc. 5. To provide the best Education available in some of the best schools in Delhi. Emphasis would be on Character building, self discipline the development of the creative social faculties. The society aims at producing well informed well assured young children just the kind of children that our country needs. 6. To strive to meet changing need of providing comprehensive education to develop various facets of personality and to impart education to children on the most modern liens provided an environment congenial to growth development of the children. 7. To arrange organize the social, cultural Educational programmes from time to time. Publish books, magazines and other publication for the promotion, protection arid advancement of students. 8. To provide information and education/ useful knowledge and the medical advise, to general public regarding the vices of the society (Like Smack, Cigarette / Biri, Smoking, Alcohol, AIDS) through holding awareness camps for De-Addiction and also start / organize the lectures by expert team of Do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charts, Illustrations, general Magazines, Periodical, News Letter/ Papers and other publication on the different subjects and in different language of the promoting of above aims and objects of the above society. 19. To offer prizes and to grant scholarship and stipend in furtherance of the object of the society. 20. To conduct training and research programmers for controls of the pollution diseases and to maintain /develop/secure the herbs, forests, environment, species of animal birds wild life etc. 21. To encourage games/sports/yoga/gymnastics / judo / hockey / football/ cricket and games for the improvement of health amongst youth and children on the whole providing play ground sports club yoga training centers and also organize the tournaments yoga/sports competitions on block district state level. 22. To open, manage, control, look after and supervise the Computer Educational Institutions and to provide all types of Computer Education and to work for diffusion of useful knowledge in computer Science and Education and seeking recognition and affiliation from the Educational department /concerned authorities / Govt. authorities and to distribute pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire temporarily or permanently and moveable or immoveable property. 32. To promote and protect Indian Traditional Music, Dance, handicraft, Handlooms, Art, Modern Art and Literature and other such areas, establish an award for the deserving people in such field. 6. Undisputedly, the conjoint reading of the aims and objects of the assessee society goes to prove that it has been set up to open and run educational and vocational school or institutions in order to bring education within the reach of poor and backward children in the National Capital Region of Delhi by establishing libraries, providing hospital and residential accommodation, by establishing and maintaining institution for handicap or adult education, etc., which certainly falls in the definition of charitable activities as defined in the provisions contained under section 215 of the Act. 7. Challenging the impugned order, ld. AR for the assessee contended that under section 12AA of the Act, ld. CIT (E) is only to examine the genuineness of the objects of the society if the same are charitable or not and that its activities are in consonance with the object of the Trust and that the CIT is not required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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